| December 22, 2025 |
22.12.2025: Provisional attachment u/s 83 could not be continued in its existing form once the petitioner had offered an equally efficacious and adequate alternative security: |
| December 22, 2025 |
22.12.2025: Section 16(5) of the CGST Act constitutes a new and independent statutory entitlement to claim ITC, provided the returns for the relevant period are filed on or before 30 November 2021, irrespective of the earlier time bar under Section 16(4): Kerala High Court |
| December 20, 2025 |
20.12.2025: Incorrect PIN code alone is not sufficient ground for invoking Section 129 CGST Act when other particulars are correct: Allahabad High Court |
| December 19, 2025 |
19.12.2025: Issuance of a consignment note remains the decisive test for classification as a Goods Transport Agency under GST, consistent with the erstwhile Service Tax law: West Bengal, AAR |
| December 19, 2025 |
19.12.2025: Clubbing or consolidation of multiple financial years in a single show cause notice under Sections 73 or 74 of the CGST/KGST Act is impermissible in law: Karnataka High Court |
| December 18, 2025 |
18.12.2025: Mere issuance of summons cannot be equated with “initiation of proceedings” so as to bar action by Central or State GST authorities; Proceedings commence only upon issuance of a statutory show cause notice: Delhi High Court |
| December 18, 2025 |
18.12.2025: 100% Export Oriented Undertaking qualifies as an exporter of zero-rated supplies and not as a deemed exporter; Refund of unutilised ITC is rightly claimable under Section 54(3): Gujarat High Court |
| December 17, 2025 |
17.12.2025: Section 161 cannot be used as a tool to create a fresh tax demand without due process: Madras High Court |
| December 17, 2025 |
17.12.2025: Prospective Notifications Cannot Be Applied Retrospectively Through Circulars: Gujarat High Court |
| December 16, 2025 |
16.12.2025: Assignment or sale of leasehold rights by the lessee to a third party constitutes a transfer of immovable property, not a supply of service: Gujarat High Court |
| December 16, 2025 |
16.12.2025: Aerated Beverages Served in Hotel Restaurants Constitute Composite Supply of Restaurant Service under GST: AAR, West Bengal |
| December 15, 2025 |
15.12.2025: Interest and penalty recovered by a chit fund foreman on account of default in payment of instalments are not exigible to GST: Andhra Pradesh High Court |
| December 15, 2025 |
15.12.2025: Section 130 can be independently invoked for confiscation’ where the facts disclose a clear and demonstrable intent to evade payment of tax: Gujarat High Court |
| December 13, 2025 |
13.12.2025: Payment of IGST through a TR-6 challan, made after a pre-consultation under Section 28(1) of the Customs Act, does not create a valid document for availing ITC : AAR, Gujarat |
| December 13, 2025 |
13.12.2025: GST rate on empty container transport is 5%, not 12%: AAR, Gujarat |
| December 12, 2025 |
12.12.2025: Refund cannot be denied on alleged excess ITC without a Section 73/74 SCN; RFD-08 under Rule 92(3) is not a substitute for adjudication: Delhi High Court |
| December 12, 2025 |
12.12.2025: Supply of Premix Tea Sachets Along With Various Tea Products Held to be a “Mixed Supply”; Taxable at Highest Rate Applicable in the Bundle: AAR, Gujarat |
| December 11, 2025 |
11.12.2025: Fertiliser Industry Seeks Subsidy Reforms, GST Relief |
| December 11, 2025 |
11.12.2025: Where assessee claims delayed knowledge or non-service of the assessment order, the authority cannot mechanically calculate limitation from the order date: Bombay High Court |
| December 11, 2025 |
before denying ITC to a bona fide purchaser on account of the supplier’s default, the department must provide an opportunity to the purchaser to establish his bona fides: Gauhati High Court |
| December 10, 2025 |
10.12.2025: Bio-Diesel Used for Providing GTA Services Qualifies as an Eligible Input: AAR, Gujarat |
| December 10, 2025 |
10.12.2025: ITC blocking under Rule 86A(3) automatically ceases after one year, Re-blocking ITC after expiry of the initial one-year period without any new material not permissible: PUNJAB AND HARYANA HIGH COURT |
| December 9, 2025 |
09.12.2025: Appellate authority u/s 107 has no jurisdiction to waive or relax the mandatory pre-deposit requirement; Dismissal of the appeal for non-compliance was therefore legally correct: Calcutta High Court |
| December 9, 2025 |
09.12.2025: Notice for violation of Rule 10A must be in Form GST REG-31, Statutory 30 days’ time to reply is mandatory: Gauhati High Court |
| December 8, 2025 |
08.12.2025: Amendment to Rule 133(3)(c), inserting liability to pay 18% interest on profiteered amount is prospective, not retrospective: GSTAT, New Delhi |
