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(2025) TaxCorp(IDT) 11093 (HC-HP)
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12 May 2025
(2025) TaxCorp(IDT) 11093 (HC-HP)
HC-HP
Parties: Himalaya Wellness Company Vs Union of India & Ors.
HC : Himachal Pradesh High Court Dismisses Writ Against GST Show Cause Notice on ITC Recovery, Emphasizes Exhaustion of Statutory Remedies
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(2025) TaxCorp(IDT) 11092 (SC)
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12 May 2025
(2025) TaxCorp(IDT) 11092 (SC)
SC
Parties: Commissioner Of Central Tax And Gst Delhi North & Ors Vs Raghav Agarwal
SC : Supreme Court Upholds Delhi HC Ruling: Excessive Blocking of Electronic Credit Ledger ITC Under Rule 86A Unsustainable; Limits Revenue’s Power
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(2025) TaxCorp(IDT) 11091 (HC-GUJARAT)
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10 May 2025
(2025) TaxCorp(IDT) 11091 (HC-GUJARAT)
HC-GUJARAT
Parties: Sopariwala Export Private Limited vs Joint Commissioner, CGST & Central Excise
HC : Gujarat High Court Stays Recovery of Compensation Cess at 160% on Tobacco Exports to Merchant Exporters; Calls for GST Council Review to Align Cess Exemptions
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(2025) TaxCorp(IDT) 11090 (HC-CHHATTISGARH)
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27 May 2025
(2025) TaxCorp(IDT) 11090 (HC-CHHATTISGARH)
HC-CHHATTISGARH
Parties: Mayasheel Retail India Limited vs The State of Chhattisgarh & Others
HC : Chhattisgarh High Court Refuses Writ Against Demand Order for GST Non-Compliance; Directs Assessee to Exhaust Statutory Remedies
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(2025) TaxCorp(IDT) 11089 (HC-MADRAS)
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26 May 2025
(2025) TaxCorp(IDT) 11089 (HC-MADRAS)
HC-MADRAS
Parties: L & T Geostructure LLP Vs Union of India an Ors
HC : Madras High Court Upholds Temporary Restrictions on ITC Availment under Rule 36(4) of CGST Rules; Challenge to Constitutionality Dismissed
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Expert Opinions
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Query - Compliance Issue with E-Invoicing Under GST
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30 May 2025

Compliance Issue with E-Invoicing Under GSTQuery:Dear Sir, my business recorded a turnover of Rs. 12 crore in the fiscal year 2017-18. However, we...

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Query - Guidance on Restoring an Appeal After Withdrawal in GST
GST
30 May 2025
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Query - GST Implications for a Business Supplying Through E-Commerce Platforms
GST
30 May 2025
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Article - Veterinary Healthcare Services: GST Insights
GST
30 May 2025
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Article - Jharkhand High Court Rules on Authority under GST Sec 61 in Valuation Cases
GST
30 May 2025
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Article - Addressing Procedural Issues in GST Recovery for Unfiled Returns
GST
30 May 2025
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Query - Interest and Penalty Provisions for Discrepancies in GST Returns and Excess ITC Claims
GST
30 May 2025
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SCN - Reply to Show Cause Notice — Alleged Wrongful Claim of Input Tax Credit under Incorrect GST Head
GST
30 May 2025
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Article - Gujarat High Court Directs GST Council to Reconsider Compensation Cess Exemption for Export Supplies
GST
30 May 2025
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Article - Comprehensive Guide to Goods and Services Tax (GST) and Input Tax Credit (ITC) Framework
GST
30 May 2025
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Circulars
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Resource Center

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

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

No. 190354/2
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Recent GST Cases
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(2025) TaxCorp(GST) 52751 (HC-MADRAS)
M/S. L & T GEOSTRUCTURE LLP, REPRESENTED BY ITS CHIEF FINANCIAL OFFICER MR. S. VAIDYANATHAN VERSUS THE UNION OF INDIA, THE GOVERNMENT OF TAMIL NADU,
09 May 2025

Madras High Court Upholds Validity of Rule 36(4) GST ITC Restrictions: Temporary Credit Limits Not Unconstitutional - Th...

Key Takeaway

The petition challenging the vires of Rule 36(4) was accordingly dismissed..

ITC
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(2018) TaxCorp(GST) 52750 (HC-DELHI)
M/S. JVG TECHNOLOGY PRIVATE LIMITED VERSUS COMMISSIONER CGST, DELHI WEST AND ANR.
23 May 2025

Delhi High Court Orders Immediate GST Refund Release to JVG Technology Private Limited Despite Departmental Objections -...

Key Takeaway

Assessees should ensure that if the Department delays refund disbursal without any appeal or review, they can approach the High Court for immediate relief and statutory interest..

CGSTRefundSection 54
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(2025) TaxCorp(GST) 52749 (HC-ALLAHABAD)
M/S JANTA MACHINE TOOLS VERSUS STATE OF U.P. AND 2 OTHERS
22 May 2025

Allahabad High Court Quashes GST Confiscation Proceedings Under Section 130 for Excess Stock Found During Survey; Direct...

Key Takeaway

Assessees facing similar allegations should ensure that proceedings are conducted under the correct statutory provision and challenge any premature or unjustified application of confiscation proceedings under Section 130..

Section 130Section 73
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(2025) TaxCorp(GST) 52748 (HC-DELHI)
M/S. AUSHTA ENTERPRISES VERSUS UNION OF INDIA & ORS.
21 May 2025

Delhi High Court Upholds GST Proceedings: Principles of Natural Justice Found Satisfied Despite Non-Service Allegations...

Key Takeaway

The petitioner was expressly given liberty to avail themselves of the appellate remedy under Section 107 of the CGST Act, 2017..

CGSTServiceSection 107
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(2025) TaxCorp(GST) 52747 (HC-RAJASTHAN)
Marudhar Food Products v. Assistant Commissioner, Central Goods and Services Tax Division-F
20 Jan 2025

Section 9 of Central Goods and Services Tax Act, 2017 - Rajasthan High Court Declines Writ on GST Levy for Unfried Snack...

Key Takeaway

The decision was thus rendered in favour of the revenue, upholding the impugned order..

ExemptionServiceGoods
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More GST Cases
Notifications
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
NOTIFICATION No. 08/2025 – CENTRAL TAX
23 Jan 2025

Central Tax Notification for waiver of the late fee

No. 08/2025
More Notifications