| October 29, 2025 |
Section 161 permits only rectification of patent errors and cannot be invoked to recall or review an appellate order merely because an SLP is pending. |
| October 21, 2025 |
Cancellation of GST registration for procedural lapses is curable; writ court may order restoration despite expiry of appeal period, subject to compliance with filing of returns and payment of dues. |
| October 15, 2025 |
On remand, adjudicating authority cannot revive or reconfirm demands earlier dropped and not challenged, as such demands attain finality. |
| October 14, 2025 |
Mere technical lapse of non-updation of vehicle number in e-way bill, without discrepancy in goods or invoices, does not establish intent to evade tax |
| 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 |
