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Maharashtra Cabinet Approves Draft GST Amendment Bill, 2025

Maharashtra Moves to Sync State GST Law with CGST Act Amendments

The draft of the Maharashtra Goods and Services Tax (Amendment) Bill, 2025, has been approved by the Maharashtra Cabinet and will be tabled in the upcoming session of the state legislature. To draw the GST of the state in line with recent changes made by the Central Government to the Central Goods and Services Tax […]

Allahabad HC's Order in the Case of M/S U.S Metal Products vs. State Of U P And 2 Others

Allahabad HC: Minor GST Invoice or E-Way Bill Errors Can’t Trigger Action U/S 129 of CGST Act

The Allahabad High Court has made a significant ruling regarding minor clerical errors in documentation related to the Goods and Services Tax (GST). The court determined that discrepancies such as a one or two-digit mismatch in GST invoices or on the GST e-way bill should not serve as grounds for initiating legal proceedings under Section […]

Allahabad HC's Order In Case of M/s Reliable Trading Company vs. Joint Director DGGI Zonal Unit

Allahabad HC: Fraudulent GST ITC Claims Without Actual Supply Covered U/S 74 of CGST Act

Claiming input tax credit under the Goods and Services Tax without the actual supply of goods or services from a non-existent firm falls within the ambit of Section 74 of the Central Goods and Services Tax Act, 2017, the Allahabad High Court has ruled. A writ petition was dismissed by the court contesting the Show […]

Maharashtra GST AAR's Order for M/s Amardeep Udyog

Maharashtra AAR: Geometry Compass Supply as Mixed Supply Taxable at 18% GST Under CGST Act

The Maharashtra Authority for Advance Ruling (AAR) determined that the supply of a Geometry Compass qualifies as a mixed supply under section 2(74) of the CGST Act, 2017. As a result, it is subject to an 18% GST, rather than being classified as a composite supply. The petitioner, Amardeep Udyog, is a partnership business that […]

Madras HC's Order In Case of Ms Shanker Impexx vs. The Assistant Commissioner

Madras HC: Late GSTR-3B Filing Not Grounds to Deny GST ITC Post CGST Act Amendment

The High Court of Madras quashed the refusal of the GST Input Tax Credit (ITC) for late filing of GSTR-3B, mentioning the retrospective revision to the Central Goods and Services Tax(CGST) Act,2017. The applicant, Shanker Impexx, had contested the order passed by the first respondent dated 19.04.2023. The counsel of the petitioner said that the […]

SC's Order In Case of M/S HCC-SEW-MEIL-AAG JV vs. Assistant Commissioner of State Tax

Supreme Court to Rule on Extension of GST SCN Adjudication Timeline Under CGST Act

The Apex court is to decide whether the time limit for adjudicating the show cause notice and passing an order could be extended via the issuance of the notifications u/s 168-A of the CGST Act. The same provisions provide the authority to the government to issue the notification for extending the time limit specified under […]

Bombay HC's Order in the Case of Shantanu Sanjay Hundekari vs. Union of India

SC: Company Employees Not Liable for GST Penalty Under CGST Act Sections 122(1-A) and 137

The Apex Court of India ruled that the employees of Maersk Line India cannot be held liable for Goods and Services Tax (GST) penalties under Section 122(1-A) and Section 137 of the Central Goods and Services Tax Act, 2017 (CGST Act). The Apex Court of India furnished a decision in a Special Leave Petition furnished […]

Delhi HC's Order In the Case of Kamal Envirotech Pvt. Ltd vs. Commissioner of GST

Delhi High Court: Section 129 CGST Act Cannot Penalize Minor GST E-Way Bill Errors

It was carried by the Delhi High Court that Section 129 of the Central Goods & Services Tax Act, 2017 which relates to the detention, seizure, and release of goods while in transit cannot be invoked for assessing penalties for minor breaches, like incomplete e-way bill. A division bench of Justices Yashwant Varma and Harish […]

An Easy Explanation of Section 61 of the CGST Act, 2017

Scrutiny of GST Returns Under Section 61 of the CGST Act

The Central Goods and Services Tax (CGST) Act, 2017, is a foundation of the Goods and Services Tax (GST) framework of India which ensures tax administration and compliance. Section 61 among distinct provisions plays a significant role in keeping the precision and clarity of tax filings. The same blog furnishes information about section 61, along […]

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