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 …
One of the most debated issues under the Indirect Tax regime has been whether Input Tax Credit (ITC) can be denied to a purchaser when the supplier’s registration is cancelled retrospectively or the supplier fails to deposit the tax collected. Tax authorities across …
In a significant relief to taxpayers, the Supreme Court of India has upheld a crucial protection under the GST appellate process, ruling that once a taxpayer has made the mandatory 10% pre-deposit for filing an appeal, the tax authorities cannot continue recovery proceedings or attach …
In a significant ruling reinforcing the cooperative federal structure of the Goods and Services Tax (GST) regime, the Orissa High Court has held that parallel proceedings initiated by both Central and State GST authorities on the same issue and for the same tax period are invalid. The …
In a significant judgment dated October 14, 2025, the Bombay High Court (Aurangabad Bench) ruled that information relating to a company’s Goods and Services Tax (GST) returns cannot be disclosed to third parties under the Right to Information (RTI) Act, 2005. The Court held that such …
In a move that brings relief to taxpayers, the Central Board of Indirect Taxes and Customs (CBIC) has officially extended the due date for filing GSTR-3B for the month of September 2025 and the quarter ending September 2025. This extension has been granted considering various representations and …
In a landmark judgment dated 19 September 2025, the Gauhati High Court quashed a demand issued under Section 73 of the CGST Act, 2017 against M/s PepsiCo India Holdings Pvt. Ltd., holding that such demand was invalid without prior issuance of Form GST ASMT-10 under Section 61 read with …
The Tamil Nadu Authority for Advance Ruling (AAR) recently delivered a significant decision concerning the applicability of Goods and Services Tax (GST) on hostel accommodation, food supply, and leasing of premises between charitable or educational institutions. The AAR held that …
The Delhi High Court in Engineers India Limited v. Union of India dealt with a crucial challenge concerning the validity of certain Goods and Services Tax (GST) notifications that extended statutory time limits for adjudication under Section 73 of the CGST Act, …
In a landmark ruling safeguarding the rights of honest taxpayers, the Supreme Court of India has upheld the entitlement of bona fide purchasing dealers to claim Input Tax Credit (ITC) even when the selling dealer fails to deposit the collected tax with the government. …
In the process of filing GSTR-1, taxpayers often make unintentional errors such as leaving certain tables blank or missing key details. One common issue arises when no value is entered in Table 14, which relates to tax liability adjustments through debit …
The government is actively considering a major reform in the Goods and Services Tax (GST) regime by allowing refunds of unutilized Input Tax Credit (ITC) on capital goods in cases of inverted duty structure (IDS). At present, such refunds are restricted only to …
The Goods and Services Tax Network (GSTN) has issued an advisory to clarify certain misconceptions circulating about recent changes in the GST return filing process, particularly concerning the Invoice Management System (IMS) and Input Tax Credit (ITC) flow. No Change in ITC Auto-Population Process …
In a significant ruling dated 2 September 2025, the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, held a hotel guilty of profiteering under Section 171 of the CGST Act, 2017. The case arose when the hotel, despite a notified reduction in GST rate …
The Madras High Court in Sharp Tanks & Structurals Pvt. Ltd. v. Deputy Commissioner (GST Appeals) (decided on 17 September 2025) held that the limitation period for filing an appeal under Section 107 of the CGST/TNGST Act begins only from …