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Search results for: GST cess

Allahabad HC's Order in The Case of Vidyarthi Dresses vs. State Of Uttar Pradesh Through Principal Secretary (Finance) And 2 Others

Allahabad HC: Confiscation (S. 130) Inappropriate for Mere Excess Stock Found in GST Survey

The Allahabad High Court, in a ruling, held that u/s 130 of the Central Goods and Services Tax Act, 2017, the proceedings dealing with confiscation of goods cannot be invoked only because excess stock is encountered in a survey. The court held that where stock discrepancies emerge, the appropriate statutory method is Section 73 or […]

Gauhati HC's Order in The Case of Dhirghat Hardware Stores vs. The Union of India

Gauhati HC: Cancellation Process Shall Be Dropped If Dues and GST Returns Are Cleared

The Gauhati High Court, in a ruling, stated that a proper officer will regard dropping GST cancellation proceedings if the taxpayers provide all the due returns and clear the outstanding dues, along with tax, interest, and late fees. Dhirghat Hardware Stores, a proprietorship firm represented by its proprietor, Mainur Islam, has filed a writ petition […]

Chhattisgarh HC's Order in The Case of Bharat Aluminum Company Limited vs. State of Chhattisgarh

Chhattisgarh HC: No GST ITC on Compensation Cess for Power Supplied to Employee Township

The Chhattisgarh High Court has made a significant ruling concerning Bharat Aluminium Company Limited (BALCO) regarding Input Tax Credit (ITC) on Compensation Cess related to imported coal. The court dismissed BALCO’s appeal, stating that the ITC for Compensation Cess is not permissible for electricity generated and supplied to an employee township. The judgment emphasises that […]

Delhi HC's Order in The Case of M/S Sisla Laboratories Vs. The Deputy Commissioner of CGST

Delhi HC Orders GST Dept to Process ₹10.65 Lakh Refund with Interest After Lost Deficiency Memo

In June 2019, the GST refund application was originally furnished and has remained unprocessed, as the department claimed that a deficiency memo had been issued. However, it was later determined that this could not be monitored. The High Court of Delhi has instructed the Goods and Services Tax (GST) Department to process a refund amounting […]

GST Circular No. 250/07/2025

CBIC Clarifies Review and Appeal Process for GST Orders Passed by CAA

Through Circular No. 250/07/2025-GST, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a new set of regulations aimed at easing the procedures for reviewing, revising, and appealing decisions made by the Common Adjudicating Authorities (CAAs) in cases initiated by the Directorate General of GST Intelligence (DGGI). Earlier, confusion arose over who could […]

GST Updates in Refund Filing Process for Various Categories

GSTN Eases GST Refund Filing Process Across Key Categories

GSTN has announced an important update in several areas to make easy GST refund filing process easier in the following categories- Key Highlights Here are the major key highlights of the GST refund filing process in different categories:- Tax Compliance Pre-filing All pertinent GST returns (GSTR-1, GSTR-3B, etc.) are to be filed up to the […]

Karnataka GST AAAR's Order For M/s Chamundeshwari Electricity Supply Corporation Limited (CESCL)

Karnataka AAAR: No GST Levy on Additional Surcharges for Open Access Power Consumers

The Karnataka Appellate Authority for Advance Ruling (AAAR) held that no Goods and Services Tax (GST) can be imposed on additional surcharges paid by Open Access (OA) consumers to government-owned electricity suppliers. The application before the AAAR was filed via M/s Chamundeshwari Electricity Supply Corporation Limited (CESCL), a public sector company owned by the Government […]

GST Instruction No. 5/2025 by the Kerala Government

Kerala Releases GST Instruction No. 5/2025 for Centralized Refund Processing

The Kerala GST department has issued instructions regarding the functioning of the centralized refund processing unit, effective March 15, 2025. The State Tax Commissioner has provisionally formed a Centralised Refund Processing Formation (CRPF) at the Headquarters to facilitate the centralized verification and disposal of statewide refund applications. This pilot initiative, authorized by order SGST/1234/2025-PLC dated […]

Madras HC's Order in the Case of Chetna Steel Tubes Private Limited Vs GSTN

Madras HC Affirms Right to Tax Refund for Excess GST Paid During Goods Detention

The Madras High Court, in the case of Chetna Steel Tubes Private Limited v. Goods and Service Tax Network, has dismissed the petitions contesting a 2018 circular for the tax obligation u/s 129 of the CGST Act. The applicant argued that filing the tax at both the detention phase and in regular GST returns amounted to double […]

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