Blogs

Relevant Provisions Section 39 – CGST Act, 2017 Rule 61 – CGST Rules, 2017 The Goods and Services Tax Network (GSTN) has issued a crucial advisory dated June 7, 2025, regarding a significant procedural shift in the filing of GSTR-3B returns. From July 2025 tax period onwards (i.e., returns to be filed in August 2025), […]

Relevant Provisions Section 68 – Assam GST Act, 2017  Rule 138 to Rule 138D – Assam GST Rules, 2017  The Office of the Principal Commissioner of State Tax, Assam, has issued Instruction No. 20/2025-GST dated 5th June 2025 introducing a Standard Operating Procedure (SOP) for Road Vigilance. The instruction is a crucial development aimed at

Recent Supreme Court and High Court judgments on the following issues is provided below:  Dismissal of review petition filed against Safari Retreats judgment Dismissal of SLP on issue of allowing pre-deposit from Electronic Credit Ledger Dismissal of SLP on issue of granting Pre-Decisional Hearing for blocking E.Cr.L. under Rule 86A Dismissal of SLP against judgment upholding

The Goods and Services Tax Network (“GSTN”) has introduced significant updates in the refund filing process, to simplify and streamline the refund process for taxpayers, in following categories: Export of Services with payment of tax Supplies made to SEZ Unit/SEZ Developer with payment of tax Refund by Supplier of Deemed Export Key Updates Removal of

Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2025Excise and Taxation Department of Haryana Government has notified Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2025 vide Notification No. 21/ST-1 dated 27.03.2025. This scheme presents a significant opportunity for taxpayers with outstanding tax liabilities to settle their dues with full waiver of interest and

Goa University Vs Joint Commissioner of Central Goods and Service Tax and Ors. [HC-Bom] (Judgment dated 15.04.2025) Hon’ble Bombay High Court at Goa quashed a ₹4.83 Crore GST demand imposed on Goa University, inter-alia, holding that GST is not leviable on affiliation fees. The Hon’ble court clarified that said fees lack commercial intent; that even

CGST ActSection 25 – Procedure for Registration CGST RulesRule 8 – Application for RegistrationRule 9 – Verification of the Application and ApprovalRule 25 – Physical Verification of Business Premises in Certain CasesRule 26 – Method of Authentication The CBIC, through Instruction No. 03/2025-GST dated 17th April 2025, directed that GST registration applications be processed in

1. Hon’ble Supreme Court of India granted stay on order passed by first appellate authority, resulting in petitioner to pay back the already sanctioned refund, after observing that the Goods and Services Tax Appellate Tribunal (“GSTAT”) is not yet made functional. 2. GSTAT is a second appellate forum where taxpayers are allowed to file appeal

Recently, Hon’ble Allahabad High Court in the case of M/S Eco Plus Steels Pvt. Ltd Versus State of U.P and 3 others reported as 2024 (4) TMI 291 discussed the question “whether mere presence of additional stock would result in confiscation and subsequent penalty” and held that it cannot so result because section 130 deals with point of

Recently, Hon’ble Delhi High Court in the case of Larsen and Toubaro Limited and Passavant Energy and Environment GMBH JV V/s Commissioner of Delhi Goods And Service Tax And ANR. reported as 2024 (4) TMI 160 held that proper officer committed an error in law of not appreciating detailed reply filed by petitioner to show cause notice