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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.

13-03-2025 NOTIFICATION NO. 10/2025 – CENTRAL TAX

Seeks to amend Notification No. 02/2017-Central Tax, dated the 19th June, 2017

14-02-2025 CGST - Circulars No. 247/04/2025

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer

11-02-2025 NOTIFICATION NO. 09/2025–CENTRAL TAX

Seeks to bring in force provisions of various rule of Central Goods and Services Tax (Amendment) Rules, 2024

07-02-2025 Instruction No. 02/2025-GST

Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017

31-01-2025 Clarifications / Instructions / Orders No. F. No. 190341/12/2025-TRU

Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 - Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue

31-01-2025 CORRIGENDA No. F. No. 190354/2/2025-TO (TRU-II) - G.S.R. 90(E)

Corrigendum - Notification No. 05/2025-Integrated Tax (Rate), dated the 16th January, 2025

30-01-2025 Circular No. 246/03/2025-GST

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C

28-01-2025 Circular No. 244/01/2025-GST

Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer

28-01-2025 Circular No. 245/02/2025-GST

Clarifications regarding applicability of GST on certain services

23-01-2025 NOTIFICATION NO. 07/2025-CENTRAL TAX

Central Goods and Services Tax (Amendment) Rules, 2025

23-01-2025 NOTIFICATION No. 08/2025 – CENTRAL TAX

Central Tax Notification for waiver of the late fee

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.

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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

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15-03-2025 (2025) TaxCorp(IDT) 10396 (GST)

AAR : Hand-Held Multitool Classified Under Chapter 8204 with 18% Tax Rate, AAR Rejects Lower Classification Claims

15-03-2025 (2025) TaxCorp(IDT) 10397 (GST)

HC : Madras HC Clarifies GST Treatment for Holographic Labels on Alcoholic Beverages as Goods, Not Services

15-03-2025 (2025) TaxCorp(IDT) 10404 (GST)

HC : Rajasthan High Court Dismisses Writ Petition, Grants Liberty for Fresh Registration Application

15-03-2025 (2025) TaxCorp(IDT) 10412 (GST)

HC : Calcutta High Court Upholds GST Registration Cancellation Against Domain Enterprises Due to Lack of Business Verification

15-03-2025 (2025) TaxCorp(IDT) 10413 (GST)

HC : Madras HC Overturns Tax Assessment Order with Conditional Deposit Requirement on Disputed Taxes

15-03-2025 (2025) TaxCorp(IDT) 10414 (GST)

HC : Madras High Court Overturns Assessment Order, Emphasizes Right to One Final Opportunity for Taxpayers in Dispute over GST Returns

15-03-2025 (2025) TaxCorp(IDT) 10415 (GST)

HC : Allahabad HC Strikes Down Seizure and Penalty Orders, Emphasizes Validity of E-Way Bill Despite Technical Discrepancies

15-03-2025 (2025) TaxCorp(IDT) 10542 (Excise)

CESTAT : CESTAT Mumbai Rules in Favor of Cash Refund for Unutilized CENVAT Credit Transitioning to GST Regime

15-03-2025 (2025) TaxCorp(IDT) 10543 (Service Tax)

CESTAT : CESTAT Mumbai Invalidates Service Tax Demand on Charter Hired Ships for Transportation of Crude Oil, Citing Absence of Taxability Criteria

15-03-2025 (2025) TaxCorp(IDT) 10546 (Foreign Trade Policy)

HC : Madras HC Grants IGST Refund to Exporter for Zero-Rated Supply, Upholding Precedents

15-03-2025 (2025) TaxCorp(IDT) 10548 (Customs)

CESTAT : CESTAT Upholds Customs Duty Classification of Fork/Yoke Gear Shift as Transmission Parts under Chapter 8708

15-03-2025 (2025) TaxCorp(IDT) 10549 (Customs)

CESTAT : CESTAT Mumbai Upholds Differential Duty on Imported LED Televisions; Assesses Applicability of Import Regulations

12-03-2025 (2025) TaxCorp(IDT) 10371 (GST)

HC : Rajasthan High Court Directs Special Purpose Vehicle to Appeal Final Orders on Toll Collection Rights Within 15 Days, Adhering to Audit Reports and GST Circular Guidelines

12-03-2025 (2025) TaxCorp(IDT) 10372 (GST)

HC : Calcutta High Court Upholds Assessee’s Right to Appeal, Condoning 79-Day Delay Due to Lack of GST Portal Knowledge

12-03-2025 (2025) TaxCorp(IDT) 10373 (GST)

AAR : Service Providing Technological Support to West Bengal's Public Health Engineering Department Exempt from GST: AAR Decision Highlights Pure Service Classification

12-03-2025 (2025) TaxCorp(IDT) 10377 (GST)

HC : Andhra Pradesh High Court Rules Against Arbitrary Denial of GST Registration on Speculative Grounds

12-03-2025 (2025) TaxCorp(IDT) 10391 (GST)

HC : Delhi High Court Overturns GST Registration Cancellation, Deems Grounds Insufficient and Cryptic

12-03-2025 (2025) TaxCorp(IDT) 10392 (GST)

HC : Dispute Over GST Demand Notice: Madhya Pradesh High Court Blocks Enforcement Against Pan Shopkeeper

12-03-2025 (2025) TaxCorp(IDT) 10393 (GST)

HC : Invalid Demand Notices Quashed by Allahabad HC: Fresh Notice to be Issued within 15 Days

12-03-2025 (2025) TaxCorp(IDT) 10395 (GST)

HC : Delhi High Court Overturns GST Registration Cancellation, Citing Lack of Justifiable Reasons

11-03-2025 (2025) TaxCorp(IDT) 10347 (GST)

HC : Bombay HC Overturns Refund Rejection Due to Violations of Natural Justice and Procedural Fairness

11-03-2025 (2025) TaxCorp(IDT) 10358 (GST)

HC : Calcutta HC Upholds Lawfulness of Show Cause Notice for IGST Recovery in Jembo Cable Commission Case

11-03-2025 (2025) TaxCorp(IDT) 10359 (GST)

HC : Calcutta HC Directs Reissuance of Show Cause Notice Regarding GST Exemption for Commission Income between Bhutan and Indonesia

11-03-2025 (2025) TaxCorp(IDT) 10369 (GST)

HC : Gujarat High Court Upholds Provisional Attachment of Bank Account Amidst Allegations of Fraudulent Invoicing and Circular Trading

11-03-2025 (2025) TaxCorp(IDT) 10370 (GST)

HC : Calcutta HC Overturns Penalty Based on Inconsistent Goods Description, Rules Against Unjust Detention Under GST

11-03-2025 (2025) TaxCorp(IDT) 10523 (GST)

CESTAT : CESTAT Chandigarh Upholds Lack of Excise Duty on Zirconium Washed Dried Frit for Nuclear Applications

11-03-2025 (2025) TaxCorp(IDT) 10524 (Excise)

CESTAT : Pharma Co. Wins Refund Battle: CESTAT Upholds Duty Exemption for Hydrochlorides

11-03-2025 (2025) TaxCorp(IDT) 10525 (Excise)

CESTAT : Chennai CESTAT Overturns Differential Duty Demand on MS Ingots; Affirms Penalty and Interest Void for Interconnected Undertakings

11-03-2025 (2025) TaxCorp(IDT) 10526 (VAT)

HC : Andhra Pradesh High Court Rules Confiscation of Biris Unlawful, Upholding Assessment of Tobacco Classification

11-03-2025 (2025) TaxCorp(IDT) 10527 (Service Tax)

HC : Madras HC Overturns Tax Liability on Export of Services to Singapore Subsidiary

08-01-2025 (2025) TaxCorp(GST) 49483 (HC-MADRAS)

Section 107 of Central Goods and Services Tax Act, 2017 - High Court of Madras Upholds Assessee's Compliance with Pre-Deposit Requirement Despite Technical Violation in DRC-03 Generation - The High Court of Madras has clarified that in the context of Section 107 of the CGST Act, substantial compliance should be interpreted liberally to prevent undue hardship to the assessees. The judgment establishes a critical precedent indicating that minor technical violations, such as the non-generation of a DRC-03 challan, should not form the basis for rejecting appeals if there is evidence of substantive compliance. Assessees not only can take heart from this ruling but should ensure that their substantive…

02-01-2025 (2025) TaxCorp(GST) 49482 (HC-MADRAS)

Section 73 of Central Goods and Services Tax Act, 2017 - Tax Assessment Under Scrutiny — Excess ITC Claim Disputed Without Proper Notification - The High Court of Madras has reaffirmed the critical importance of procedural due process in tax assessments, particularly when dealing with discrepancies in Input Tax Credit claims. By establishing the necessity for direct communication with the assessee and mandating an opportunity for objections, the court has laid a foundation for more equitable treatment of taxpayers. The requirement for a 25% deposit of the disputed tax amount serves as a practical measure to encourage compliance while allowing for the full recourse of litigation if necessary.…

20-02-2025 (2025) TaxCorp(GST) 49481 (HC-ORISSA)

Section 112 of Central Goods and Services Tax Act, 2017 - High Court of Orissa Decision: Interim Relief Granted Due to Non-Constitution of Tribunal - In light of the current decision, it is imperative for taxpayers facing adjudication challenges to be cognizant of their rights regarding interim relief. Taxpayers should prepare for potential situations involving non-constituted tribunals, ensuring a dual deposit strategy—deposits must be made to secure appeal rights while simultaneously seeking interim relief. This actionable approach can mitigate the adverse effects of procedural delays in tax litigation.

20-02-2025 (2025) TaxCorp(GST) 49480 (HC-ORISSA)

Section 112 of Central Goods and Services Tax Act, 2017 - Legal Crux of Non-Constitution of Appellate Tribunal in Odisha: Interim Relief Granted to Assessee Following Maa Tarini Traders Decision - In light of the High Court of Orissa's ruling, assessees facing similar circumstances of a non-constituted Tribunal are entitled to interim relief, provided they comply with the deposit requirements as set forth by the Court. It is imperative for assessees to be aware of their rights in seeking judicial redress and to comply with the stipulated deposit conditions to ensure that their appeals are heard, even in transitional phases of tribunal constitution.

19-02-2025 (2025) TaxCorp(GST) 49479 (HC-AP)

Section 62 of Central Goods and Services Tax Act, 2017 - High Court of Andhra Pradesh Invalidates Assessment Order Lacking DIN Number - The High Court of Andhra Pradesh's ruling decisively underscores the critical importance of stringent adherence to procedural norms within tax administration. The absence of a DIN rendered the assessment order null and void, urging tax authorities to rectify such oversights in future assessments. This decision highlights the necessity for the tax administration to prioritize compliance with statutory protocols to uphold the integrity of the assessment process.

11-03-2025 (2018) TaxCorp(GST) 49478 (HC-GAUHATI)

Gauhati High Court Clarifies Cancellation of GST Registrations with Focus on Due Process - The judgment brings to light the critical importance of following procedural requirements in administrative actions, especially regarding the cancellation of GST registrations. In instances of vague show cause notices, taxpayers have the ground to contest such cancellations effectively. The Court’s intervention also led to the extension of timelines for filing returns, enabling affected parties to comply without facing undue penalties.

10-03-2025 (2018) TaxCorp(GST) 49477 (HC-ALLAHABAD)

Allahabad High Court Quashes GST Demand Notice Due to Confusion Between Firms Sharing Same PAN - In light of the Allahabad High Court's ruling that quashed the erroneous show cause notice against Jindal Communication, it is imperative for businesses operating under the same PAN to maintain meticulous and distinct records that clearly delineate their financial identities. This decision sets a precedent emphasizing the necessity for tax authorities to exercise due diligence in verifying taxpayer identities before issuing notices or assessments based on shared identifiers.

05-03-2025 (2018) TaxCorp(GST) 49476 (HC-DELHI)

Delhi High Court Rules Against Procedural Irregularities in Order-in-Original - The Delhi High Court unequivocally determined that the failure to consider the petitioner’s reply rendered the Order-in-Original invalid. Legal practitioners and litigants alike must take cognizance of this ruling; it underscores the imperative that administrative authorities thoroughly review responses provided, particularly in tax-related disputes. Parties engaged in similar processes should ensure that all replies are meticulously documented and submitted, while also monitoring the review process to safeguard against procedural irregularities.

04-03-2025 (2018) TaxCorp(GST) 49475 (HC-KERALA)

Legal Crux of the Dispute: Kerala High Court Upholds Tax Order Despite Claims of Denied Hearing - The Kerala High Court determined that the petitioner was accorded proper procedural opportunities, which if not exercised, does not constitute grounds for challenging the issued order. This decision elucidates the crucial principle that taxpayers are responsible for their compliance behaviors, and any neglect in responding to valid notices cannot shift the accountability to tax authorities. Taxpayers are thus advised to ensure they are adequately addressing all communications from revenue departments to avoid detrimental tax implications.

27-02-2025 (2018) TaxCorp(GST) 49474 (HC-MADRAS)

Madras High Court Ruling Reinforces Natural Justice in Tax Assessments: Personal Hearing Crucial for Fairness - The decision from the Madras High Court prominently underscores the necessity for tax authorities to adhere faithfully to the principles of natural justice in assessment procedures. Taxpayers must be afforded every reasonable opportunity to present their case. In line with this ruling, it is actionable for taxpayers to explicitly record their requests for personal hearings in all correspondence and forms submitted to the Assessing Officer. Such diligence can serve as a safeguard against potential administrative oversights.

17-02-2025 (2018) TaxCorp(GST) 49473 (HC-MADRAS)

High Court Ruling: Assessee Granted Relief for Late GSTR-3B Filing Under GST Act - The decision underscores the directory nature of the 60-day limitation in Section 62(2) of the GST Act, permitting tax authorities to entertain belated submissions under valid circumstances. Taxpayers should be proactive in justifying their delays to utilize this legal provision effectively.

07-02-2025 (2018) TaxCorp(GST) 49472 (HC-MADRAS)

Madras High Court Nullifies Ex Parte GST Orders for Breach of Natural Justice - In light of the Madras High Court's decision, it is imperative for the respondent-Department to reform their notice issuance protocols, ensuring that all communications reach the assessees directly and transparently. For the petitioners and similar assessees, the ruling emphasizes the importance of diligent attendance to notices even when they are posted on electronic portals, alongside establishing robust mechanisms to confirm receipt of communications from tax authorities. This decision, therefore, not only rectifies the immediate grievance faced by the petitioner but also serves as a precedent emphasizing the …

05-02-2025 (2018) TaxCorp(GST) 49471 (HC-CALCUTTA)

Legal Crux of the Calcutta High Court Ruling: Appeal Reinstated Despite Delay Due to Portal Error - In light of the Court’s ruling, it is imperative for assessees to maintain meticulous records when submitting legal forms and to provide appropriate explanations for any delays, even in digital submissions. This decision reinforces the need for clarity and precision in compliance documents, and underscores the judiciary's willingness to consider the substantive issues behind procedural errors, particularly for small businesses demonstrating bona fides. Moving forward, assessees should adopt a proactive approach to compliance by ensuring that all necessary fields in applications are accurately …

05-02-2025 (2018) TaxCorp(GST) 49470 (HC-MADRAS)

Legal Appeals Set for Close Scrutiny: Madras High Court Emphasizes Adherence to Statutory Remedies under GST Act - In light of the Madras High Court's ruling, it is imperative for litigants seeking redress under the GST Act to prioritize the utilization of prescribed statutory remedies. Such adherence not only aligns with judicial expectations but also expedites the resolution process. Parties must ensure strict compliance with procedural timelines, particularly the one-month window for appeal submissions, as failure to follow these guidelines could significantly undermine their position in potential future litigation.

20-12-2024 (2018) TaxCorp(GST) 49469 (HC-MADRAS)

Court Upholds GST Registration Reinstatement for Petitioner Based on Precedent - The decision of the Madras High Court to favor the petitioner's request for GSTIN reinstatement underlines the importance of judicial consistency and the application of established precedents. It encourages taxpayers facing similar challenges to review their eligibility for reinstatement based on compliance with prescribed norms and conditions derived from previous rulings. For actionable outcomes, it is recommended that assessees maintain detailed documentation and communication with tax authorities to substantiate their compliance with GST regulations.

16-12-2024 (2018) TaxCorp(GST) 49468 (HC-CALCUTTA)

Restoration of GST Registration in Calcutta High Court: Non-filing of Returns as Inadequate Ground for Cancellation - The judgment exemplifies the necessity for a balanced approach in tax enforcement, where administrative actions like cancellation are tempered with opportunities for compliance. For assessees in similar predicaments, it establishes a critical precedent that non-filing of returns alone may not suffice as an exclusive basis for the extreme measure of registration cancellation. Taxpayers should ensure they remain compliant with their filing requirements, recognizing that favorable legal recourse might be available in instances of registration disputes and non-compliance ramifica…

07-03-2025 (2018) TaxCorp(GST) 49467 (HC-GAUHATI)

Section 16(4) of the Central Goods and Services Tax Act, 2017 - High Court Rules Against Time Limit Extension for Tax Orders: Validity of CGST Act Section 16(4) in Focus - The Gauhati High Court's decision underscores the paramount importance of due process in tax proceedings under the CGST Act. It calls for the necessity of adhering to procedural justice, thereby reaffirming that assessments under the Act should not be hampered by arbitrary time constraints that do not meet legal scrutiny. To comply with this ruling, taxpayers must ensure they fully engage in the proceedings, presenting their cases effectively while remaining mindful of the timelines established by the Court.

07-03-2025 (2018) TaxCorp(GST) 49466 (HC-ALLAHABAD)

Section 129(3) of the Central Goods and Services Tax Act, 2017 - Typographical Error in E-Way Bill Does Not Warrant Penalty Under GST Act - In adherence to the legal principles established in the present decision, it is actionable for assessees to ensure that any inadvertent typographical errors in important documents such as e-way bills are rectified promptly. The authorities must recognize that proper documentation, even in the face of typographical disparities, can mitigate penalties under the CGST Act, thereby advocating for efficiency in the release of goods without undue hardship to the assessees.

13-02-2025 (2025) TaxCorp(GST) 49465 (HC-MADRAS)

Section 107 of Central Goods and Services Tax Act, 2017 - Legal Crux in High Court of Madras Decision: Assessment Order Challenged for 2018-19 Due to Lack of Natural Justice, Issuance of Writ Petition Rejected in Favor of Alternate Remedy - This decision by the High Court of Madras reinforces the significance of adhering to procedural norms set within the realm of tax assessments. It establishes a precedent that parties cannot bypass the established legal remedies offered under the GST framework, particularly through Section 107. Therefore, it is imperative for assessees facing assessment disputes to actively engage with appellate mechanisms provided by legislation, ensuring that they preserve…

06-02-2025 (2025) TaxCorp(GST) 49464 (HC-DELHI)

Sections 29, 22 of Central Goods and Services Tax Act, 2017 - High Court of Delhi Upholds Retroactive Cancellation of Registration, Permitting Fresh Applications - This case underscores the need for continuous compliance from businesses under the GST regime. The Delhi High Court's decision reinforces a critical message: mere cancellation of registration does not extinguish the right to seek a fresh registration, but entities must follow the procedural route diligently. Assessees must be well-versed with the repercussions of registration cancellations, and remain proactive in ensuring compliance to avoid complications that could hinder their operational viability.

Dated

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