Date	Title
November 26, 2025	26.11.2025: Finance Ministry implementing steps to curb fake input tax credit; a new filing system expected by April
November 26, 2025	26.11.2025: Appellate Authorities must not mechanically reject appeals on limitation without considering portal-related difficulties faced by taxpayers: Calcutta High Court
November 25, 2025	25.11.2025: Scrutiny Proceedings Concluded Under Section 61 Cannot Be Reopened by Issuing SCN Under Section 73 on the Same Grounds: Delhi High Court
November 25, 2025	25.11.2025: Rectification of GSTR-1 Beyond Statutory Time Limits Permissible Where Error Is Bona Fide and Revenue-Neutral: Karnataka High Court
November 24, 2025	24.11.2025: Refund claims for tax paid erroneously or without legal obligation cannot be denied solely on the ground of limitation under Section 54 CGST Act: Karnataka High Court
November 24, 2025	24.11.2025: Pre-SCN Payment Under Section 74(5) Bars Further Proceedings: Delhi High Court Quashes OIO on Payment of 15% Penalty
November 22, 2025	22.11.2025: Even if an SCN specifies one hearing date, the department must issue notice for any subsequent date on which it proposes to pass the final order: Allahabad High Court
November 22, 2025	22.11.2025: Proceedings Under Section 130 Not Maintainable for Excess Stock Detected During Survey: Allahabad High Court
November 21, 2025	21.11.2025: ITC is blocked only for motor vehicle insurance; insurance for stock-in-trade, plant, machinery, or premises remains fully eligible: Gujarat High Court
November 21, 2025	21.11.2025: GSTN issued Advisory for Furnishing of Bank Account Details as per Rule 10A
November 20, 2025	20.11.2025: Notifications imposing restrictions on refunds under GST can only apply prospectively unless specifically stated otherwise; Circulars cannot create retroactive liabilities: Allahabad High Court
November 20, 2025	20.11.2025: Where both CGST and SGST authorities raise demands on the same ITC transactions, the assessee cannot be compelled to make two separate 10% pre-deposits: Delhi High Court
November 20, 2025	20.11.2025: CERC lets discoms seek tariff relief following GST rate cut on RE projects
November 19, 2025	19.11.2025: ITC not eligible for GST paid under reverse charge on lease rental of land meant for industrial construction, including periods before or after construction: Gujarat AAR
November 19, 2025	19.11.2025: Non-declaration of consignee’s address not a valid ground for invoking Section 129: Allahabad High Court
November 18, 2025	18.11.2025: Service of SCN at wrong address renders the cancellation unsustainable; Fresh physical inspection is mandatory where address has changed: Delhi High Court
November 18, 2025	18.11.2025: GST authorities cannot initiate proceedings under Section 73 to levy GST on payments received post-GST for works completed entirely during the VAT regime: Allahabad High Court
November 17, 2025	17.11.2025: Extended limitation provisions in GST law are strictly conditional on fraud, suppression, or wilful misstatement; mere delay, short payment, or mechanical invocation of Section 74 cannot sustain: Madras High Court
November 17, 2025	17.11.2025: Notice under Section 130 without prior adjudication under Sections 73/74 is without jurisdiction: Allahabad High Court
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