Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport Services, overriding the exclusion in Cargo Handling Service.
GSTAT ruled 18% interest on GST anti-profiteering amounts applies prospectively from April 1, 2020, upholding that it cannot be imposed for profiteering prior to amendment date.
Article urges a nationwide prohibition of polygamy across all religions, arguing that its continuation fosters gender inequality, fuels conversions, and contributes to population growth and poverty.
Advance rulings clarify tax liability for specific transactions. They are binding on taxpayers and authorities. Applications require fees based on transaction size, up to Rs. 10 Lacs, payable via demand draft. The Authority for Advance Rulings is replaced by the Board for Advance Rulings (BAR).
Notification 18/2025 speeds up GST registration with Rule 9A’s 3-day electronic approval for low-risk applicants. It also introduces the Rule 14A simplified scheme for small taxpayers (monthly tax $\leq$ ₹2.5L), easing compliance for new and micro-businesses.
Key updates: CPC gets power to rectify AO orders; ITR due date extended; GST registration simplified, and returns barred after 3 years; Customs imposes 30% duty on yellow peas; SEBI amends Mutual Fund, REIT, and Anchor Investor norms.
The Andhra Pradesh High Court ruled that the two-year limitation period under Section 54 of the CGST Act does not apply to refund applications for tax paid without the authority of law. The court directed the GST department to process a company’s refund claim for tax erroneously paid on exempted hostel accommodation services, overruling the department’s rejection based on time limits.
Summarizing victimology: the study of crime victims, victimization patterns, legal rights, and support systems for rehabilitation and compensation in the criminal justice system.
Summary of CGST Fourth Amendment Rules 2025: automated registration (Rule 9A) and simplified compliance option (Rule 14A) for small taxpayers with a Rs.2,50,000 monthly output tax limit.
Analysis of the concerning trend of State GST officers advising retroactive ITC reversals using Circular 170, creating GSTR-3B mismatches and compliance burden.
