In a significant ruling, the High Court has strongly cautioned against passing ex parte GST assessment orders based solely on notices uploaded on the GST portal. The decision came in response to a writ petition filed by a taxpayer company …
The Calcutta High Court, in a significant ruling in the case of Sayan Biswas vs. Deputy Commissioner of Revenue, has clarified the legality of initiating separate GST proceedings under Sections 73 and 74 of the WBGST/CGST Act, 2017. While upholding …
Here are the key facts and legal reasoning in Mahesh Kumar Mishra v. Union of India, decided by the Calcutta High Court on 14 July 2025, where the Court remanded the matter because the appellate order failed to adequately address the recovery of tax before …
In its 16 July 2025 order in W.P.(C) No. 471/2025, the Gauhati High Court quashed a summary SCN and order issued to Air Transport Corporation Assam Pvt. Ltd., holding that statutory SCNs and adjudication orders under Sections 74 and 75 cannot …
The Central Government has clarified that there is no proposal to impose Goods and Services Tax (GST) on Unified Payments Interface (UPI) transactions exceeding ₹2,000. Addressing the Rajya Sabha, Pankaj Chaudhary, Minister of State for Finance, stated that the GST Council has made …
In the case reported as [2025] 176 taxmann.com 587 (Delhi), the Delhi High Court dealt with a writ petition filed by an assessee under Article 226 of the Constitution of India, challenging an order-in-original passed under the Goods and Services Tax (GST) law. The impugned …
In a significant ruling reinforcing the principles of natural justice under GST law, the Allahabad High Court in [2025] 176 taxmann.com 533 held that a tax authority cannot raise a demand exceeding the amount specified in the Show Cause Notice (SCN). The Court observed that such action …
In a significant ruling concerning GST-related offences, the Allahabad High Court granted bail to an individual accused of orchestrating input tax credit (ITC) fraud through fake firms. The decision underscores the principle of proportionality in pre-trial detention and the relevance …
In a significant judgment, the Allahabad High Court ruled that penalty under Section 129 of the CGST Act, 2017 cannot be imposed solely for misclassification of goods, especially when the goods are accompanied by proper documents and there is no dispute regarding their …
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 …