The Calcutta High Court in the case of Dinesh Biswas v. State of West Bengal & Ors. (WPA No. 1737 of 2025, decided on 2 September 2025) examined the legality of cancellation of GST registration on account of non-filing of returns. The …
The Allahabad High Court, in the case of Khurja Scrap Trading Company vs. Additional Commissioner Grade-2 (Appeal) & Another (decided on 29 August 2025), examined the validity of initiating proceedings under Section 74 of the CGST Act. The petitioner had availed Input Tax Credit …
The government has rolled out important relaxations linked to GST rate revisions effective from September 22, 2025. These changes aim to simplify compliance for businesses, reduce costs, and make it easier to communicate revised prices to consumers. Here’s a quick …
In a major move to strengthen India’s economy and provide relief to the common man, Finance Minister Nirmala Sitharaman has announced significant GST rate cuts and rationalization measures. These reforms are expected to not only reduce the tax burden on households but also …
Introduction The Insolvency and Bankruptcy Code, 2016 (IBC) was enacted to provide a time-bound framework for resolution of distressed companies and to ensure certainty for resolution applicants by giving them a “clean slate.” A recurring issue, however, has been the …
The Goods and Services Tax (GST) Council has recently introduced a landmark change in compliance requirements concerning credit notes and invoices. This significant reform removes the long-standing requirement to link every credit note with a specific invoice number. The move …
The recent decision to exempt retail life and health insurance premiums from Goods and Services Tax (GST) has sparked interest among policyholders across India. On the surface, it looks like a huge win for consumers—after all, insurance premiums earlier attracted …
The Goods and Services Tax Network (GSTN) has issued an important advisory for taxpayers across India, reminding them to file all pending GST returns before the three-year expiry period mandated by the Finance Act, 2023. This development is critical for …
Introduction A corporate guarantee is a common financial arrangement wherein one company undertakes to discharge the debt or obligation of another, typically in favor of banks or financial institutions. In the context of group companies, it is often the parent …
The Karnataka High Court, on September 8, 2025, issued notice to the Union government on a second petition challenging the constitutionality of the newly enacted Promotion and Regulation of Online Gaming Act, 2025. The Act, which bans all real-money online games …
Introduction The Madras High Court in P.N. Traders vs. Deputy State Tax Officer (W.P.(MD) No.21356 of 2025, decided on 12 August 2025) examined the validity of service of notice under the GST regime when a business has already ceased operations. The petitioner …
Introduction In tax adjudication, adherence to timelines and procedural requirements is crucial. However, when genuine circumstances such as serious illness prevent compliance, courts have consistently emphasized the importance of natural justice over rigid procedural formalities. The Orissa High Court, in its judgment …
Introduction The Delhi High Court directed the tax department to process refund claims of excess Input Tax Credit (ITC) arising out of the inverted duty structure within a strict timeline of three weeks. The ruling came in response to the petitioner’s grievance that their …
Introduction The issue of refunding unutilised Input Tax Credit (ITC) under the inverted duty structure has long been contentious under GST. A key dispute arose around the July 2022 amendment to Rule 89(5), which corrected the refund formula to include both inputs and input …
Introduction The Goods and Services Tax (GST) regime in India has undergone its most significant transformation since its launch in 2017. In the 56th GST Council meeting held on September 3, 2025, the government unveiled a historic reform package aimed at …
The 56th GST Council meeting has brought some welcome news for small businesses and entrepreneurs. In its bid to make the Goods and Services Tax (GST) regime more business-friendly, the Council has put forward key recommendations aimed at easing the …
Introduction The 56th meeting of the Goods and Services Tax (GST) Council, held on 3–4 September 2025 under the chairpersonship of Union Finance Minister Nirmala Sitharaman, marked one of the most significant overhauls of India’s indirect tax regime since its …
Introduction The Gauhati High Court in its judgment dated 13 August 2025 in Naser Ali Mondal v. State of Assam & Ors. examined the legality of tax recovery proceedings initiated under the CGST Act without the issuance of a proper Show Cause Notice (SCN) under …
The Andhra Pradesh High Court, in a landmark judgment dated 20th August 2025 in the case of JPR Projects vs. The State of Andhra Pradesh, has provided much-needed clarity for taxpayers under the Goods and Services Tax (GST) framework. The ruling deals with …
On 7 August 2025, the Calcutta High Court delivered an important ruling on the issue of levy of penalty under the Goods and Services Tax (GST) regime. The Court held that penalty cannot be imposed on the assessee merely on …