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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 309 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 1047 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


No Refund Benefit Under Inverted Duty for Non-Edible Neem Oil Manufacturing

September 20, 2024 1209 Views 0 comment Print

The AAR ruled that non-edible neem oil, classified under HSN 1515, cannot claim GST refunds under the Inverted Duty Structure.

GST Demand Order cannot be passed without issuance of SCN: Himachal HC

September 20, 2024 1008 Views 0 comment Print

Himachal Pradesh High Court ruled that demand orders cannot be issued without a prior Show Cause Notice, ensuring compliance with legal procedures.

ITC Eligibility on Capital Goods for Electricity Line Installation Transferred to Distributor

September 20, 2024 2784 Views 0 comment Print

AAR rules that registered persons can claim ITC on capital goods for electricity supply installation, even if ownership is transferred to a distributor.

₹2645 Crore GST Scam: HC Grants Bail as Co-Accused with Bigger Role Already Released

September 19, 2024 6717 Views 0 comment Print

Allahabad High Court grants bail to Gurmeet Singh Batra in a ₹2645.29 crore GST scam case involving fake firms and fraudulent input tax credit claims.

Appellate Authority Can’t Deny GST Refund Based on Conflicting Circular: Rajasthan HC

September 19, 2024 954 Views 0 comment Print

Rajasthan HC ruled that a refund denial based solely on Circular 135/05/2020-GST is invalid due to conflict with CGST Act. Case remitted for fresh decision.

No Penalty for Expired E-Way Bills Without Tax Evasion Intent: Calcutta HC

September 19, 2024 2613 Views 0 comment Print

Calcutta HC ruled that penalties can not be imposed for expired e-way bills if there is no intent to evade taxes. Detention orders were set aside due to lack of evidence.

Recipient of goods or services cannot file GST refund application: Madras HC

September 18, 2024 1170 Views 0 comment Print

Madras High Court ruled that only a registered service provider can file for GST refund, dismissing the refund claim by the recipient in Tvl. Norton Granites case.

Calcutta HC Allows Late GST Appeal Beyond Limitation Period

September 18, 2024 2052 Views 0 comment Print

Calcutta High Court accepts GST appeal filed late due to accountant oversight, considering pre-deposit made and no lack of bona fide on Assessee’s part.

Central Authority Cannot Audit matters already addressed by State authorities

September 18, 2024 2469 Views 0 comment Print

Madras HC ruled Central GST authority can not audit same subject matter post-State audit. Multiple proceedings barred under Section 6(2)(b) of CGST Act.

Department Cannot Pass Adverse Orders Without Hearing: Delhi HC

September 17, 2024 1911 Views 0 comment Print

Delhi HC rules department cannot pass adverse orders without giving taxpayers a reasonable opportunity of hearing under CGST Act in Mohinder Kumar Vs. Pr. Commissioner case.

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