Search results for: GST Act

The High Court of Delhi has rejected a request to challenge a demand related to Goods and Services Tax (GST), which included claims of fraudulent tax credits. However, the court has given the applicant one month to file an appeal, provided they make the necessary upfront payment. Utkash Arora, the applicant, was named in a […]

The Karnataka High Court has decided that IGST will not apply to arrangements where employees are temporarily assigned to work for foreign companies. The issue of whether a secondment constitutes a taxable supply of manpower services or a non-taxable employer-employee relationship, which is covered under Schedule III of the CGST Act, was addressed by Justice […]

The Karnataka High Court has ordered the GST department to set up a system that lets it keep track of the notices it sends to taxpayers through email. This means that when notices are sent, there will be a way to confirm that they were delivered and received. The department must develop a system to […]

In the upcoming Phase of GST reforms, the GST council may propose to introduce a 12% Goods and Services Tax (GST) across the textile value chain, as per sources. It is the Centre’s plan that may create part of the Group of Ministers’ (GoM) rate rationalisation report. It sought to rectify the inverted duty structure […]

The Patna High Court delivered a ruling in the case of M/S Maharaj Ji Enterprises versus the Union of India, along with several other state departments and officials, under Civil Writ Jurisdiction Case No. 15175 of 2024, dated July 16, 2025. The court clarified that a new Goods and Services Tax (GST) registration can be […]

The Delhi High Court allowed an option to reply to the GST show cause notice on seeing duplication of the order in the GSTN portal. The applicant, Raks Trade Logistics Pvt. Ltd., asked for setting aside the show cause notice dated 20th November, 2024, and the demand order dated 19th February, 2025. This is a […]

The Punjab and Haryana High Court has ruled that when someone is called in by the officials from the Directorate General of Goods and Services Tax Intelligence (DGGI), their statement must be taken during regular working hours and with their lawyer present. The Court also highlighted that the individual has the right to ask for […]

In a significant development for regulatory authorities, the Supreme Court has affirmed the Delhi High Court’s decision stating that the fees charged by the CERC and the DERC for electricity supply, the granting of electricity distribution licenses, and other related annual fees are exempt from Goods and Services Tax (GST). This ruling provides clarity on […]

The Calcutta High Court recently issued a ruling regarding the treatment of voluntary tax payments under the Goods and Services Tax (GST) framework. The court determined that the GST department acted improperly by considering a voluntary GST payment made under Section 73(5) of the CGST Act as a reaction to a show cause notice under […]