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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 2121 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 516 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 3417 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 5481 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


If tax liability including interest has been paid subsequently SCN cannot be issued

March 13, 2024 4380 Views 0 comment Print

Discover the Telangana High Courts ruling on tax liabilities and show cause notices, ensuring clarity on penalties and interest payments in GST cases.

Appeal allowed where pre-deposit made through Form GST DRC-03 due to technical glitch

March 12, 2024 3411 Views 0 comment Print

Andhra Pradesh High Court allows appeal in Form GST DRC-03 glitch case. Detailed analysis of Manjunatha Oil Mill vs Assistant Commissioner judgment. Learn about the impact on tax appeals

GST Demand Order cannot be passed without issuing Show Cause Notice

March 12, 2024 3372 Views 0 comment Print

Allahabad High Court rules demand orders invalid without Show Cause Notice. Detailed analysis of Yash Building Material vs State of U.P. case. Know the legal implications.

Section 5 of Limitation Act not applicable to appeal filed under GST: Allahabad HC

March 9, 2024 1896 Views 0 comment Print

Explore the Allahabad High Courts recent ruling on Section 5 of the Limitation Act, excluding its applicability to appeals filed under UPGST Act Section 107. Details on the case, implications, and legal insights.

SC Cannot Automatically Vacate HC Interim Orders Without Speaking Order

March 8, 2024 1062 Views 0 comment Print

Explore Supreme Courts decision in High Court Bar Association vs. State of U.P. on automatic vacation of High Court interim orders. Learn about implications and nuanced legal perspectives.

Two parallel proceedings for same period not permissible under GST Law

March 7, 2024 15879 Views 0 comment Print

Explore the Guwahati High Courts ruling on parallel GST proceedings for the same period. Learn about the case, implications, and the legal perspective on dual actions under CGST and SGST Acts.

Credit should not be denied when ITC not reflected in GSTR-3B is claimable based on GSTR-2A & GSTR-9

March 5, 2024 8979 Views 0 comment Print

Learn why credit cant be denied when ITC not in GSTR-3B but claimable via GSTR-2A & GSTR-9. Explore a court cases analysis and implications for GST compliance.

GST Refund allowed for inverted duty structure despite same inward & outward supplies

March 2, 2024 4665 Views 0 comment Print

Explore the Kerala High Courts landmark decision in M/s. Malabar Fuel Corporation case, affirming the right to claim refunds under Inverted Duty Structure even with identical inward and outward supplies.

Writ Petition can be filed for interim protection when Appellate Tribunal is not constituted

March 2, 2024 1203 Views 0 comment Print

Explore the G.L. Kundu & Sons Steel (P) Ltd. vs Deputy Commissioner State Taxes case. Learn how Calcutta HC permits writ petition for interim protection in the absence of Appellate Tribunal.

Medical Reasons Valid for condoning Appeal Delay: Madras HC

February 29, 2024 4290 Views 0 comment Print

Learn about the Madras High Courts ruling on condoning delay in filing GST appeals due to medical reasons. Explore the case details and implications.

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