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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


Refund Application Valid if CGST Rule 89(2) Conditions Met: Delhi HC

January 3, 2024 1863 Views 0 comment Print

Explore the Delhi High Court judgment on refund applications, clarifying Rule 89(2) compliance. Learn how deficiencies may not apply if conditions are fulfilled.

Madras HC Upholds Taxpayer’s Refund Right: Inverted Duty Structure Ruling

December 19, 2023 1905 Views 0 comment Print

Explore the Madras High Court’s ruling upholding a taxpayer’s right to a refund under the Inverted Duty Structure when input tax is erroneously charged by the supplier at a higher rate. Understand the legal perspective, implications, and the significance of this precedent

Kerala HC Allows Rectification in GSTR-3B for Erroneous ITC Accounting

December 18, 2023 4320 Views 0 comment Print

Kerala High Court, in Chukkath Krishnan Praveen vs State of Kerala, allows rectification in GSTR-3B when Input Tax Credit (ITC) is erroneously accounted as Integrated Goods and Services Tax (IGST) credit instead of Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) credit. Explore the details of the judgment and its implications.

Entire amount of pre-deposit not to be paid from Electronic Cash Ledger for filing appeal under Amnesty Scheme

December 16, 2023 1776 Views 0 comment Print

Patna High Court allows appeal under Amnesty Scheme with pre-deposit from Electronic Credit Ledger, stating it’s maintainable. Decision amid Supreme Court stay on conflicting judgment.

ITC claimed by the Recipient cannot be denied without conducting due diligence of Supplier

December 16, 2023 52422 Views 0 comment Print

Supreme Court dismisses a petition, affirming the Calcutta High Court’s order that ITC reversal demands cannot stand without proper inquiry into the supplier’s actions.

Credit cannot be denied due to incorrect description of Service on invoices when Service Tax has been correctly paid

December 16, 2023 1782 Views 0 comment Print

CESTAT Mumbai, in Tata AIG case, rules credit can’t be denied for incorrect service description on invoices when correct service tax is paid. Details of the verdict.

Revenue Department has no power to re-adjudicate or re-quantify Refund Order

December 16, 2023 1152 Views 0 comment Print

Madras High Court directs Revenue Department to refund excess tax as per the original refund order, stating it has no power to re-adjudicate or re-quantify.

Lessor is liable to pay GST on forward charge basis when residential property is rented out for commercial purpose

December 14, 2023 3129 Views 0 comment Print

Discover AAR, Rajasthan’s ruling in M/s. Deepak Jain case. Lessor liable for GST on forward charge basis when residential property is leased for commercial use. Details inside.

Interest not to be levied when delay in remitting tax is caused due to technical issues on GST Portal

December 14, 2023 2247 Views 0 comment Print

Explore the Kerala High Court’s landmark decision in M/s. Hilton Garden Inn v. Kerala GST. No interest for tax delay due to GST Portal technical issues. Details inside.

Madras HC Sets Aside GST Assessment Order Citing Technical Glitches on Portal

December 14, 2023 3345 Views 0 comment Print

Explore the Madras High Court’s decision in East Coast Constructions and Industries Ltd. vs. Assistant Commissioner, where it allowed a writ petition, highlighting technical issues on the GST portal. The court remanded the matter, emphasizing the need for a fair chance and directing the Revenue Department to address dashboard discrepancies.

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