| September 13, 2025 |
Final order under Section 129(3) mandatory despite payment under protest, where objections are filed. |
| September 9, 2025 |
Secondment of expatriate employees not taxable as manpower supply under GST |
| September 8, 2025 |
Once proceedings on a subject matter are initiated by state authorities under section 73, central authorities are barred under section 6(2)(b) from initiating fresh proceedings or audit on the same issue for the same period. |
| September 3, 2025 |
Section 107(11) of CGST Act empowers the Appellate Authority to adjudicate on merits comprehensively, including examination of submissions and evidence not adequately dealt with by the adjudicating authority. |
| September 1, 2025 |
Merger – Transfer of unutilized credit admissible even both parties are in different state. |
| August 25, 2025 |
Show cause notices under Sections 73 and 74 of the CGST Act must be issued separately for each financial year, and clubbing multiple years in a single notice is impermissible in law |
| July 26, 2025 |
Assessment order passed without valid service of notice and opportunity of personal hearing violates Sections 75(4) , and liable to be set aside |
| July 25, 2025 |
Failure to consider a manually submitted reply and absence of personal hearing vitiates assessment order |
| July 14, 2025 |
Same assessee cannot face dual proceedings by different authorities for identical cause of same assessment year |
| July 10, 2025 |
Indian company providing services to foreign group entities is not agent—entitled to refund of unutilized ITC on zero-rated export services under CGST Act |
