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 …
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 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 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 …
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 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 judgment, the Madras High Court has ruled that issuing notices solely through email does not constitute valid service, especially when it denies an opportunity for the recipient to respond. The order comes as a major relief to Roop Rajat Exports, …
In a significant ruling on May 29, 2025, the Allahabad High Court dismissed Patanjali Ayurved’s plea challenging a ₹273.5 crore penalty under the Goods and Services Tax (GST) Act. The judgment delivers a strong message on tax compliance and the …
In a significant ruling, the Gujarat High Court has quashed a tax demand issued against Grasim Industries Ltd., citing lack of due diligence and improper application of mind by the income tax department. The judgment came in the matter titled Grasim Industries …
In a significant ruling reinforcing the principles of natural justice under the Goods and Services Tax (GST) regime, the Allahabad High Court has held that GST authorities must issue a well-reasoned and self-contained final order, even if the taxpayer fails …
A recent World Bank study has revealed that Pakistan’s General Sales Tax (GST) is the largest marginal contributor to the country’s increasing poverty levels. The report, titled “The Effects of Taxes and Transfers on Inequality and Poverty in Pakistan”, underscores how …
The upcoming GST Council meeting, expected to take place in New Delhi, is set to address significant issues such as GST rate rationalisation and the future of the compensation cess, according to top government sources. The meeting, anticipated in the coming weeks, is …
In a significant ruling, the Madras High Court granted relief to a taxpayer by allowing an appeal against a Goods and Services Tax (GST) demand order. The case highlights the consequences of a GST consultant’s failure to submit a proper response and …
In a significant judgment, the Allahabad High Court has ruled that availing Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime without actual supply of goods or services constitutes fraud and is squarely covered under Section 74 …
In a significant ruling, the Jharkhand High Court has firmly restricted the scope of scrutiny under Section 61 of the Jharkhand Goods and Services Tax (JGST) Act, 2017. The Court ruled that GST authorities cannot compare declared transaction values with …
In a significant development that reinforces the importance of due process, the Madras High Court has set aside a GST demand order issued against a private construction company, citing a clear violation of the principles of natural justice. The case …
In a significant decision impacting GST litigations, the Uttarakhand High Court in case of Horizon Packs (P.) Ltd. v. Union of India reinforced a key procedural safeguard under the GST law. The Court held that any tax, interest, or penalty demanded through …
In a significant development aimed at tightening Goods and Services Tax (GST) compliance, a report by the Deputy Commissioner of Central GST, Central Excise, and Customs has confirmed that cooperative societies with an annual turnover exceeding Rs 20 lakh are …