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(2025) TaxCorp(IDT) 11557 (HC-BOMBAY)
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12 Sep 2025
(2025) TaxCorp(IDT) 11557 (HC-BOMBAY)
HC-BOMBAY
Parties: MAP Overseas Vs Union of India & Ors
HC : Bombay High Court Upholds Strict Limitation Under CGST Act; Dismisses Writ Against Appellate Authority’s Refusal to Entertain Delayed Appeal
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(2025) TaxCorp(IDT) 11556 (HC-DELHI)
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12 Sep 2025
(2025) TaxCorp(IDT) 11556 (HC-DELHI)
HC-DELHI
Parties: Benito Operations And Technologies Pvt. Ltd Vs Deputy Excise And Taxation Commissioner St Gurgaon North
HC : Delhi High Court Rules Automatic Stay on Bank Account Attachment During GST Appeal Proceedings Under Section 107
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(2025) TaxCorp(IDT) 11555 (HC-DELHI)
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12 Sep 2025
(2025) TaxCorp(IDT) 11555 (HC-DELHI)
HC-DELHI
Parties: Harbhajan Singh Thukral Vs. Government of NCT Delhi Dept. of Trade and Taxes & Anr.
HC : Delhi High Court Orders Immediate GST Refund Release with Interest After Erroneous Adjustment Against Cancelled Demand; Revenue's Portal Error Criticized
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(2025) TaxCorp(IDT) 11554 (HC-BOMBAY)
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12 Sep 2025
(2025) TaxCorp(IDT) 11554 (HC-BOMBAY)
HC-BOMBAY
Parties: MRJS Lead Private Limited Vs. The Assistant Commissioner of State Tax and Ors.
HC : Bombay High Court Sets Aside MGST Adjudication Orders for Denial of Personal Hearing, Orders Fresh Adjudication with Due Process
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(2025) TaxCorp(IDT) 11553 (HC-CALCUTTA)
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12 Sep 2025
(2025) TaxCorp(IDT) 11553 (HC-CALCUTTA)
HC-CALCUTTA
Parties: Assam Supari Traders vs. UOI & Ors
HC : Calcutta High Court Upholds Detention of Arecanuts: Discrepancies in Transport Evidence and Non-Existent Consignor/Consignee Fatal to Release Plea
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Expert Opinions
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Article - Managing Inward E-Way Bill Notices under GST: A Comprehensive Guide for Assessees
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11 Sep 2025

Managing Inward E-Way Bill Notices under GST: A Comprehensive Guide for AssesseesIntroduction to Inward E-Way Bill ComplianceE-way bill compliance has...

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Query - GST Classification and Rates Applicable to Insulated and Non-Insulated Steel Bottles
GST
11 Sep 2025
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Query - Change in GST Rates on Kraft Paper and Corrugated Boxes – Post 2025 Amendments
GST
11 Sep 2025
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Query - GST Implications on Sale of Capital Equipment between Two Registered Persons
GST
11 Sep 2025
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Article - GST 2.0 and the Compensation Cess Transition: Navigating the Credit Complexity
GST
11 Sep 2025
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Article - Input Tax Credit Cannot Be Denied for Genuine Supplies If Supplier’s GST Registration Is Cancelled After Transaction: Key Takeaways from Allahabad High Court Judgment
GST
11 Sep 2025
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Article - Analysis of Supreme Court Judgment in Union of India v. VKC Footsteps India Pvt. Ltd.: Rule 89(5) and Refund of Input Tax Credit under GST
GST
11 Sep 2025
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Query - Applicability of GST on Sale of Transferable Development Rights (TDR) for Residential and Commercial Construction
GST
11 Sep 2025
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Query - Eligibility for Input Tax Credit (ITC) Refund Following Business Closure
GST
11 Sep 2025
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Article - Essential Steps for Accurate Filing of Annual GST Returns (GSTR-9 & GSTR-9C)
GST
09 Sep 2025
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Resource Center

Circulars
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
DGFT - Policy Circular No. 03/2025-26
31 Jul 2025

Clarification regarding Export of "Organic Textiles"

No. 03/2025
DGFT - Policy Circular No. 02 /2025-26
22 Jul 2025

Clarification regarding applicability of Para 2.12 of the Foreign Trade Policy, 2023

No. 02
Circular No. 20/2025-Cus.
24 Jul 2025

Correlation of Technical Characteristics, Quality and Specification of the Inputs with the Export Product under the DFIA...

No. 20/2025
Circular No. 19/2025-Customs
23 Jul 2025

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

No. 19/2025
Circular No. 18/2025-Customs
22 Jul 2025

Submission of applications under MOOWR Scheme

No. 18/2025
DGFT - Policy Circular No. 01/2025-26
15 Jul 2025

Clarification regarding Export of "Organic Textiles"

No. 01/2025
Circular No. 17/2025-Customs
19 Jun 2025

Use of ICETABs for efficient export examination and clearance

No. 17/2025
Circular No. 15/2025-Customs
25 Apr 2025

Simplification of procedures related to Air Cargo Movement & Transhipment

No. 15/2025
Circular No. 14/2025-Customs
21 Apr 2025

Amendment to guidelines issued vide Circular No. 38/2020 dated 21.08.2020.

No. 14/2025
More Circulars
Recent Cases
CT
(2025) TaxCorp(IDT) 136640 (CESTAT-KOLKATA)
M/s. Rashmi Cement Limited - Unit I, II & III, M/s. Rashmi Metaliks Limited – Unit 1 & II, Shri Sanjay Patwari, Shri Sanjib Kumar Patwari, Shri Sajjan Patwari, Shri Subhendu Biswas and Shri Salil Roy Versus Commissioner of Central Tax
20 Aug 2025

CESTAT Kolkata Quashes Clandestine Removal Allegations: No Confirmation of Duty or Penalty Without Corroborative Evidenc...

Key Takeaway

Absent linkages between seized documents and the assessee, or if evidence is based on unreliable estimations, no demand or penalty can be sustained..

CESTATSection 9Section 36
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CT
(2025) TaxCorp(IDT) 136639 (CESTAT-ALLAHABAD)
M/s Ravi Organics Ltd. Versus Commissioner of Central Excise & CGST, Meerut
13 Aug 2025

CESTAT Allahabad Upholds Direct Recovery of Interest and Penalty on Admitted Excise Duty—No Separate Notice Required und...

Key Takeaway

The legal framework and judicial precedents leave no room for contest on this front..

CESTATSection 11
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CT
(2025) TaxCorp(IDT) 136638 (CESTAT-ALLAHABAD)
M/s LG Electronics India Pvt. Ltd Versus Commissioner of Central Excise, Noida-II
18 Jul 2025

CESTAT Allahabad Holds CENVAT Credit on Services at Brand Shop Allowable as Part of Assessable Value; Extended Limitatio...

Key Takeaway

For the quantum of reversal for common input services used in trading and taxable activities, only the period not already reversed by the appellant remains in question, and the extended period of limitation and penalties were not justified due to lack of specific allegations or evidence..

CESTATService
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CT
(2025) TaxCorp(IDT) 136637 (CESTAT-NEW DELHI)
M/s RAJSHREE GLOBAL PVT LTD Versus COMMISSIONER (APPEALS), CGST- JAIPUR
07 Aug 2025

CESTAT Delhi Rules Interest Paid on Deferred Customs Duty Under EPCG Non-Refundable Under Section 142 of CGST Act, 2017...

Key Takeaway

Since interest paid on delayed duty is not eligible for CENVAT credit or refund under the Central Excise Act, 1944, or the CENVAT Credit Rules, 2004, the appellant’s claim for refund of the interest component was rightly rejected..

CESTATCGSTRefund
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(2025) TaxCorp(IDT) 136636 (SC)
Commissioner Of Central Excise, Bangalore – II Versus M/s. Saravana Alloys Steel Pvt. Ltd. Etc.
06 Aug 2025

Supreme Court Restores High Court Appeals on Clandestine Removal of Goods: Clarifies Maintainability under Section 35-G...

Key Takeaway

The Supreme Court has thus ensured that the merits of such cases are judicially examined, rather than being rejected at the threshold on technical grounds..

GoodsSection 35
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More GST Cases
Notifications
NOTIFICATION NO. 55/2025-CUSTOMS (N.T.)
12 Sep 2025

Customs (Finalisation of Provisional Assessment) Regulations, 2025

55/2025
NOTIFICATION NO. 54/2025-CUSTOMS (N.T.)
10 Sep 2025

Amendment in Notification No. 12/97-Customs (N.T.) dated the 2nd April, 1997

54/2025
SEZ - NOTIFICATION No. S.O. 4103(E)
10 Sep 2025

Amendment in Notification No. S.O. 3143(E) dated the 10th July, 2023

4103
SEZ - NOTIFICATION No. S.O. 4096 (E)
08 Sep 2025

Central Government rescind Notification Number S.O. 2178(E) dated 5th July, 2017

4096
SEZ - NOTIFICATION No. S.O. 4091(E)
08 Sep 2025

Central Government de-notifies an area of 8.717 hectares thereby making the resultant notified area as 21.693 hectares a...

4091
SEZ - NOTIFICATION No. S.O. 4090 (E)
08 Sep 2025

Central Government rescind Notification No. S.O. 2936(E) dated 17th November, 2009

4090
NOTIFICATION NO. 53/2025-CUSTOMS (N.T.)
08 Sep 2025

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

53/2025
FTP - Notification No. 29/2025-26
08 Sep 2025

Amendment in Export Policy of Animal By-Products

No. 29/2025
NOTIFICATION NO. 52/2025-CUSTOMS (N.T.)
29 Aug 2025

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

52/2025
FTP - Notification No. 28/2025-26
28 Aug 2025

Amendment in Para 2.03(A) (i) (g) of the Foreign Trade Policy, 2023 laying down enabling provisions for import of inputs...

No. 28/2025
More Notifications