| 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 |
| July 9, 2025 |
Court set aside demand order and notice considering notification 56/2023-CT dated 28.12.2023 to be ultra vires and quashed |
| July 8, 2025 |
Non Consideration of reply to show cause notice amounts to violation of natural justice |
| July 2, 2025 |
Cash Credit is not “Property” under GST Act for Provisional Attachment |
