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(2025) TaxCorp(IDT) 11328 (CESTAT-BANGALORE)
Landmark
21 Jul 2025
(2025) TaxCorp(IDT) 11328 (CESTAT-BANGALORE)
CESTAT-BANGALORE
Parties: Mahindra Reva Electric Vehicles Pvt. Ltd. vs. The Commissioner of Service Tax
CESTAT : Service Tax Demand Set Aside by CESTAT: Manufacturer’s In-House Service Station Not Liable under ‘Authorized Service Station’ Category; Reverse Charge on Import of Service...
(2025) TaxCorp(IDT) 11327 (HC-KARNATAKA)
Landmark
22 Jul 2025
(2025) TaxCorp(IDT) 11327 (HC-KARNATAKA)
HC-KARNATAKA
Parties: Alstom Transport India Ltd. vs. Commissioner of Commercial Taxes & Ors.
HC : Karnataka High Court Quashes IGST Demand on Expatriate Secondment: Deeming Fiction and Employer-Employee Relationship Prevail
(2025) TaxCorp(IDT) 11326 (SC)
Landmark
22 Jul 2025
(2025) TaxCorp(IDT) 11326 (SC)
SC
Parties: UOI & Ors. vs. Tirth Agro Technology Pvt. Ltd. & Ors.
SC : Supreme Court Upholds Retrospective Application of Amended Rule 89(5) for Inverted Duty Refunds: Revenue’s SLP Dismissed
(2025) TaxCorp(IDT) 11325 (HC-BOMBAY)
Landmark
22 Jul 2025
(2025) TaxCorp(IDT) 11325 (HC-BOMBAY)
HC-BOMBAY
Parties: Vilas Prabhakar Lad Versus UIDAI & Ors
HC : Bombay High Court Orders Removal of Fraudulently Linked Aadhar and PAN from GST Portal; Rebukes Multiple Authorities for Grave Inaction in Identity Misuse Case

Resource Center


Circulars
CORRIGENDUM No. G.S.R. 389(E)
18 Jun 2025

Corrigendum - Notification No. G.S.R.256 (E) dated 24th April 2025

389
NOTIFICATION No. G.S.R. 256(E)
24 Apr 2025

Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

256
NOTIFICATION NO. 11/2025–CENTRAL TAX
27 Mar 2025

Central Goods and Services Tax (Second Amendment) Rules, 2025

11/2025
NOTIFICATION NO. 10/2025 – CENTRAL TAX
13 Mar 2025

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

10/2025
NOTIFICATION NO. 09/2025–CENTRAL TAX
11 Feb 2025

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

09/2025
Recent GST Cases
H
(2025) TaxCorp(GST) 58150 (HC-CALCUTTA)
Ralco Synergy (P.) Ltd. v. State of West Bengal
07 Jul 2025

Sections 107, 73 of Central Goods and Services Tax Act, 2017 - Calcutta High Court Permits Delayed GST Appeal Amid Tribu...

Key Takeaway

Assessees in similar situations should ensure that, even if filing delayed appeals, they provide some explanation for the delay and demonstrate willingness to comply with financial preconditions imposed by the Court..

H
(2025) TaxCorp(GST) 58149 (HC-GAUHATI)
Niranjan Saha v. Union of India
03 Oct 2024

Sections 16, 39 of Central Goods and Services Tax Act, 2017 - Gauhati High Court Sets Aside ITC Denial for Returns Filed...

Key Takeaway

Taxpayers facing similar proceedings should proactively rely on the retrospective benefit conferred by the 2024 amendment..

H
(2025) TaxCorp(GST) 58148 (HC-RAJASTHAN)
Malhotra Agro Industries v. Deputy Commissioner, State Goods and Service Tax
30 May 2025

Section 107 of Central Goods and Services Tax Act, 2017 - Rajasthan High Court Upholds Strict Limitation in GST Appeals:...

Key Takeaway

Taxpayers are thus legally bound by the strict timelines for filing GST appeals..

H
(2025) TaxCorp(GST) 58147 (HC-CALCUTTA)
NANDA KISHOR SAHA @ NAND KISHORE SAHA VERSUS THE UNION OF INDIA & ORS.
16 Jul 2025

Calcutta High Court Sets Aside GST Order for Non-Consideration of Belated Response Filed Before Adjudication - The Calcu...

Key Takeaway

Assessees should ensure timely submission of replies, but authorities should not mechanically reject late submissions if received prior to adjudication..

H
(2025) TaxCorp(GST) 58146 (HC-DELHI)
DEEPAK SALES CORPORATION & ANR. VERSUS ADDITIONAL COMMISSIONER GST DELHI NORTH & ANR.
15 Jul 2025

Delhi High Court Quashes ITC Demand Orders Owing to Non-Service of Show Cause Notice and Denial of Personal Hearing - On...

Key Takeaway

The actionable takeaway is that assessees should challenge any order-in-original where they have not been served an SCN or were denied a personal hearing, as such orders are liable to be set aside..

Notifications
CORRIGENDUM No. G.S.R. 389(E)
18 Jun 2025

Corrigendum - Notification No. G.S.R.256 (E) dated 24th April 2025

389
NOTIFICATION No. G.S.R. 256(E)
24 Apr 2025

Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

256
NOTIFICATION NO. 11/2025–CENTRAL TAX
27 Mar 2025

Central Goods and Services Tax (Second Amendment) Rules, 2025

11/2025
NOTIFICATION NO. 10/2025 – CENTRAL TAX
13 Mar 2025

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

10/2025
NOTIFICATION NO. 09/2025–CENTRAL TAX
11 Feb 2025

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

09/2025