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The applicant has sent refund requests under section 54 of the Gujarat GST Act, 2017, for several tax periods from August 2018 to January 2019. These refund requests were made within the allowed time limit set by section 54, which was extended by notifications related to the COVID-19 pandemic. Adjudicating authority rejected the refund applications […]
The High Court of Karnataka has overturned a decision made by the Commercial Tax Department regarding Goods and Services Tax (GST). The court stated that the authority responsible for reviewing decisions cannot take action without first following the required procedures for GST assessments. A writ petition contesting a revision order issued via the Joint Commissioner […]
In November, India’s gross goods and services tax (GST) collections marked the lowest monthly mop-up since February 2024. The collection on a year-on-year basis has dropped by 0.7% as per the official data. The moderation specifies the effect of rate rationalisation with taxes on most items of consumption being dropped. In November, the net GST […]
A significant ruling by the Allahabad High Court has clarified that GST authorities do not have the power to initiate proceedings under Section 73 to levy tax on payments received post-GST if the work was actually completed during the VAT regime. The Context: In this specific case, the petitioner, who works under a work contract, […]
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 […]
The Tripura High Court has recently clarified that a penalty paid under economic pressure cannot be considered a voluntary admission of liability. The Court further emphasised that tax authorities are still required to issue a final, well-reasoned order in accordance with the Tripura State GST Act, 2017. A recent ruling has emerged from the case […]
The Allahabad High Court directed the GSTN ( Goods and Services Tax Network ) to revise the GST portal within 1 month to permit appeals even when disputed tax shows ‘Nil’ and held that a statutory right to appeal u/s 107 of the GST Act cannot be refused or blocked because of the technical glitches […]
In October, Goods and Services Tax (GST) collection surged 4.6% to Rs 1.96 lakh crore compared to Rs 1.87 lakh crore in October 2024, as per the data of the government. The net tax collections of the government, post deducting refunds, have arrived at Rs 1.69 lakh crore, or 0.6% more than in October 2024. […]
The Central Board of Indirect Taxes & Customs (CBIC), via Circular No. 254/11/2025‑GST, dated 27 October 2025, has issued fresh guidelines regarding the assignment of proper officers under Sections 74A, 75(2) and 122 of the Central Goods and Services Tax Act, 2017 (CGST Act) and the CGST Rules. Key Highlights of Circular No. 254/11/2025-GST Implications […]
