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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 210 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 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 279 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


Personal Hearing Mandatory U/s. 75(4) Before Passing of Orders: Allahabad HC

October 5, 2024 1638 Views 0 comment Print

The Allahabad High Court ruled that personal hearings are mandatory under Section 75(4) of the CGST Act before passing any orders.

Common Time Limit for GST Demand Notices & Orders , Regardless of Fraud or Misstatement

October 5, 2024 6549 Views 0 comment Print

GST amendments introduce a common time limit for demand notices, applicable from FY 2024-25, for both fraud and non-fraud cases under Section 74A of CGST Act.

Intelligence Officer empowered to pass order under GST: Madras HC

October 5, 2024 1815 Views 0 comment Print

Madras HC upholds the authority of GST Intelligence Officers to pass orders under Section 2(91) of the CGST Act, advising petitioners to pursue appeals.

Revenue Department Cannot Block ITC Beyond ECL Credit: Delhi HC

October 5, 2024 2742 Views 0 comment Print

Delhi HC rules Revenue Department cannot block ITC beyond available credit in the Electronic Credit Ledger under Rule 86A of CGST Rules, protecting taxpayer rights.

Aluminium Foil Container Falls under CTH 7615; GST at 12%: Madras HC

October 5, 2024 792 Views 0 comment Print

Madras High Court rules aluminium foil containers fall under Chapter 7615 with 12% GST. This decision overturns prior 18% GST classification.

No GST Exemption if Maintenance Charges Exceeding ₹7,500 Per Month Per Member

October 3, 2024 5634 Views 0 comment Print

AAR, West Bengal ruled that GST exemption is unavailable when maintenance charges exceed Rs. 7,500/- per month per member. Full charges are taxable in such cases.

GST order Invalid if demand exceeds amount stated in SCN: Madras HC

October 3, 2024 2622 Views 0 comment Print

Madras High Court ruled GST orders cannot exceed demands stated in Show Cause Notice without explanation. Such orders will be set aside under CGST Act.

No GST payable on supply of electricity: AAR, Maharashtra

October 3, 2024 1710 Views 0 comment Print

AAR Maharashtra ruled no GST on electrical energy supply by AES Engineering, as it’s exempt under relevant notifications. ITC not applicable on exempt supplies.

Karnataka HC Grants Interim Stay on IGST for Manpower Secondment

October 1, 2024 1581 Views 0 comment Print

Karnataka HC stays IGST adjudication proceedings on secondment of manpower, citing recent circular’s potential impact on ongoing legal dispute.

Waiver of Interest and Penalty for GST Demands if Paid by March 2025

October 1, 2024 10752 Views 0 comment Print

GST taxpayers for FY 2017-20 can avoid interest and penalties by paying the demanded tax by March 31, 2025, under the newly introduced Section 128A of the CGST Act.

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