Unsigned GST Orders Deemed Invalid: Telangana High Court Issues Landmark Ruling

In a significant judgment impacting GST compliance, the Telangana High Court has ruled that unsigned GST showcause notices and demand orders are invalid and unenforceable under law. A two-judge bench comprising Acting Chief Justice Sujoy Paul and Justice Renuka Yara delivered …

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GST Notices to Innocent Citizens: Can Aadhaar Biometric Verification Prevent Identity Theft?

In recent times, a disturbing trend has emerged across India — individuals with no involvement in business or taxation are receiving hefty GST notices. From daily wage workers to Non-Resident Indians (NRIs), many innocent citizens are being dragged into legal …

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CBIC Instructs GST Field Officers to Ensure Timely Submission of Records to CAG Audit Teams

In a significant move to enhance transparency and accountability in the indirect taxation system, the Central Board of Indirect Taxes and Customs (CBIC) has issued a strong directive to all Goods and Services Tax (GST) field formations across India. This …

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Delhi High Court Upholds ₹35 Lakh GST Demand Against Vijay & Company Under S73 Due to Procedural Failure Despite Ample Scope

In a significant ruling, the Delhi High Court has dismissed the writ petition filed by Vijay and Company, thereby confirming the ₹35 lakh GST liability imposed under Section 73 of the CGST/DGST Act. The court rejected the plea to quash the adjudication order, …

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Allahabad High Court Quashes GST Assessment for Non-Issuance of Mandatory Notice Under Section 46

In a significant judgment reinforcing procedural compliance under GST laws, the Allahabad High Court has quashed the assessment and subsequent appellate orders against M/S Xestion Advisor Private Limited, a management consultancy firm, due to the failure of tax authorities to issue a mandatory notice …

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Online Gaming: Centre Tells Supreme Court that No GST Distinction Between Games of Skill or Chance in Online Gaming

The Central Government informed the Supreme Court that it does not differentiate between games of skill and games of chance when it comes to the application of Goods and Services Tax (GST) on online gaming. According to the Centre, all …

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No Service Tax on Standard Food Sales at Cinema Counters, Rules CESTAT Delhi

In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi, has clarified that the over-the-counter sale of food and beverages within cinema complexes does not attract service tax. The tribunal emphasized that such transactions are primarily …

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Supreme Court: Bail Under CGST Act Section 132 Can Be Denied Only in Exceptional Circumstances

In a significant judgment, the Supreme Court of India has reaffirmed that granting bail is the norm, even in cases involving alleged offences under Section 132 of the Central Goods and Services Tax (CGST) Act, 2017, unless there are extraordinary circumstances justifying denial. The …

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Allahabad High Court: GST Authorities Cannot Change Stand After Verifying Goods and Invoices During Transit

In a significant judgment, the Allahabad High Court has held that GST authorities cannot alter their stand after verifying goods and invoices during transit. The ruling came in the case M/S Maa Kamakhya Trader vs. Additional Commissioner Grade 2 and Another (WRIT …

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GST Inspection is not Sustainable without compliance with mandatory legal procedures outlined in S.67 of CGST Act & S.100 of CrPC

In a significant ruling, the Patna High Court has quashed a tax demand of ₹88,64,550.50 raised under the CGST/BGST regime, citing non-compliance with mandatory legal procedures outlined in Section 67 of the CGST/BGST Act, 2017 and Section 100 of the …

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CBIC Introduces Grievance Redressal Mechanism for GST Registration Applications Under Central Jurisdiction

The Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 04/2025-GST dated 02.05.2025, establishing a formal Grievance Redressal Mechanism for GST registration applications allocated to the Central Jurisdiction. This move follows Instruction No. 03/2025 dated 17.04.2025, which laid out a standardized process …

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Delhi to Launch One-Time GST Amnesty Scheme for Traders, Says CM Rekha Gupta

In a significant move aimed at supporting the trading community, Delhi Chief Minister Rekha Gupta announced that the Delhi government will soon introduce a one-time Goods and Services Tax (GST) amnesty scheme. The announcement was made during a major conference organised …

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Delhi High Court: GST Authorities Must Empathetically Consider Adjournment Requests on Medical Grounds

In a significant ruling, the Delhi High Court has emphasized that Goods and Services Tax (GST) authorities must approach requests for adjournment of personal hearings on medical grounds with empathy. The Court highlighted that adverse orders should not be passed …

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Reassessment Based Solely on Higher Authority’s Direction Invalid: Bombay High Court 

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In a landmark judgment, the Bombay High Court has held that reassessment proceedings initiated merely at the direction of superior authorities, without independent application of mind by the Assessing Officer (AO), are invalid in law. Background of the Case Agfa …

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Delhi High Court to Decide Applicable GST Rate on Roof-Mounted Air Conditioners for Trains: 18% or 28%?

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The Delhi High Court is set to deliver a significant verdict on the applicable GST rate for Roof-Mounted Air Conditioning Units (RMPUs) specifically designed for Indian Railways. The outcome could have substantial financial implications for manufacturers and contractors supplying such …

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