GST Home

GST Highlights

22-02-2024 Ahmedabad CESTAT Rules: Adjudication Order Must Align with Scope of Show Cause Notice

The Ahmedabad CESTAT's decision reinforces the legal principle that adjudication orders must strictly adhere to the scope of the initial show cause notice. This ruling highlights the importance of ensuring that parties are adequately informed and that leg

08-01-2024 29K bogus firms involved in ITC evasion of Rs 44,015 crore detected so far

TO curb frauds in Goods and Services Tax (GST) and increase compliance, the GST formations, under the Central Board of Indirect Taxes and Customs (CBIC) and the State/UT Governments

01-11-2023 October mop-up tops up Rs 1.72 lakh crore

The gross GST revenue collected in the month of October, 2023 is Rs 1,72,003 crore out of which Rs 30,062 crore is CGST, Rs 38,171 crore is SGST, Rs 91,315 crore (including Rs 42,127 crore collected on import of goods) is IGST and Rs 12,456 crore

19-10-2023 In fight against fake ITC, DGGI detects more than 6,000 fake ITC cases involving more than Rs. 57,000 crore GST evasion with the arrest of 500 persons between April 2020 to September 2023

Being the premier Intelligence and Investigating Agency of GST tax evasion across the country, the Directorate General of GST Intelligence (DGGI) had initiated a Special Drive against the practice of claiming fake Input Tax Credit (ITC)

18-10-2023 Advisory: Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A

In terms of the recent amendments made in the CGST/SGST Act, the IGST Act and the CGST/SGST Rules, any person located outside taxable territory making supply of online money gaming to a person in taxable territory

13-10-2023 Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers.

In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act

13-10-2023 Facility for the e- commerce operators through whom unregistered suppliers of goods can supply goods

GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers.

07-10-2023 Recommendations of 52nd GST Council Meeting

The 52nd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today.

06-10-2023 Advisory in respect of introduction of Compliance Pertaining to DRC-01C (Difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GSTR-R3B)

The Government vide Notification No. 38/2023 – Central Tax dated 04th Aug, 2023 inserted the Rule 88D in CGST Rule, 2017 dealing with difference in input tax credit available in GSTR-2B and ITC availed in GSTR-3B.

04-10-2023 Advisory: e-Invoice JSON download functionality Live on the GST e-Invoice Portal

GSTN is pleased to inform you that the e-Invoice JSON download functionality is now live on the GST Portal.

03-10-2023 ₹1,62,712 crore gross GST revenue collected during September 2023; records 10% Year-on-Year growth

The gross GST revenue collected in the month of September, 2023 is ₹1,62,712 crore out of which CGST is ₹29,818 crore, SGST is ₹37,657 crore, IGST is ₹83,623 crore (including ₹41,145 crore collected on import of goods) and cess is ₹11,613 crore

27-09-2023 Advisory: Temporary /Short Period Pause in e-Invoice Auto Population into GSTR-1

GSTN wishes to inform you that the auto population of e-Invoice in GSTR-1 is temporarily halted due to essential system upgrades, which will involve the implementation of e-Invoice JSON download functionality.

20-09-2023 Advisory: Geocoding Functionality for the Additional Place of Business

GSTN is pleased to inform that the geocoding functionality for the "Additional Place of Business" address is now active across all States and Union Territories.

13-09-2023 Advisory: Time limit for Reporting Invoices on the IRP Portal

It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than 100 crores.

01-09-2023 ₹1,59,069 crore gross GST revenue collected during August 2023; records 11% Year-on-Year growth

The gross GST revenue collected in the month of August, 2023 is ₹1,59,069 crore of which CGST is ₹28,328 crore, SGST is ₹35,794 crore, IGST is ₹83,251 crore (including ₹43,550 crore collected on import of goods)

01-09-2023 Introducing Electronic Credit Reversal and Reclaimed statement

Vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 (read with circular 170/02/2022-GST, Dated 6th July,2022), the Government introduced certain changes in Table 4 of Form GSTR-3B

29-08-2023 Advisory for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication

Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameters

26-08-2023 ADVISORY: MERA BILL MERA ADHIKAAR SCHEME

As per the direction from the Government, the GSTN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for the “Mera Bill Mera Adhikaar” scheme.

18-08-2023 Advisory: E-Invoice Glossary and Steps

GSTN has prepared an informative resource in the form of an e-invoice glossary and a step-by-step guide for your reference.

12-08-2023 THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023

This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2023.

12-08-2023 THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023

his Act may be called the Central Goods and Services Tax (Amendment) Act, 2023.

05-08-2023 Advisory on E-Invoice - Services Offered by the Four New IRPs

To access the detailed advisory, please follow the link below.

03-08-2023 Recommendations of 51st GST Council Meeting

The 51st GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman via video conferencing in New Delhi today.

01-08-2023 ₹1,65,105 crore gross GST revenue collected for July 2023; records 11% Year-on-Year growth

The gross GST revenue collected in the month of July, 2023 is ₹1,65,105 crore of which CGST is ₹29,773 crore, SGST is ₹37,623 crore, IGST is ₹85,930 crore (including ₹ 41,239 crore collected on import of goods) and cess is ₹11,779 crore

01-08-2023 Monthly average gross GST collection for the FY 2021-22 & FY 2022-23 have shown 30% and 22% year-on-year growth respectively

The monthly average gross GST collection for the FYs 2021-22 & 2022-23 have shown 30% and 22% year on year growth respectively. This was stated by Union Minister for State for Finance Shri Pankaj Chudhary in a written reply to a question in Lok Sabha.

27-07-2023 DGGI Meerut officials bust racket involving 246 fake entities with turnover of Rs. 3,242 crore involving ITC of Rs. 557 crore, three held

The Meerut Zonal Unit of Directorate General of GST Intelligence (DGGI) unearthed two major fake billing rackets involving 246 shell/fake entities, which have passed on fraudulent ITC of Rs. 557 crore.

24-07-2023 Advisory: e-Invoice Exemption Declaration Functionality Now Available

GSTN is pleased to inform you that the e-Invoice Exemption Declaration functionality is now live on the e-Invoice portal.

14-07-2023 Webinar on ‘DRC-01B online functionality for liability mismatch’

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given below

01-07-2023 Important Update: Geocoding Functionality Now Live for All States and Union Territories

GSTN is pleased to inform that the functionality for geocoding the principal place of business address is now live for all States and Union territories.

05-07-2023 Webinar on ‘DRC-01B online functionality for liability mismatch’

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given.

18-01-2025 NOTIFICATION NO. 02/2025- CENTRAL TAX (RATE)

Seeks to amend Notification No. 2/2017- Central Tax (Rate), dated the 28th June, 2017

18-01-2025 NOTIFICATION NO. 03/2025- CENTRAL TAX (RATE)

Seeks to amend Notification No. 39/2017-Central Tax (Rate), dated the 18th October, 2017

16-01-2025 NOTIFICATION NO. 01/2025-COMPENSATION CESS (RATE)

Seeks to prescribe Compensation cess rate of 0.1% on supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

16-01-2025 Notification NO. 01/2025- UNION TERRITORY TAX (RATE)

Seeks to amend Notification No. 1/2017-Union Territory Tax (Rate), dated 28th June, 2017

16-01-2025 NOTIFICATION NO. 02/2025- UNION TERRITORY TAX (RATE)

Seeks to amend Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017

16-01-2025 NOTIFICATION NO. 03/2025- Union Territory Tax (Rate)

Amendment in Notification No. 39/2017-Union territory Tax (Rate), dated the 18th October, 2017

16-01-2025 NOTIFICATION NO. 04/2025-UNION TERRITORY TAX (RATE)

Seeks to amend Notification No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018

16-01-2025 NOTIFICATION No. 05/2025- Union Territory Tax (Rate)

Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

16-01-2025 NOTIFICATION No. 06/2025- Union Territory Tax (Rate)

Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

16-01-2025 NOTIFICATION No. 07/2025-Union Territory Tax (Rate)

Seeks to amend Notification No 13/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

16-01-2025 NOTIFICATION No. 08/2025-Union Territory (Rate)

Seeks to amend Notification No 17/2017-Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

16-01-2025 NOTIFICATION NO. 01/2025- Integrated Tax (Rate)

Seeks to amend Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017

16-01-2025 NOTIFICATION NO. 02/2025- INTEGRATED TAX (RATE)

Seeks to amend Notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017

16-01-2025 NOTIFICATION NO. 03/2025- INTEGRATED TAX (RATE)

Seeks to amend Notification No. 40/2017-Integrated Tax (Rate), dated the 18th October, 2017

16-01-2025 NOTIFICATION NO. 04/2025-INTEGRATED TAX (RATE)

Seeks to amend Notification No. 9/2018-Integrated Tax (Rate), dated the 25th January, 2018

16-01-2025 Notification No. 05/2025-Integrated Tax (Rate)

Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

16-01-2025 NOTIFICATION No. 06/2025-Integrated Tax (Rate)

Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

16-01-2025 NOTIFICATION No. 07/2025- Integrated Tax (Rate)

Seeks to amend Notification No 10/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

16-01-2025 NOTIFICATION No. 08/2025-Integrated Tax (Rate)

Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

16-01-2025 NOTIFICATION NO. 01/2025- CENTRAL TAX (RATE)

Seeks to amend Notification No. 1/2017- Central Tax (Rate), dated 28th June, 2017

16-01-2025 NOTIFICATION NO. 04/2025-CENTRAL TAX (RATE)

Seeks to amend Notification No. 8/2018-Central Tax (Rate), dated the 25th January, 2018

16-01-2025 NOTIFICATION No. 05/2025-Central Tax (Rate)

Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

16-01-2025 NOTIFICATION NO. 06/2025- CENTRAL TAX (RATE)

Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

16-01-2025 NOTIFICATION NO. 07/2025- CENTRAL TAX (RATE)

Seeks to amend Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

16-01-2025 NOTIFICATION No. 08/2025-Central Tax (Rate)

Seeks to amend Notification No 17/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

13-01-2025 Instruction No. 01/2025-GST

Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017

10-01-2025 NOTIFICATION NO. 01/2025 – CENTRAL TAX

Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024

10-01-2025 NOTIFICATION NO. 02/2025 – CENTRAL TAX

Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024

10-01-2025 NOTIFICATION NO. 03/2025 – CENTRAL TAX

Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024

10-01-2025 NOTIFICATION NO. 04/2025 – CENTRAL TAX

Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024

Clear

Code

Heading

Any chapter

Blank Chapter

LIVE ANIMALS

MEAT AND EDIBLE MEAT OFFAL

FISH, CRUSTACEANS, MOLLUSCS & OTHER AQUATIC INVERTEBRATES

DAIRY PRODUCE; BIRDFS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIE

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

LIVE TREES AND OTHER PLANTS BULBS, ROOTS AND THE LIKE CUT FLOWERS AND ORNAMENTAL FOLIAGE

EDIBLE VEGETABLES, ROOTS AND TUBERS

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

COFFEE, TEA, MATE AND SPICES, MATE A BITTER INFUSION OF THE LEAVES OF A SOUTH AMERICAN SHRUB

CEREALS

PRODUCTS OF MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

OIL SEEDS AND OLEAGINOUS FRUITS, MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC VERTEBRATES

SUGAR AND SUGAR CONFECTIONERY

COCOA AND COCOA PREPARATIONS

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTS

PREPARATIONS OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS

MISCELLANEOUS EDIBLE PREPARATIONS

BEVERAGES, SPIRIT AND VINEGAR

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

ORES, SLAG AND ASH

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

INORGANIC CHEMICALS

ORGANIC CHEMICALS

PHARMACEUTICAL PRODUCTS

FERTILISERS

TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

ESSENTIAL OILS AND RESINOIDS, PERFUMERY, COSMETIC OR TOILET PREPARATIONS

SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF

ALUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

MISCELLANEOUS CHEMICAL PRODUCTS

PLASTICS AND ARTICLES THEREOF

RUBBER AND ARTICLES THEREOF

RAW HIDES AND SKINS (OTHER THAN FUR SKINS) AND LEATHER

ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

FURSKIN AND ARTIFICIAL FUR; MANUFACTURERS THEREOF

WOOD AND ARTICLES OF WOOD, WOOD CHARCOAL

CORK AND ARTICLES OF CORK

MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORK

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD

PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

Page 1 of 3 (134 items)12 3

22-01-2025 (2024) TaxCorp(IDT) 9671 (Customs)

CESTAT : Chennai CESTAT Rules ‘RTS Mycorrhiza Roots Soluble’ as Plant Growth Promoter, Not Regulator; Appeal Favorably Settled for Assessee

22-01-2025 (2024) TaxCorp(IDT) 9674 (Service Tax)

CESTAT : Cash Refund of Krishi Kalyan Cess Denied: CESTAT Upholds Earlier Rulings

22-01-2025 (2024) TaxCorp(IDT) 9676 (Excise)

CESTAT : CESTAT Bangalore Partially Allows CENVAT Credit for Office Furniture While Denying Other Input Services Related to Plant Expansion for Steel Manufacturing

22-01-2025 (2024) TaxCorp(IDT) 9677 (Service Tax)

CESTAT : CESTAT Delhi Upholds Assessee's Right to Refund of Unutilized Cenvat Credit for Export Services, Rejecting Revenue's Time-Limit Calculations

22-01-2025 (2024) TaxCorp(IDT) 9678 (Excise)

CESTAT : CESTAT Ahmedabad Grants General Motors India Refund of 20% Excise Duty on Taxi Vehicles: Substantial Compliance Over Procedural Shortcomings Affirmed

22-01-2025 (2024) TaxCorp(IDT) 9680 (GST)

HC : Kerala High Court Invalidates Extended Provisional Attachments Due to Legislative Non-Compliance

22-01-2025 (2024) TaxCorp(IDT) 9681 (GST)

HC : Karnataka High Court Overturns Adjudication Order for Breach of Natural Justice Principles

22-01-2025 (2024) TaxCorp(IDT) 9685 (GST)

HC : Allahabad HC Upholds Strict Limitation Periods for Filing Appeals Under GST, Dismisses Writ Petition

22-01-2025 (2024) TaxCorp(IDT) 9692 (Service Tax)

CESTAT : CESTAT Bangalore Rules in Favor of IIMs, Overturns Service Tax Liability on CAT Score Dissemination Fees

22-01-2025 (2024) TaxCorp(IDT) 9696 (GST)

HC : Delhi High Court Clarifies Requirement for Show Cause Notices to Legal Representatives in Tax Matters

22-01-2025 (2025) TaxCorp(IDT) 10218 (GST)

HC : Madras High Court Cancels Assessment Order While Mandating 10% Disputed Tax Deposit for One Final Chance to Present Case

22-01-2025 (2025) TaxCorp(IDT) 10219 (GST)

HC : Calcutta High Court Rejects Writ Petition on Transitional Credit Demand Citing Alternative Remedy

21-01-2025 (2024) TaxCorp(IDT) 9507 (Customs)

CESTAT : CESTAT Chennai Affirms Classification of Laser Imaging Equipment under Heading 9033 as 'Parts and Accessories'

21-01-2025 (2024) TaxCorp(IDT) 9550 (Excise)

HC : Bombay HC Orders Revenue to Calculate Interest on Rs 1.06 Crores Refund to Qualcomm under Section 11BB of the Central Excise Act

21-01-2025 (2024) TaxCorp(IDT) 9556 (Customs)

HC : Delhi High Court Affirms Export Rebate for 100% EOU, Rejects Revenue's Appeal Based on Precedent

21-01-2025 (2024) TaxCorp(IDT) 9595 (Excise)

CESTAT : CESTAT Hyderabad Reverses Duty Demand on Undervaluation; Emphasizes Transaction Value Principle

21-01-2025 (2024) TaxCorp(IDT) 9602 (GST)

HC : Punjab & Haryana HC Clarifies Pre-Deposit Requirements for Appeals Under CGST Act in Favor of Honda Motorcycle and Scooter India

21-01-2025 (2024) TaxCorp(IDT) 9659 (GST)

HC : Karnataka High Court Clarifies Transporter's Obligations Regarding Tax Invoices; Quashes Excess Tax and Penalty Orders

20-01-2025 (2024) TaxCorp(IDT) 9605 (GST)

HC : Allahabad HC Strikes Down Writ Petition on Delay in Filing Appeal in Cosmetic Business Case

20-01-2025 (2024) TaxCorp(IDT) 9606 (GST)

HC : Calcutta High Court Order: Pre-deposit of Rs. 25,000 Set as Condition for Appeal Hearing in GST Case

20-01-2025 (2024) TaxCorp(IDT) 9607 (Customs)

CESTAT : CESTAT Kolkata Classifies Polyester Sheets as Bedsheets, Reverses Customs Duty Demand

20-01-2025 (2024) TaxCorp(IDT) 9608 (Service Tax)

CESTAT : CESTAT Chennai Remands Wipro-Microsoft Transaction Case for Further Scrutiny

20-01-2025 (2024) TaxCorp(IDT) 9627 (Customs)

CESTAT : CESTAT Chennai Rules Import of Car AC Compressors under CTH 8414 8011, Dismissing Revenue’s Classification Claim

20-01-2025 (2024) TaxCorp(IDT) 9628 (Customs)

HC : Bombay HC Overturns Revenue’s Classification Order, Upholds Assessee's Tariff Classification

20-01-2025 (2024) TaxCorp(IDT) 9629 (Service Tax)

CESTAT : CESTAT Delhi Sets Aside Service Tax Recovery on Airline Commission for IATA Travel Agents

20-01-2025 (2024) TaxCorp(IDT) 9630 (Customs)

HC : Writ Petition Against Seizure of Rs. 3 Crore Jewellery Dismissed Due to Lack of Transparency by Petitioner

20-01-2025 (2024) TaxCorp(IDT) 9634 (GST)

AAR : Ruling on GST on Composite Supply of Catering Services within Club Premises

20-01-2025 (2024) TaxCorp(IDT) 9640 (GST)

AAR : Baby Carrier with Hip Seat: West Bengal AAR Determines GST Rates Based on Sale Value and Correct Classification Under HSN

20-01-2025 (2025) TaxCorp(IDT) 10199 (Service Tax)

SC : Supreme Court Upholds CESTAT's Ruling Against Service Tax Demand on Blu-O Bowling Centres' Income

20-01-2025 (2025) TaxCorp(IDT) 10200 (Excise)

SC : SC Upholds MP HC's Ruling Quashing Central Excise Duty on Fabricated Gates for Hydroelectric Power Projects

07-01-2025 (2025) TaxCorp(GST) 48341 (HC-ORISSA)

Section 112 of Central Goods and Services Tax Act, 2017 - High Court of Orissa Grants Interim Relief in Absence of Appellate Tribunal for Disputed Tax Amounts - In light of the ruling by the High Court of Orissa, assessees facing similar situations where an Appellate Tribunal is not constituted can seek interim relief. However, it is imperative for such assessees to prepare in advance by ensuring the deposit of 10% of both the disputed tax amount and the remaining disputed tax. This procedural compliance not only strengthens their position in seeking relief but also adheres to the legal frameworks established by the relevant tax laws.

02-12-2024 (2025) TaxCorp(GST) 48340 (HC-MADRAS)

Section 75 of Central Goods and Services Tax Act, 2017 - Non-Delivery of Show Cause Notice Invalidates Assessment Order for GST Period 2017-18 - The ruling underscores the necessity for tax authorities to adhere strictly to procedural requirements when issuing notices and orders. Taxpayers must be vigilant about ensuring they receive all correspondence related to assessments. The court’s decision provides a pathway for taxpayers who might find themselves in similar predicaments — they can assert their rights to proper notice and, if lacking, seek relief in a judicial forum. It is crucial for assesses to proactively monitor their GST portal and ensure that they respond timely to any notices they…

12-12-2024 (2025) TaxCorp(GST) 48339 (HC-AP)

Sections 73, 74 of Central Goods and Services Tax Act, 2017 - High Court of Telangana Declares Subsequent Order Invalid Due to Procedural Deficiencies in Earlier Proceedings - In light of the High Court's decision, it is imperative for tax authorities to adhere strictly to legal protocols when issuing show cause notices and subsequent orders. The necessity of signed documentation under Rule 26(3) cannot be understated, as any deviation from established requirements opens the door for legal invalidation. Thus, entities should ensure that all procedural norms are satisfied comprehensively to avert unnecessary litigation and protect taxpayer rights.

20-11-2024 (2025) TaxCorp(GST) 48338 (HC-MADRAS)

Section 73 of Central Goods and Services Tax Act, 2017 - Excess Input Tax Credit Claim Resulting in Demand Must Be Re-Evaluated After Denial of Hearing - In light of the recent decision by the High Court of Madras, it is crucial for taxpayers to ensure proper communication and monitoring of their GST Portal accounts. Assessees should proactively engage with issued notices and be prepared to substantiate claims during personal hearings to avoid unchallenged orders. Taxpayers are encouraged to document all correspondence with tax authorities meticulously and seize available opportunities to present their case even when doubts about accessibility arise, as failing to do so may lead to unfavorable…

10-01-2025 (2025) TaxCorp(GST) 48337 (SC)

SC Ruling Clarifies Tax Classification for Rummy: A Game of Skill, Not Gambling Under GST - The Supreme Court's determination that Rummy constitutes a game of skill is significant in shaping tax liabilities concerning such games under GST legislation. This clarification provides actionable insight for operators in the gaming sector to align their services under the correct SAC and reinforce compliance with GST regulation. Entities involved in offline and online gaming must review their operations and reporting in light of this decision to ensure that they are categorized correctly and avoid tax complications moving forward.

20-01-2025 (2025) TaxCorp(GST) 48336 (HC-ALLAHABAD)

Crucial Ruling by Allahabad High Court on GST Act: Jurisdiction Confirmed for Provisional Release of Seized Goods - The Allahabad High Court’s decision clarifies the procedural and jurisdictional protocol for the provisional release of seized goods under the GST regime. The court's interpretive approach reaffirms the necessity for compliance with statutory conditions for the release of goods. Taxpayers and assessees are urged to ensure meticulous adherence to the stipulated requirements in Section 129(1)(c) and Rule 140 of the GST Act to mitigate disruption due to goods detention.

16-01-2025 (2025) TaxCorp(GST) 48335 (HC-ALLAHABAD)

Allahabad High Court Strikes Down SCN for Lack of Jurisdiction in GST Case - Based on the decision of the Allahabad High Court, it is imperative for tax authorities to establish a clear factual basis before issuing SCNs, particularly in cases invoking extended limitation periods under Section 74 of the CGST Act. The Court's emphasis on adhering to natural justice principles compels tax authorities to allow taxpayers the opportunity to present their case prior to any assertions of non-compliance. This decision serves as a crucial reminder that the lack of jurisdiction in the issuance of notices can lead to their dismissal.

09-01-2025 (2025) TaxCorp(GST) 48334 (HC-GUJARAT)

Bail Granted in Gujarat High Court Amid Allegations of Fraudulent ITC Claims - In light of this decision, legal practitioners and defendants should take note that the granting of bail remains fundamentally linked to the nature of allegations and the constitutional guarantee of liberty. The Court’s emphasis on timely progression towards payment of dues could serve as a benchmark for similar cases moving forward, allowing defendants a structured approach to compliance while remaining free from pre-trial confinement.

09-01-2025 (2025) TaxCorp(GST) 48333 (HC-GAUHATI)

Section 132(1) (c) of the Central Goods and Services Tax, Act, 2017 - Limitations On GST Arrest Powers Strike Down Detention Of Petitioner - The legal framework surrounding the arrest powers under the CGST Act necessitates a meticulous examination of the grounds for arrest, specifically the prerequisite of established liability. In light of the current judgment, it is essential for assessees to remain vigilant regarding their rights and the procedural requirements mandated by law when facing GST-related investigations. Furthermore, the decision affirms that cooperation with tax authorities and a lack of evidence for non-compliance can serve as critical factors for favorable outcomes regarding…

07-01-2025 (2025) TaxCorp(GST) 48332 (HC-ORISSA)

Orissa High Court Upholds Client's Tax Registration Following Compliance with Payments Under the Odisha GST Act - Based on the Orissa High Court’s ruling, it is clear that tax compliance plays a pivotal role in the maintenance of registration under the Odisha Goods and Services Tax Act, 2017. Taxpayers are encouraged to maintain regular compliance with their tax obligations to avoid registration issues or cancellations. The decision underscores the necessity of timely action when faced with tax disputes or compliance issues, urging taxpayers to remain vigilant in their tax management.

06-01-2025 (2025) TaxCorp(GST) 48331 (HC-MADRAS)

Compliance with Section 169 of the Tamil Nadu GST Act Strengthened by Madras High Court Ruling - The Madras High Court's ruling underscores a clear requirement for statutory compliance in serving notices as stipulated under Section 169 of the Tamil Nadu Goods and Services Tax Act 2017. This decision mandates that authorities meticulously follow the prescribed channels of notification to uphold the principles of natural justice. Practitioners and corporate entities should proactively ensure their contact details are always current and adequately accessible to avoid similar issues in notice delivery. Furthermore, tax professionals should advise clients on keeping abreast of all communications …

31-12-2024 (2025) TaxCorp(GST) 48330 (HC-AP)

Inadequate Compliance with GST Procedures Invalidates Assessment Orders Due to Absence of Signature and DIN - The current judgment reiterates the criticality of adhering to prescribed procedures under the GST law, emphasizing the indispensable nature of signatures and DINs on assessment orders. Tax professionals and assessees must ensure these elements are meticulously checked and included in all future assessment orders to mitigate the risk of invalidation during litigation or inquiry processes.

11-12-2024 (2025) TaxCorp(GST) 48329 (HC-ORISSA)

Appeal Maintainability and Tax Deposit Requirements Clarified - The Orissa High Court ultimately disposed of the writ petition confirming that for the stay of the impugned order, a taxpayer is to deposit only 10% of the remaining disputed tax. This ruling enables taxpayers to challenge disputed tax liabilities more feasibly, fostering a more conducive environment for legal recourse in tax matters. Practitioners and taxpayers alike should take immediate action to reconsider their existing strategies related to tax disputes and assess the implications of the new deposit requirements.

20-11-2024 (2025) TaxCorp(GST) 48328 (HC-DELHI)

Legal Crux in the Retrospective Cancellation of GST Registration: Delhi High Court's Stance - The Delhi High Court's decision underscores the cruciality of procedural clarity and intent in the cancellation of GST registrations. Tax authorities must ensure that any intent for retrospective actions must be unequivocally articulated in the SCN to avoid future legal disputes. Taxpayers, in turn, must remain vigilant and proactive in contesting any actions that lack clear justification or procedural integrity.

25-10-2024 (2025) TaxCorp(GST) 48327 (HC-UTTARAKHAND)

Uttarakhand High Court Addressing Natural Justice Violations in GST Cancellation Order - In light of the Uttarakhand High Court’s ruling, it is recommended that assessees facing similar predicaments promptly review their standing with respect to GST compliance. Those who have been subjected to vague administrative orders leading to the cancellation of registrations should consider invoking their rights under the relevant sections of the CGST Act. Prompt action to settle outstanding dues, including penalties and interest, and a timely application for revocation within the stipulated period can prevent further complications and allow for continued compliance with tax laws.

24-10-2024 (2025) TaxCorp(GST) 48326 (HC-MADRAS)

Legal Crux of Madras High Court Ruling on GST Circular Validity and Refund of Input Tax Credit - This ruling reinforces the principle that validly availed Input Tax Credit cannot be subject to arbitrary reversal unless there is a clear evidence of misuse. The decision suggests that any imposition of interest must be substantiated by actual utilization of the credit. Therefore, it is crucial for taxpayers to maintain meticulous records of their ITC utilization and reversals, ensuring compliance with the timelines stipulated to avoid unexpected liabilities.

22-10-2024 (2025) TaxCorp(GST) 48325 (HC-GUJARAT)

Section 74 of the Central Goods & Service Tax Act, 2017 - Judicial Oversight on SCN Issuance Under GST: Gujarat High Court Ruling - In light of the current decision, it is recommended that taxpayers ensure strict compliance with the procedural requirements stipulated in Section 74 of the CGST Act, particularly sub-section (5), when challenged with SCNs. Taxpayers are advised to review their processes and documentation closely to avoid non-compliance issues that could lead to legal repercussions. Moreover, maintaining a diligent approach during ongoing proceedings is crucial, as the court’s involvement may provide necessary recourse in cases of procedural irregularity.

14-10-2024 (2025) TaxCorp(GST) 48324 (HC-KERALA)

Consolidated GST Show Cause Notice for Multiple Years Deemed Valid by Kerala High Court - The Kerala High Court’s decision provides authoritative clarity on the interpretation of Section 74 regarding the issuance of SCNs under the CGST Act, affirming that multiple years can be consolidated into a single notice. The court's ruling mandates the provision of adequate time for responses to SCNs, reflecting adherence to the principles of natural justice. This decision serves as a judicial acknowledgment of the administrative practicality while balancing the rights of the assessee to a fair opportunity to respond.

07-10-2024 (2025) TaxCorp(GST) 48323 (HC-KERALA)

GST Notice Must Be Year-Specific: Kerala High Court's Directive - The Kerala High Court's decision underscores fiscal procedural precision, commanding discreet year-specific tax proceedings despite the issuance of a consolidated show cause notice. The judgment mandates assessing compliance individually and respecting prior tax rectifications via comprehensive hearings, aligning with good governance of tax laws.

31-12-2024 (2025) TaxCorp(GST) 48322 (HC-AP)

Section 169 of Central Goods and Services Tax Act, 2017 - Court Ruling Highlights Flaws in Assessment Notices Due to Missing DIN - In light of the recent ruling, tax authorities must exercise stringent compliance with procedural norms, particularly the inclusion of DINs in all assessment orders. It is imperative that assessing officers ensure these identifiers are present to avoid challenges to the validity of their orders. This ruling emphasizes that oversight in documentation can lead to significant setbacks in tax administration.

Dated

News & Views

1/21/2025

Article - Validity of Consolidated Show Cause Notices for Multiple GST Periods

1/21/2025

Query: What is the legal status of single show cause notice for multiple assessment years under section 74?

1/21/2025

Article - Kerala High Court Directs Separate Proceedings for Each Financial Year in GST Case: Importance of Independent Assessment for Each Year Despite United Show Cause Notice

1/22/2025

Article - How to Handle GST Notices and Communicate with the Department

1/20/2025

Article - Critical GST Updates Effective January 16th, 2025