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(2025) TaxCorp(IDT) 11704 (HC-DELHI)
(2025) TaxCorp(IDT) 11703 (AAR)
(2025) TaxCorp(IDT) 11702 (AAR)
(2025) TaxCorp(IDT) 11701 (AAR)
(2025) TaxCorp(IDT) 11700 (HC-MADRAS)
Expert Opinions
Article - The New MSME-1 (V3) Regime: Essential Compliance Insights and Triggers
The New MSME-1 (V3) Regime: Essential Compliance Insights and TriggersIntroduction to MSME-1 ComplianceThe Ministry of Corporate Affairs (MCA) has...
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Circulars
NOTIFICATION NO. 18/2025 – CENTRAL TAX
Central Goods and Services Tax (Fourth Amendment) Rules, 2025.
NOTIFICATION NO. 18/2025- CENTRAL TAX (RATE)
Seeks to amend notification No. 26/2018-Central Tax (Rate) dated 31.12.2018 - Exemption to central tax on supply of gold...
NOTIFICATION NO. 18/2025- INTEGRATED TAX (RATE)
Seeks to amend notification No. 27/2018-Integrated Tax(Rate) dated 31.12.2018 - Exemption to integrated tax on supply of...
NOTIFICATION NO. 18/2025- UNION TERRITORY TAX (RATE)
Seeks to amend notification No. 26/2018-Union Territory Tax(Rate) dated 31.12.2018 - Exemption from Union Territory tax...
CORRIGENDA No. G.S.R. 695 (E)
Corrigendum - Notification No. 15/2025 - Union Territory Tax (Rate), dated the 17th September, 2025,
Recent GST Cases
(2025) TaxCorp(GST) 63601 (AAR)
Section 98 of Central Goods and Services Tax Act, 2017 - AAR Andhra Pradesh Clarifies GST Rate and HSN Classification fo...
They do not fall under the category of finished bedding or furnishing articles as per SI.No.
(2025) TaxCorp(GST) 63600 (AAR)
Section 98 of Central Goods and Services Tax Act, 2017 - GST Applicable on Assignment of Leasehold Rights and Land Devel...
Businesses involved in similar transactions should ensure to discharge GST on such assignments and recoveries, and properly claim input tax credits on related expenses to remain compliant and optimize their tax liabilities..
(2025) TaxCorp(GST) 63599 (HC-AP)
Andhra Pradesh High Court Clarifies Course of Action for Detention of Goods Under CGST: Detaining Officer Must Elect Bet...
This ensures that assessees are not subjected to parallel or overlapping proceedings, which could otherwise lead to procedural unfairness..
(2025) TaxCorp(GST) 63598 (HC-ALLAHABAD)
Allahabad High Court Quashes Proceedings under Section 130 GST Act for Excess Stock Found During Survey—Directs Use of S...
The proper course of action in cases where excess or unaccounted stock is found during a survey is to initiate proceedings under Sections 73 or 74, as the case may be, depending on the presence or absence of elements such as fraud or willful misstatement..
(2025) TaxCorp(GST) 63597 (HC-ALLAHABAD)
Allahabad High Court Quashes Penalty Proceedings Under Section 74 of GST Act for ITC Claimed on Purchases from Supplier...
Tax authorities must conduct proper verification regarding the status of the supplier at the time of the transaction before initiating such proceedings..
Notifications
NOTIFICATION NO. 18/2025 – CENTRAL TAX
Central Goods and Services Tax (Fourth Amendment) Rules, 2025.
CORRIGENDA G.S.R. 676 (E)
Corrigendum - Notification No. 9/2025 - Central Tax (Rate), dated the 17th September, 2025
NOTIFICATION No. S.O. 4220(E)
Notification on GST Appellate Tribunal Appeals: Deadline Extended up to 30th June 2026 and Standard 3-Month Limit Applic...
NOTIFICATION No. S.O. 4219(E)
Notification on Cases to be Heard Exclusively by the Principal Bench of GST Applicable to Specific Classes of Cases unde...
NOTIFICATION NO. 16/2025 – CENTRAL TAX
Seeks to bring in force provision of various sections of Finance Act, 2025