| November 15, 2025 |
15.11.2025: Excess Demand Beyond Show-Cause Notice Violates Section 75(7): Allahabad High Court |
| November 15, 2025 |
15.11.2025: Penalty under Section 129 Unsustainable When E-Way Bill Generated Prior to Interception: Allahabad High Court |
| November 14, 2025 |
14.11.2025: Government to form GoM to address revenue losses by states due to GST cut |
| November 14, 2025 |
14.11.2025: Fresh proceedings under Section 73 not permissible after acceptance under Section 61(2): Delhi High Court |
| November 14, 2025 |
14.11.2025: Penalty Under Section 129 Must Be Computed Under 129(1)(a) When Documents Accompany Goods: Allahabad High Court |
| November 13, 2025 |
13.11.2025: No Pre-deposit Required for Penalty-only Orders Prior to Finance Act, 2025 Amendment: Calcutta High Court |
| November 13, 2025 |
13.11.2025: Liquidated damages, being compensatory and not contractual consideration, are not exigible to GST: Gujarat AAR |
| November 12, 2025 |
12.11.2025: Limitation under Rule 90(3) of the CGST Rules, Period to be Computed from Original Application or from the date of re-submission after rectifying deficiencies: Bombay High Court |
| November 12, 2025 |
12.11.2025: Rectification u/s 161 is permissible where apparent duplication or error on record is demonstrated between two adjudication orders: Madras High Court |
| November 12, 2025 |
12.11.2025: Sale of immovable property outside scope of service tax: Supreme Court |
| November 12, 2025 |
12.11.2025: Compensation cess on tobacco products may stay till January |
| November 11, 2025 |
11.11.2025: Appeal under Section 107(6) Cannot Be Dismissed After Registration and Subsequent Pre-Deposit Compliance: Odisha High Court |
| November 11, 2025 |
11.11.2025: When a rectification application under Section 148 is pending consideration, recovery proceedings must be kept in abeyance: Calcutta High Court |
| November 10, 2025 |
10.11.2025: Section 161 cannot be invoked to rectify a show-cause notice, as it does not constitute a “decision” or “order” causing final prejudice: |
| November 10, 2025 |
10.11.2025: Chhattisgarh government launches credit card, debit card and UPI payment options for GST returns |
| November 8, 2025 |
08.11.2025: Deposits made under protest during investigation can be validly utilized towards the mandatory pre-deposit requirement under Section 107(6): Allahabad High Court |
| November 8, 2025 |
08.11.2025: Finance Bill 2026 likely to carry key GST reforms for quicker registration, 90% automatic refunds |
| November 7, 2025 |
08.11.2025: Recording “reasons to believe” in writing is a jurisdictional precondition for exercising powers under Rule 86A: Allahabad High Court |
| November 7, 2025 |
07.11.2025: Appeal Delay under Section 107(4) of CGST Act Held Directory, Not Mandatory: Calcutta High Court Allows Condonation Beyond 4-Month Limit |
| November 7, 2025 |
07.11.2025: Authorities cannot rely on confidential inter-state intelligence without disclosing it to the affected taxpayer when initiating recovery or penal proceedings.: Andhra Pradesh High Court |
| November 7, 2025 |
07.11.2025: Insurance agents’ plea over commission cuts unlikely to be taken up by GST Council |
| November 6, 2025 |
06.11.2025: Direct invocation of Section 79 without prior intimation amounts to violation of natural justice and is procedurally invalid: Gujarat High Court |
| November 6, 2025 |
06.11.2025: Once the penalty amount has been paid under protest, the authorities are duty-bound to pass a penalty order in Form GST MOV-09: Allahabad High Court |
| November 5, 2025 |
05.11.2025: Telangana HC sought reply from state govt on GST levy over mining royalty |
| November 5, 2025 |
05.11.2025: ITC Denial Based on Subsequent Cancellation of Supplier’s Registration Held Invalid, Purchaser Entitled to Credit: Allahabad High Court |
