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(2025) TaxCorp(IDT) 11704 (HC-DELHI)
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Landmark
24 Oct 2025
(2025) TaxCorp(IDT) 11704 (HC-DELHI)
HC-DELHI
Parties: Future Consumer Limited vs. UOI & Ors.
HC : Delhi High Court Upholds Validity of Unsigned GST Order Accompanied by DRC-07; Permits Assessee to Appeal Against Rectification under Section 161
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(2025) TaxCorp(IDT) 11703 (AAR)
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24 Oct 2025
(2025) TaxCorp(IDT) 11703 (AAR)
AAR
Parties: In the matter of Stellar Cold Chain Inc
AAR : Uttarakhand AAR Declines Reconsideration of GST Exemption for Storage of Frozen Peas, Upholds Prior Ruling on Processed Agricultural Produce
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(2025) TaxCorp(IDT) 11702 (AAR)
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24 Oct 2025
(2025) TaxCorp(IDT) 11702 (AAR)
AAR
Parties: In the matter of Gupta Feed Products Pvt Ltd
AAR : Legal Exemption Clarified: West Bengal AAR Holds Cottonseed De-oiled Cake Exempt from GST for All Uses; No ITC Entitlement
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(2025) TaxCorp(IDT) 11701 (AAR)
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24 Oct 2025
(2025) TaxCorp(IDT) 11701 (AAR)
AAR
Parties: In the matter of SRIPSK Developers LLP
AAR : Service Apartments in ‘Palladina’ Project Deemed Commercial by West Bengal AAR Despite WBRERA’s Residential Tag
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(2025) TaxCorp(IDT) 11700 (HC-MADRAS)
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23 Oct 2025
(2025) TaxCorp(IDT) 11700 (HC-MADRAS)
HC-MADRAS
Parties: National Association of Container Freight Stations vs The Joint Commissioner of Customs (CH-IV)
HC : Madras High Court Quashes Customs Public Notice Restricting GST Levy by CFSs on Auctioned Uncleared Cargo, Finds Notice Ultra Vires Customs and GST Laws
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Expert Opinions
Featured
Article - The New MSME-1 (V3) Regime: Essential Compliance Insights and Triggers
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07 Nov 2025

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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Query - Appropriate HSN Code and GST Rate for Bottling Job Work of Packaged Drinking Water (Effective September 2025)
GST
07 Nov 2025
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Query - Documents Required for Amendment of Trade Name for Sole Proprietorship under GST
GST
07 Nov 2025
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Query - Authority of Appellate Officers in Issuing Personal Hearing Notices under GST Law
GST
07 Nov 2025
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Article - Limitation Period under Section 54 of CGST Act Inapplicable to Refund of GST Paid on Exempt Services: Andhra Pradesh High Court’s Perspective
GST
05 Nov 2025
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Article - Document Identification Number (DIN) in CGST and Income Tax: A New Frontline of Legal Dispute
GST
05 Nov 2025
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Article - Comprehensive Overview of New GST Registration Rule 14A: Fast-Track 3-Day Approval
GST
05 Nov 2025
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Article - Understanding GST Registration Requirements: A Comprehensive Guide
GST
05 Nov 2025
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Article - Delhi High Court Clarifies Scope of Appellate Authority’s Powers under Section 107(11) of CGST Act
GST
05 Nov 2025
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Article - Strict Preconditions for Invoking Section 74 GST: Allahabad High Court Interpretation
GST
05 Nov 2025
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Resource Center

Circulars
Circular No. 27/2025-Customs
31 Oct 2025

Continuation of online application facility under MOOWR Scheme - hosted on Invest India portal

No. 27/2025
Circular No. 26/2025 -Customs
31 Oct 2025

Guidelines regarding Revision of Entries Post Clearance under section 18A of the Customs Act, 1962

No. 26/2025
DGFT - Policy Circular No. 06/2025-26
27 Oct 2025

Clarification regarding applicability of restriction on Silver Jewellery imposed vide Notification No. 34/2025-26 dated...

No. 06/2025
Circular No. 25/2025-Customs
08 Oct 2025

Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR)

No. 25/2025
Circular No 24/2025-Customs
07 Oct 2025

Auto-approval of Incentive Bank Account and IFSC Code Registration requests across all customs locations

24/2025
Circular No. 23/2025 -Customs
23 Sep 2025

Communication to taxpayers through eOffice - requirement of document Identification Number (DIN)

No. 23/2025
DGFT - Policy Circular No. 05/2025
22 Sep 2025

Clarification Regarding Ineligibility of Spices for Import under Duty-Free Import Authorisation (DFIA)

No. 05/2025
Circular No. 21/2025-Customs
12 Sep 2025

Strengthening Trade Facilitation through Institutionalised Consultation Mechanisms

No. 21/2025
Circular No 22/2025 -Customs
12 Sep 2025

Implementation of Customs (Provisional Assessment) Regulations, 2025

22/2025
DGFT - Policy Circular No. 04/2025-26
03 Sep 2025

Clarification regarding applicability of Minimum Import Price (MIP) on Virgin Multi- layer Paper Board (VPB) imposed vid...

No. 04/2025
More Circulars
Recent Cases
CT
(2025) TaxCorp(IDT) 136887 (CESTAT-NEW DELHI)
M/s Silver Rose Overseas Pvt. Ltd., Shri Manoj Bajaj and Shri Manish Bajaj Versus Commissioner, CGST, Division, Delhi West Commissionerate
04 Nov 2025

CESTAT Delhi Rules Against Double Penalty and Confiscation Under Central Excise: Once Penalty Paid Under Section 11AC, A...

Key Takeaway

This judgment reinforces the need for authorities to exercise statutory discretion and avoid duplicative penal action..

CESTATGoodsSection 11
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CT
(2025) TaxCorp(IDT) 136886 (CESTAT-CHANDIGARH)
M/s Jain Metal Works Versus Commissioner of Central Excise and Service Tax, Chandigarh-II
03 Nov 2025

Finalized Refund Under Exemption Notification Not Recoverable Via Section 11A: CESTAT Chandigarh Clarifies in FOR Sales...

Key Takeaway

No extended period of limitation can be invoked in the absence of suppression or fraud..

CESTATRefundExemption
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(2025) TaxCorp(IDT) 136885 (SC)
Ashirwad Foundries Private Limited Versus Commissioner of CGST And Central Excise.
03 Nov 2025

Supreme Court Upholds High Court’s Reliance on Unretracted Third-Party Statements in Cenvat Credit Clandestine Removal C...

Key Takeaway

Assessees should be aware that statements made during investigation, unless retracted at the earliest, can serve as substantive evidence against them..

Section 108Section 9
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CT
(2025) TaxCorp(IDT) 136884 (CESTAT-AHMEDABAD)
Kandla Earth Movers Versus C.C.E & Customs (Adjudication) -Rajkot
03 Nov 2025

Extended Limitation Period and Penalty Unjustified for CENVAT Credit on Capital Goods Used in Site Formation Services Pr...

Key Takeaway

Only demands falling within the ordinary period of limitation may be sustained, with interest applicable as per law..

CESTATServiceGoods
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CT
(2025) TaxCorp(IDT) 136883 (CESTAT-NEW DELHI)
M/s Texcomash Export & Sh. N.K. Rajgarhia Versus Commissioner of Customs, New Delhi
03 Nov 2025

CESTAT Delhi Rules in Favour of Exporter: Drawback Entitlement Upheld for Apparel Shipments Not Received in Russia but E...

Key Takeaway

The Tribunal ordered the return of the appropriated amount and set aside the order of confiscation, reaffirming the exporter’s rights under the law as applicable at the time of export..

CESTATReturnGoods
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More GST Cases
Notifications
NOTIFICATION NO. 73/2025-Customs (N.T.)
04 Nov 2025

Transhipment of Cargo to Nepal under Electronic Cargo Tracking System (Amendment) Regulations, 2025

73/2025
FTP - Notification No. 47/2025-26
04 Nov 2025

Amendment in Export Policy of Red Sanders (Pterocarpus Santalinus)

No. 47/2025
CORRIGENDUM No. G.S.R. 808 (E)
31 Oct 2025

Corrigendum - Notification No. 44/2025-Customs, dated the 24th October, 2025

808
CORRIGENDUM No. G.S.R. 807(E)
31 Oct 2025

Corrigendum - Notification No. 45/2025-Customs, dated the 24th October, 2025

807
CORRIGENDUM-2 No. G.S.R. 806(E)
31 Oct 2025

Corrigendum - Notification No. 37/2025-Customs, dated the 17th September, 2025

2
Notification No. 72/2025-CUSTOMS (N.T.)
31 Oct 2025

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

No. 72/2025
NOTIFICATION NO. 71/2025-CUSTOMS (N.T.)
30 Oct 2025

Restriction on Revision of Availed Benefits under Instrument-Based Schemes When Alternative Reversal Procedures Are Pres...

71/2025
NOTIFICATION NO. 70/2025-CUSTOMS (N.T.)
30 Oct 2025

Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025.

70/2025
NOTIFICATION NO. 69/2025-CUSTOMS (N.T.)
30 Oct 2025

Levy of Fees (Customs Documents) Amendment Regulations, 2025

69/2025
NOTIFICATION NO. 68/2025-CUSTOMS (N.T.)
30 Oct 2025

Seeks to amend Notification No. 26/2022-Customs (N.T.), dated the 31st March, 2022

68/2025
More Notifications