Category: GST
High Court grants bail to accused of GST evasion of Rs. 120 crores as they were in custody for six months but no prosecution witness were examined. In a recent case, the Hon’ble Punjab & Haryana High Court granted bail to the accused of GST evasion of Rs. …
CBI arrests Superintendent and Inspector of CGST for demanding bribe for GST registration The Central Bureau of Investigation (CBI) has arrested Superintendent and Inspector of the Central Goods and Services Tax (CGST), Santacruz Division, Mumbai for demanding and accepting a bribe of ₹25,000/- from the complainant. As per …
GSTN clarifies on changes in GST return filing from October 1, 2025 regarding IMS, generation of GSTR-2B & Credit Note Handling. It has come to notice that some posts are circulating incorrect information regarding changes in GST return filing from October 1, 2025. We would like to clarify …
Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025 Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025, has been promulgated by the President on 7th October, 2025. The Ordinance amends the Manipur Goods and Services Tax Act, 2017. The provisions of the Central Goods and Services Tax …
On omission/repeal of Rules 89(4B) and 96(10) of the CGST Rules, all pending proceedings were not preserved and will stand lapsed. In a recent judgment, Bombay High Court held that following the omission/repeal of Rules 89(4B) and 96(10) of the CGST Rules. in the absence of any saving …
No CA certificate required for reversal of ITC on discount given after the supply has been effected Section 15 of CGST Act 2017 deals with value of Taxable Supply. Sub section (3) states that the value of the supply shall not include any discount which is given after …
Assessing Officer to give list of judgments he wish to rely in taking an adverse view against the assessee. In a recent judgment, the Hon’ble Rajasthan High Court remanded the case and directed that if Assessing Officer is going to rely on any judicial pronouncement of any Court …
A mere error in exercise of jurisdiction would not vitiate the legality and validity of the proceedings and the said order was valid unless set aside In a recent judgment, Hon’ble Orrisa High Court has declined to invoke extraordinary jurisdiction against the revision order passed under State Sales …
Writ petitions not to be entertained in cases of alleged fraudulent availment of ITC – Supreme Court dismissed SLP of the company In a recent case, the Hon’ble Supreme Court dismissed Special Leave Petition (SLP) of the company alleged of fraudulent availment of ITC against the judgment of …
For communications made using public option in CBIC’s eOffice application, the verifiable eOffice ‘Issue number’ shall be deemed to be the Document Identification Number CBEC clarifies requirement of Document Identification Number (DIN) in Communication to taxpayers CBEC Circular No. 122/41/2019- GST dated 05th November 2019 and Circular No. …
