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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 1959 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 399 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 492 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 11640 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 3411 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 2559 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


Tax Invoices, E-way bills, and Goods Receipts are not sufficient proof to avail ITC

September 5, 2024 5835 Views 0 comment Print

The Allahabad High Court rules that tax invoices, e-way bills, and goods receipts alone aren’t enough to claim ITC; proof of actual goods movement is required.

Apex Court issued notice in SLP challenged on cross empowerment in investigation

September 5, 2024 1230 Views 0 comment Print

Supreme Court issues notice in SLP on cross-empowerment issues in GST investigations; proceedings from multiple departments challenged.

Professional Services provided to BWSSB are not exempt from GST

September 5, 2024 1338 Views 0 comment Print

Karnataka AAR rules Ernst & Young’s tax return services to BWSSB are not GST-exempt, clarifying BWSSB’s status and service eligibility under GST laws.

AO must provide a reasonable personal hearing opportunity to Assessee: Madras HC

September 2, 2024 1086 Views 0 comment Print

Madras High Court mandates reassessment, emphasizing the need for a fair hearing for taxpayers. The case underscores the importance of providing opportunities to contest tax demands.

No Penalty for expired E-way bill when there is no Tax Evasion intention

September 2, 2024 1719 Views 0 comment Print

Allahabad High Court rules against penalties for expired e-way bills if no tax evasion is intended. Refunds ordered for wrongly imposed tax and penalties.

GST liability is not applicable before its enactment: Patna HC

September 2, 2024 1008 Views 0 comment Print

Patna High Court rules GST cannot be applied to contracts completed before its enactment. Refund claims for wrongful GST deductions to be processed within eight weeks.

Madras HC Sets Aside GST Order for not granting opportunity of personal hearing

September 1, 2024 1743 Views 0 comment Print

Madras High Court sets aside a tax assessment order against Haarine Associates, citing lack of opportunity for personal hearing and orders reconsideration.

Seizure of cash & silver bars recovered during GST search is not sustainable: SC

August 31, 2024 1605 Views 0 comment Print

The Supreme Court upheld the Delhi High Court ruling, declaring the GST seizure of cash and silver bars under Section 67 of the CGST Act illegal.

Circular issued by CBIC would be applicable on Central GST officers only

August 28, 2024 2496 Views 0 comment Print

Orissa High Court rejects plea challenging Deputy Commissioner’s jurisdiction to block GST ITC under Rule 86A of OGST Rules 2017.

Bail can be granted to an accused of furnishing purchases from fake suppliers if trial is prolonged

August 28, 2024 1293 Views 0 comment Print

Punjab & Haryana HC grants bail to accused in ITC fraud case due to prolonged trial, lack of criminal history, and pending adjudication of tax liability.

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