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Search results for: CGST

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 […]

CBIC Issues Office Memorandum on Tax Jurisdiction Reform

CBIC Seeks CGST Zone Proposals for Tax Reorganization by Mar 31, 2025

Office Memorandum vide F.No. CBIC-20010/5/2025-GST/258, dated March 12, 2025, has been issued by the CBIC for the reorganisation of the territorial jurisdiction of Central Tax Commissionerates under CBIC in all Central Tax Zones. Several representations have been obtained from distinct zones for additional reorganization for administrative reasons. A comprehensive assessment will be performed for all […]

Gauhati HC's Order in Case of M/S High Tech Ecogreen Contractors LLP V/S Joint Director, DGGI

Gauhati High Court Upholds Validity of CGST Rule 36(4) on GST ITC Claims

The Gauhati High Court has kept the constitutional validity of CGST Rule 36(4). The provision specifies documentary needs and conditions for a registered person claiming input tax credit (ITC). It was noted by the division bench of Chief Justice Vijay Bishnoi and Justice N. Unni Krishnan Nair that the provision was legislated based on 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 […]

UCO Bank Faces ₹1,473.48 Crore GST Penalty and Equal Interest

CGST Mumbai Issues ₹2,946 Crore GST Demand Notice to UCO Bank

A ₹1,473.48 crore Goods and Services Tax (GST) demand has been imposed on UCO Bank, along with an equal amount in penalties and related interest, by the Additional Commissioner of CGST, Mumbai South Commissionerate. The order, dated February 6, 2025, was disclosed in the bank’s latest regulatory filing. The tax demand as per the filing […]

Resolving GST SCN Conflicts: Avoiding Dual Jurisdiction

How to Respond to a GST Notice for Dual Jurisdiction (SGST & CGST)

In 2017, the Goods and Services Tax (GST) was introduced in India. The objective was to consolidate indirect taxes under a structure shared by the Central and State Governments. However, issues often arise when both central and state authorities attempt to levy taxes on the same case, leading to dual jurisdiction conflicts. Proceedings were restricted […]

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 […]

GST Notification No. 07/2025 (Central Tax)

CBIC Introduces Rule 16A in CGST Rules 2017, Enabling Temporary TIN for Non-Registered GST Taxpayers

Through GST Notification No. 07/2025 – Central Tax, dated January 23, 2025, The Ministry of Finance, has announced the changes to the Central Goods and Services Tax (CGST) Rules, 2017. The introduction of Rule 16A is among the prominent updates that ease the issuance of a Temporary Identification Number (TIN) to persons who do not […]

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 […]

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