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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


Classification and GST Rate for Solar Home Lighting System

July 18, 2023 9084 Views 0 comment Print

Get the ruling on the classification of Solar Home Lighting System and applicable GST rate. Understand the provisions of the CGST Act and UPGST Act. Learn about HSN code 94055040 and the tax implications. Read the analysis and conclusion by R2V2 Technologies Pvt Ltd (GST AAR Uttar Pradesh).

Hostel accommodation services exempted from GST from August 2021 till July 18, 2022

July 18, 2023 18345 Views 0 comment Print

AAR ruled that hostel accommodation charging less than INR 1,000 per day from August 2021 till July 18, 2022 is exempt from GST. However, from July 19, 2022 and onward the exemption longer applies, and the applicable GST rate is 12%.

Illegal arrest without notice for recovery of GST: HC Grants bail to accused

July 17, 2023 1692 Views 0 comment Print

A detailed analysis of the bail case involving Ravinder Nath Sharma and the Union of India at the Allahabad High Court. Get insights into the court’s judgment related to GST recovery and illegal arrest allegations.

IGST Refund can’t be Withheld on Mere Duty Drawback availment Suspicion

July 16, 2023 1116 Views 0 comment Print

Get insights from the Sunlight Cable Industries case as the Bombay High Court quashes Revenue’s order on withholding IGST refund. Explore the assessment of double benefit claims.

Direct supplies by vendor to customer not to be included in assessable value

July 15, 2023 1130 Views 1 comment Print

SC held that, value of items which were directly delivered to customer’s place and which never entered in factory of assessee should not be added to assessable value of goods supplied by assessee.

Important Key Highlights of 50th GST Council Meeting

July 14, 2023 6786 Views 0 comment Print

Key highlights from the 50th GST Council Meeting: Changes in tax rates, trade facilitation measures, compliance streamlining, and proposed amendments in GST law. Stay informed with the latest GST updates.

No penalty in case of commission of illegal act without mens rea

July 13, 2023 1935 Views 0 comment Print

HC set aside penalty order passed under Section 112(a) of Customs Act, 1962 and held that assessee cannot be penalized for abetting illegal import as there is no evidence that assessee has knowledge of import of prohibited goods.

GST exempt on Services by University of Calicut to its affiliated colleges & students

July 13, 2023 2328 Views 0 comment Print

GST implications for services provided by a university to its affiliated colleges & Students. Learn about ruling by GST AAR Kerala, stating applicability of GST and exemption under Notification No. 12/2017-Central Tax (Rate).

GST Rates on Marine Vessel Parts and Replacement

July 13, 2023 3231 Views 0 comment Print

Understand the tax rates and rulings for marine vessel parts, replacement during warranty periods, and input tax credit eligibility under GST. Read the rulings provided by GST AAR Kerala in the case of S. Radhakrishnan, Bright Metal Works.

GST on payment to Govt for change of description of land from wetland to ordinary land

July 13, 2023 3339 Views 0 comment Print

Understand the reverse charge liability under Notification No. 13/2017 CT (Rate) on payments made to the Government of Kerala for the change of land description and construction permissions. Read the ruling by GST AAR Kerala in the case of Manappuram Finance Limited.

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