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Limitation Starts from DRC-07 Upload Date, Not Detailed Order: Allahabad HC

Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...

April 18, 2026 2064 Views 0 comment Print

ITC Transfer on Amalgamation Allowed Despite Different State Registrations: Gujarat HC

Goods and Services Tax : The issue was denial of ITC transfer due to different State registrations of entities. The Court ruled that no such restriction ex...

April 16, 2026 408 Views 0 comment Print

GST Interest Demand Invalid as Not Mentioned in Show Cause Notice – HC Quashes Order

Goods and Services Tax : The Court ruled that interest cannot be imposed in adjudication if it was not specified in the show cause notice. The decision rei...

April 15, 2026 501 Views 0 comment Print

Intermediary Services: New Place of Supply Rules (Effective March 30, 2026)

Goods and Services Tax : The issue involved taxation of intermediary services based on supplier location. The amendment shifts place of supply to recipient...

April 14, 2026 11664 Views 1 comment Print

Gujarat HC quashes GST proceedings over notices sent to old address despite update

Goods and Services Tax : Failure to serve notices at the updated registered address invalidates GST proceedings. The Court emphasized strict adherence to p...

April 11, 2026 300 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 1488 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 3867 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 14991 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 3882 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 1143 Views 0 comment Print


Latest Judiciary


GST Deposit During Investigation Not Voluntary Due to Alleged Coercion: Bombay HC

Goods and Services Tax : The court examined whether tax paid during investigation can be treated as voluntary. It ruled that authorities must investigate c...

April 17, 2026 3414 Views 0 comment Print

Department Cannot Adjust VAT ITC Post-GST When Law Mandates Cash Refund

Goods and Services Tax : The case addressed denial of refund of VAT pre-deposit made through ITC. The Court held that Section 142(6) mandates cash refund a...

April 8, 2026 273 Views 0 comment Print

GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process: Gauhati HC

Goods and Services Tax : Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C pr...

March 27, 2026 2565 Views 0 comment Print

Claiming Depreciation on Unavailed Portion Does Not Bar ITC on Balance: Kerala HC

Goods and Services Tax : India cuts excise duty on petrol and diesel to offset global oil price surge amid war. Move aims to reduce fuel costs, curb inflat...

March 27, 2026 621 Views 0 comment Print

Pre-Deposit Cannot Be Weaponised against GST Taxpayer Denied Fair Adjudication: SC

Goods and Services Tax : The issue involved inability to access documents leading to ex parte assessment. The Court granted interim relief by reducing the ...

March 26, 2026 5475 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 4731 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 37708 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 924 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 1061 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 1213 Views 0 comment Print


No Penalty for mere Technical Discrepancies in Tax Invoice or E-way Bill: Madras HC

September 13, 2024 3354 Views 0 comment Print

Madras High Court rules that penalty under Section 129 of CGST Act is not applicable for minor discrepancies in tax invoices or E-way bills, like incorrect pin codes.

SCN served via E-mail at the time of GST Registration Cancellation is invalid

September 13, 2024 1053 Views 0 comment Print

Andhra Pradesh HC in Somaprasanth Karampudi v. Union of India ruled that physical notices returned as “Left” should prompt further attempts at service. Petition remanded.

Assessee Must Reduce Ticket Price with Tax Rate Cut: HC Upholds NAA Order

September 12, 2024 693 Views 0 comment Print

Telangana HC upheld Sudarshan Theatre’s violation of CGST Section 171 for delayed ticket price reduction after GST rate cut, dismissing their writ petition.

Penalty cannot be imposed on Assessee for not generating E-Tax Invoice

September 11, 2024 31257 Views 0 comment Print

Allahabad High Court rules penalty for not generating e-tax invoice is unjustified when other documents are in order, citing bona fide human error.

GST is applicable on rejected/damaged paddy: AAAR Chhattisgarh

September 10, 2024 1659 Views 0 comment Print

Chhattisgarh AAAR ruled that GST applies to rejected/damaged paddy as it unfit for human consumption. Such paddy does not qualify for tax exemption.

IGST refund can be granted to exporter after deducting differential duty for opting higher duty drawback

September 9, 2024 1134 Views 0 comment Print

The Bombay High Court ruled on Kunal Housewares Pvt. Ltd.’s IGST refund claim. The decision clarifies the conditions for refund despite higher drawback claims.

Sewage Treated Water Supply Exempt from GST: AAR Andhra Pradesh

September 9, 2024 645 Views 0 comment Print

AR Andhra Pradesh rules that the supply of sewage treated water is exempt from GST as per Entry No. 99 of the 2017 GST Exemption Notification.

Bail may be conditionally granted in cases of fraudulent ITC availment through fake invoices

September 7, 2024 1074 Views 0 comment Print

Allahabad HC grants bail in fake invoice ITC fraud case, considering lack of evidence, jail period, and other factors. Bail subject to strict conditions.

Hostel accommodations are exempt from GST purview: AAR Maharashtra

September 7, 2024 2730 Views 0 comment Print

Maharashtra AAR exempts hostel accommodations from GST under Notification 12/2017 for stays over 90 days, with some conditions. Learn more about the ruling.

SC dismisses SLP challenging provisions of 101st Constitutional Amendment Act

September 5, 2024 822 Views 0 comment Print

Supreme Court upholds Patna High Court ruling, rejecting challenge to key provisions of the 101st Constitutional Amendment Act related to GST.

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