The advance ruling mechanism under GST is designed to provide taxpayers with clarity and predictability on critical issues such as classification, tax rates, and exemptions. However, this remedy is subject to strict limitations to prevent conflicting decisions and parallel adjudication. …
The Delhi High Court has strongly criticised the GST Department for adopting a “fundamentally flawed” approach in raising a massive tax demand on the entire turnover of a company, despite having clear data on its actual disputed sales. The Court observed that when …
In a significant ruling on GST limitation issues, the Madras High Court held that proceedings initiated under Section 73 of the CGST Act cannot be treated as time-barred when the timeline stands extended by the Supreme Court’s COVID-19 limitation orders. The Court …
The Punjab and Haryana High Court, in its order dated 27 October 2025, granted regular bail to the accused in a high-value GST investigation involving alleged issuance of fake invoices worth ₹48.92 crore and wrongful availment of Input Tax Credit …
In a significant ruling, the Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the non-obstante clause in Section 142(5) of the CGST Act, 2017 cannot override the limitation period prescribed under Section 11B of the Central Excise Act, …
In a recent ruling, the Kerala Authority for Advance Ruling (AAR) has clarified that education consultancy firms earning commission based on student enrolments for foreign universities will be treated as “intermediaries” under GST law, and not as providers of independent export services. …
The Rajasthan High Court, in a significant ruling in M/s Bhilwara Trading Company v. Bank of Baroda (decided on 7 November 2025), held that the voluntary cancellation of a company’s GST registration cannot, by itself, justify the freezing of its bank account. The …
In a significant ruling on the procedural validity of GST adjudication, the Allahabad High Court held that uploading a show cause notice (SCN) under Section 73 of the CGST Act, 2017 on the GSTN portal after cancellation of registration does not amount to valid service of notice. The …
A significant tax dispute with wide implications for India’s aviation and maintenance industries has reached the Supreme Court. The case revolves around whether IGST can be levied on aircraft parts and engines sent abroad for repair and subsequently re-imported. The Customs Department’s …
The Supreme Court’s recent ruling in Authority for Clarification and Advance Rulings, Karnataka v. Skyline Construction & Housing Pvt. Ltd. (Civil Appeal No. 8318 of 2011, decided on 1 November 2025) has brought much-needed clarity to the issue of double taxation in works …
In a landmark ruling, the Andhra Pradesh High Court has reaffirmed the supremacy of Article 265 of the Constitution of India, declaring that the limitation period prescribed under the GST laws does not apply to refunds of amounts collected without authority of law. The Court, in Nspira …
In a significant step towards further digitization and ease of doing business, the Central Board of Indirect Taxes and Customs (CBIC) has notified the Central Goods and Services Tax (Fourth Amendment) Rules, 2025 through Notification No. 18/2025 – Central Tax, dated 31 October 2025. These amendments, …
In yet another significant move against corruption within the tax administration system, the Central Bureau of Investigation (CBI) has booked an Assistant Commissioner of CGST, Jaipur, on charges of accumulating wealth far beyond his known sources of income. The development has once again …
In a landmark judgment dated October 28, 2025, the Supreme Court upheld the Gujarat High Court’s ruling allowing a refund of unutilized Input Tax Credit (ITC) of GST Compensation Cess. Background The assessee was engaged in the export of manufactured goods. The inputs used in …
In a significant ruling under the Goods and Services Tax (GST) law, the Gujarat High Court granted bail to a taxpayer accused under the Central Goods and Services Tax Act, 2017. The case, reported as 2025 (10) TMI 1069 – …
Supreme Court to decide if assigning leasehold rights amounts to land transfer or taxable GST supply. Court To Clarify Key Question On Leasehold Transfers In a matter with far-reaching implications for real estate and taxation, the Supreme Court of India has agreed …
In a major step towards easing compliance and boosting business confidence, Finance Minister Nirmala Sitharaman announced the launch of a simplified GST registration system under GST 2.0, effective November 1, 2025. The new framework will enable automatic approval of GST registration within three working days for most new …
The Appellate Authority for Advance Ruling (AAAR), Punjab, has upheld a significant decision clarifying that TR-6 challans cannot be used to claim Input Tax Credit (ITC) under the GST regime. The ruling emphasizes that only system-recognized documents, such as the Bill of Entry, …
The classification of service apartments under the Goods and Services Tax (GST) regime has been a matter of frequent dispute, particularly regarding whether such constructions should be treated as residential or commercial buildings. The distinction holds significant tax implications, as GST …
Even small slip-ups in GST compliance can trigger hefty penalties, leaving businesses under pressure. One common issue is missing the biltee number (consignment note number) on invoices. In a recent landmark decision, the Supreme Court of India stepped in to provide relief, allowing businesses …