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GST Order Quashed as Personal Hearing Cannot Be Waived by Selecting ‘No’: Gujarat HC

Goods and Services Tax : The Gujarat High Court examined whether a taxpayer’s selection of “No” for personal hearing could override the statutory req...

June 8, 2026 192 Views 0 comment Print

ITC Reversal Bars Tax Demand; No Interest if Adequate Credit Balance: Orissa HC

Goods and Services Tax : The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh dema...

June 8, 2026 201 Views 0 comment Print

GST Registration in One State Can Be Denied for Non-Compliance in Another State

Goods and Services Tax : The Rajasthan High Court examined whether GST registration could be refused due to non-filing of returns in another State. It held...

June 8, 2026 141 Views 0 comment Print

SC Stays HC Ruling on GST Portal Upload as Valid Service Under Section 169

Goods and Services Tax : The Supreme Court stayed a judgment that held mere uploading of notices and orders on the GST portal does not amount to valid comm...

June 6, 2026 894 Views 0 comment Print

SC Disposes Petition Challenging Section 16(2)(c) of GST Law

Goods and Services Tax : The Supreme Court refused to bypass the statutory GST appeal mechanism and directed the taxpayer to pursue appellate remedies. How...

June 5, 2026 639 Views 0 comment Print


Latest News


SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’

Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...

May 21, 2024 1575 Views 0 comment Print

SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...

January 4, 2024 3930 Views 0 comment Print

SC to Decide on GST Implications of Immovable Property: Next Hearing on August 23

Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...

August 19, 2023 15075 Views 0 comment Print

GST 45th Council meeting on September 17, 2021 – Agenda

Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...

September 3, 2021 3909 Views 0 comment Print

Karnataka HC orders for appearance through Video Conferencing for summon issued

Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...

August 15, 2021 1188 Views 0 comment Print


Latest Judiciary


SC’s COVID Limitation Relief Applies to GST Appeals Gujarat: HC

Goods and Services Tax : The Gujarat High Court ruled that the Supreme Court’s COVID-19 limitation exclusion must be considered while computing timelines...

June 8, 2026 258 Views 0 comment Print

Section 73 Relief Does Not Bar Section 74 Action by CGST Authorities: Delhi HC

Goods and Services Tax : The Delhi High Court held that exoneration under Section 73 does not automatically bar proceedings under Section 74 because both p...

June 6, 2026 237 Views 0 comment Print

SC to examine validity of consolidated GST SCNs spanning multiple financial years

Goods and Services Tax : The Supreme Court has agreed to consider whether a single GST show cause notice can cover multiple financial years under Section 7...

June 5, 2026 312 Views 0 comment Print

SC Examines Constitutional Validity of Section 16(2)(c) as Bona Fide Recipient Denied ITC

Goods and Services Tax : The Supreme Court took up a challenge to Section 16(2)(c) of the CGST Act where ITC was denied despite tax having been paid by the...

May 31, 2026 1050 Views 0 comment Print

SC Issues Notice as GST Premises Were Sealed Without Any Denial of Access

Goods and Services Tax : The Supreme Court prima facie observed that Section 67(4) permits sealing of premises only when access is denied. It issued notice...

May 31, 2026 276 Views 0 comment Print


Latest Notifications


Notification No. 32/2015-Central Excise Dated- 4th June, 2015

Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...

June 4, 2015 4767 Views 0 comment Print

Clarification on rate of service tax on restaurant service

Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...

June 3, 2015 37876 Views 0 comment Print

Custom Duty exemption on goods for relief of flood affected people of J&K

Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...

December 11, 2014 936 Views 0 comment Print

Excise duty exemption on goods for relief of flood affected people of J&K

Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...

December 11, 2014 1103 Views 0 comment Print

Customs – Regarding adjudication of appraising related cases

Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...

December 11, 2014 1246 Views 0 comment Print


Demand Order Invalid if Assessee Wasn’t Given Time to Collect Documents Post GST Registration Cancellation: AP HC

December 8, 2024 915 Views 0 comment Print

Andhra Pradesh HC ruled GST demand invalid as no proper time was granted to Avexa Corporation for document gathering after GST registration cancellation.

No GST Order can be passed beyond defects mentioned in SCN: Madras HC

December 8, 2024 2181 Views 0 comment Print

Madras High Court rules that GST orders cannot exceed defects in Show Cause Notice. Case of Tvl. Senthil Hardwares vs. State Tax Officer.

Rectification Order Date relevant to calculate limitation period for appeal filing

December 6, 2024 6228 Views 0 comment Print

Madras HC rules limitation period for GST appeals starts from rectification order date, clarifying doubts on timeframes for challenging assessment orders.

GST Notice Against Amalgamating Company Post-Merger is void ab initio: Delhi HC

December 6, 2024 2280 Views 0 comment Print

Delhi HC rules notices issued to amalgamating companies post-merger are void. Case highlights Section 87 and 160 of CGST Act in HCL Infosystems Ltd. vs CST.

Refund Rejection Order Invalid if fails to Providing Necessary Information

December 5, 2024 1092 Views 0 comment Print

Madras High Court quashes refund rejection order for lack of detailed information in SCN, emphasizing the principle of fair hearing under Audi Alteram Partem.

Service Tax Demand Not Applicable When Paid under RCM: CESTAT Ahmedabad

December 4, 2024 951 Views 0 comment Print

CESTAT Ahmedabad rules that service tax cannot be demanded when tax liability is already settled under Reverse Charge Mechanism.

Vegetable Oil-based Cream classifiable under HSN 1517 90 90, 5% GST applies

December 4, 2024 1089 Views 0 comment Print

UP AAAR rules that cream made from 23% vegetable fat is classifiable under HSN 1517 90 90, attracting GST at 5%.

Section 130 of CGST Act Inapplicable for Excess Stock found at the time of survey

December 4, 2024 3609 Views 0 comment Print

Allahabad HC: Excess stock findings during surveys under GST cannot invoke Section 130 without proven tax evasion intent. Tax determination under Section 73/74 applies.

HC Issues Notice to Revenue Over Lack of GST Portal Option for Appeal on Transitional Credit Rejection

December 2, 2024 672 Views 0 comment Print

Allahabad HC issued notice to Revenue as GST portal lacked an option to appeal against rejection of transitional credit in Form GST TRAN-1 due to clerical error.

Service Tax Demand Cannot Be Solely Based on Oral Statements: CESTAT Ahmedabad

November 29, 2024 1113 Views 0 comment Print

CESTAT Ahmedabad ruled that tax demands cannot rely solely on oral statements without corroborative evidence. The judgment reduces tax demand and waives penalties.

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