In a crucial public alert on 21 july 2025, the CBIC has warned taxpayers about a new wave of fake GST violation notices being circulated online through emails, messages, and even social media platforms. These fraudulent notices are designed to mimic official GST …
In the evolving landscape of indirect taxation under the Goods and Services Tax (GST) regime, the Authority for Advance Rulings (AAR) plays a crucial role in offering clarity to taxpayers on complex legal questions. However, procedural discipline is as vital …
Case Title: Rani Construction v. Superintendent of Taxes, Guwahati & Ors. Court: Gauhati High Court Citation: [2025] 176 taxmann.com 206 (Gauhati) Date of Order: 18 March 2025 Coram: Justice Suman Shyam and Justice Malabika Bhattacharjee Key Facts: The petitioner’s GST registration was …
The issue of whether supply of medicines, implants, consumables, and allied items to in-patients by a hospital is taxable under GST has been a matter of interpretation and litigation. In a significant ruling, the Kerala Authority for Advance Ruling (AAR) …
In a recent decision, the Calcutta High Court emphasized the importance of due process and fair hearing in indirect tax adjudication under the GST regime. The case arose from an ex parte order passed against a taxpayer who failed to respond to a show-cause notice …
In a significant ruling, the Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) set aside an order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] that had dismissed an assessee’s appeal solely on the ground of delay without …
In a significant ruling, the Calcutta High Court has held that non-production of a physical copy of the GST challan during the movement of goods cannot be a ground for imposing penalty under the GST law, especially when the digital copy …
In a significant ruling, the Karnataka High Court clarified that short payment of GST by a government contractor, due to non-receipt of the GST component from the Public Works Department (PWD), cannot be construed as suppression of facts or fraudulent intent. The Court held that …
On July 19, 2025, the Ministry of Finance published the GSTAT e‑Filing Portal User Manual (v2.6), offering a detailed, user‑friendly walkthrough for taxpayers, practitioners, and officials to file GST appeals, applications, and objections online fully paperlessly. This marks a milestone …
In a major relief to GST taxpayers, the Goods and Services Tax Network (GSTN) has enabled a new functionality on the GST portal allowing taxpayers to file online appeals against GST Amnesty Scheme rejection orders issued in Form SPL-07. This move empowers taxpayers whose …
In a major push to overhaul India’s Goods and Services Tax (GST) structure, Union Home Minister Amit Shah is set to take charge of high-level discussions with state governments and central ministries. The central objective is to streamline the current multi-slab tax system by removing the …
Bengaluru: In a major step to curb tax evasion and enhance GST revenue, the government has begun leveraging Unified Payments Interface (UPI) data to track traders who are operating without GST registration. This initiative particularly targets those accepting digital payments …
In a landmark judgment that brings clarity to the taxation of immovable property transactions, the Gujarat High Court has held that the transfer of leasehold rights is not a taxable supply under the Goods and Services Tax (GST) regime. The Court observed …
In a recent ruling in July 2025, the Orissa High Court dismissed a writ petition challenging a provisional attachment order issued by GST authorities. The dismissal was on the ground of infructuousness, as the petitioner had already availed statutory remedy by filing an appeal under Section …
In a recent ruling, the Madras High Court reaffirmed the principle of natural justice in tax adjudication by granting the assessee another opportunity for re-adjudication where it had shown genuine willingness to cooperate and partially comply with the disputed tax …
In a significant ruling, the Patna High Court granted an interim stay on the enforcement of an appellate order, observing that the said order was prima facie erroneous. The Court further directed that the matter be raised before the appropriate tribunal, once it is duly constituted. …
In a significant decision reinforcing the importance of reasoned adjudication, the Himachal Pradesh High Court recently set aside an order passed by the appellate authority rejecting an appeal on grounds of delay without offering proper reasoning for denial of condonation. …
In a recent ruling, the Madras High Court reaffirmed the importance of adherence to principles of natural justice in tax adjudication. The Court held that any order passed without considering the assessee’s reply or providing an opportunity for personal hearing …
In a significant ruling for exporters under the Goods and Services Tax (GST) regime, the Gujarat High Court has held that the non-submission of Foreign Inward Remittance Certificate (FIRC) alone cannot be a ground to reject Input Tax Credit (ITC) refund under Rule 89 …
In a significant ruling that reinforces the gravity of GST-related offences, the Himachal Pradesh High Court has held that cases involving fraudulent Input Tax Credit (ITC) claims—where the prescribed punishment exceeds two years—must be tried as warrant cases under the Code of …