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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 2031 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 402 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 11646 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 2562 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


Cenvat credit is allowed if inputs are wheeled out to sister company: Madras HC

February 29, 2024 1155 Views 0 comment Print

Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity supplied to sister units. Analysis, implications, and key takeaways.

Writ jurisdiction cannot grant a waiver of statutory pre-deposit condition for filing appeal

February 28, 2024 1707 Views 0 comment Print

Explore the Kantilal Bhaguji Mohite case where the Supreme Court dismisses the notion of writ jurisdiction waiving the mandatory pre-deposit condition for filing statutory appeals.

Assessing Officer must consider relevant aspects before passing order under GST

February 28, 2024 1908 Views 0 comment Print

Explore the Madras High Court’s decision in Global Calcium (P.) Ltd. v. Assistant Commissioner, emphasizing the importance of assessing officers considering relevant aspects before passing orders. Get insights into the impact on GST assessments.

Typographical or clerical error in e-way bill is not a ground for penalty imposition

February 28, 2024 8595 Views 0 comment Print

Explore the recent Hawkins Cookers Ltd. case as the Allahabad High Court clarifies that typographical errors in e-way bills do not warrant penalties. Learn the impact on businesses and tax compliance.

Supply of service of removal of hump by dredging to Government is exempt from GST

February 27, 2024 1047 Views 0 comment Print

Explore the recent AAR West Bengal ruling exempting GST on dredging services for hump removal to the government. Learn about the criteria under Service Rate Exemption Notification.

Period during which matter is pending before HC can be excluded from limitation period

February 27, 2024 1782 Views 0 comment Print

Explore the Supreme Court’s ruling in MPPKVV Co. Ltd. v. GST and Central Excise Commissioner regarding the exclusion of time during pending court proceedings.

GST Refund claim cannot be rejected for refund application under wrong category

February 27, 2024 2982 Views 0 comment Print

Explore the Madras High Court’s ruling on refund claims under GST. Learn why a refund claim cannot be rejected solely based on filing under the wrong category.

Rent received from the Government Hostel is taxable under GST

February 27, 2024 2805 Views 0 comment Print

Learn about the tax implications of renting property to government hostels. Get insights from the Telangana AAR ruling and understand GST exemptions.

An Order cannot be passed without giving appropriate reasons: Delhi HC

February 24, 2024 2571 Views 0 comment Print

Explore the Delhi High Courts stance on appellate orders lacking reasons. The case emphasizes the necessity of detailed reasoning for sustainable decisions in GST matters.

Karnataka AAR rules no GST leviable on Tree Pruners

February 24, 2024 1134 Views 0 comment Print

Explore the Karnataka AAR ruling on Tree Pruners. HSN Code 8201 6000 exempts these agricultural tools from GST, as clarified in Entry No. 137 of GST Notification.

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