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In December 2025, India’s transportation of goods reached a record high. The number of e-way bills, which are documents that help track shipments for tax purposes, jumped by 23.6% compared to the same month last year, totalling 138.39 million bills. This impressive growth indicates a strong economy, improved compliance with regulations, and increased spending during […]
The Karnataka High Court held that marketing and technical support services provided by the taxpayer to its foreign parent are entitled to be treated as an export of services under the IGST Act (Integrated Goods and Services Tax) and do not constitute intermediary services. Justice S.R. Krishna Kumar said that the place of supply of […]
The Gauhati High Court, in a ruling addressing one of the most litigated issues under the Goods and Services Tax regime, has held that input tax credit (ITC) cannot be denied to a bona fide purchaser merely because the supplier failed to upload invoices or file appropriate returns. The Court observed that shifting the consequences […]
The Karnataka High Court in Hindustan Construction Company Ltd. v. Union of India, decided in Writ Petition No. 22377 of 2022, analysed whether bona fide errors committed by the taxpayer at the time of filing GSTR-3B returns can explain the initiation of the proceedings u/s 73 of the CGST/KGST Act. The case was heard and […]
The GSTAT has given an order setting up courts for all its associates, representing a noteworthy administrative advancement in the implementation of the national appellate framework under the GST regime. The same allocation specifies the distribution of judicial and technical members across different benches, furnishing clarity on jurisdiction and bench composition. The decision has the […]
The Kerala High Court has made an important ruling regarding the Central Goods and Services Tax (CGST) Act of 2017. It was determined that Section 16(5) serves as a non-obstante provision, which means it can override the time limits stipulated in Section 16(4). The Court emphasised that as long as taxpayers file their returns by […]
The Supreme Court has upheld the imposition of a 100% GST penalty for wilful suppression of facts arising from the non-filing of monthly GST returns. The Andhra Pradesh High Court previously affirmed the penalty under Section 74 of the CGST Act, finding that failure to file mandatory returns and pay GST constituted wilful suppression with […]
The Delhi High Court instructed the GST Department to ensure accuracy when specifying the financial year and other relevant dates in the show cause notices and orders issued to taxpayers. A division bench of Justices Prathiba M. Singh and Renu Bhatnagar cautioned for the case where the authority accidentally cited the deadline for filing the […]
The High Court of Gujarat has provided temporary protection to a container shipping company in a legal case about how it shares tax credits between its different branches. The court has ordered that the authorities should not take any harsh actions against the company while the case is still ongoing. Orient Overseas Container Line Limited […]
