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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 195 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 216 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 144 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 897 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 1053 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 282 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


Principal Additional Director DGGI can pass order for Bank Account Attachment

October 21, 2024 1308 Views 0 comment Print

Delhi HC upheld the Principal Additional Director’s power to provisionally attach a bank account under Section 83 of CGST Act to protect government revenue.

Online Filing Date Considered for Appeal When Order Uploaded on GST portal

October 21, 2024 1713 Views 0 comment Print

Madras HC held that online filing date is valid for appeals when the order is uploaded on the common portal. Hard copy submission is deemed procedural only.

Madras HC Orders Timely Disposal of GST Rectification Requests

October 21, 2024 1182 Views 0 comment Print

Madras High Court directs the State Tax Officer to resolve rectification applications under GST Section 161 within three months, ensuring compliance with legal time limits.

Order passed against deceased person is nullity: Kerala High Court

October 19, 2024 1719 Views 0 comment Print

Kerala High Court quashes order against deceased, allowing proceedings against legal heirs under CGST Act. Key case: Benoy Abraham vs State Tax Officer.

Geo Membrane is classifiable would fall under Chapter 59: Gujarat HC

October 19, 2024 1236 Views 0 comment Print

Gujarat High Court rules Geo Membrane under Chapter 59, imposing 12% GST, clarifying tax classification against previous 18% assessment.

Delhi HC Issues Notice on Circular Requiring CA Certification for Credit Reversal

October 19, 2024 2946 Views 0 comment Print

Delhi HC issued a notice on JSW Steel’s challenge to GST Circular mandating CA certification for credit reversal on post-sales discounts.

Assessee must respond to SCN, raise all grounds & pursue appeal if aggrieved: Bombay HC

October 18, 2024 1179 Views 0 comment Print

Bombay High Court ruled that assessee must respond to SCN and seek alternate statutory appeals if aggrieved. Writ petitions should not be entertained prematurely.

Recent Important amendments in the CGST Rules

October 18, 2024 12786 Views 0 comment Print

Explore recent changes in CGST rules, including updates on input tax credit claims, invoice timelines, tax deductions, refund procedures, and compliance requirements.

Budgetary Support Scheme Not affected by Promissory Estoppel: J&K HC

October 18, 2024 840 Views 0 comment Print

J&K High Court dismissed plea by Sudhir Power Ltd. challenging withdrawal of Budgetary Support Scheme, stating no violation of doctrines of promissory estoppel or expectations.

Unless ITC is both availed and utilized, interest cannot be levied: Calcutta HC

October 18, 2024 7038 Views 0 comment Print

Calcutta HC rules interest cannot be levied if Input Tax Credit (ITC) is availed but not utilized. Judgment clarifies ITC reversal process and Section 50(3) of CGST Act.

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