| 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 |
| November 4, 2025 |
04.11.2025: Withdrawal of Best Judgment Assessment under Section 62(2) Nullifies Recovery under Section 79: Allahabad High Court |
| November 4, 2025 |
04.11.2025: Section 83(2) imposes a strict one-year limit on the life of a provisional attachment order; No fresh or renewed attachment can be issued after lapse of the first order: Karnataka High Court |
| November 3, 2025 |
03.11.2025: Input Tax Credit eligible on Electricity Transmission Infrastructure Outside Factory Premises: Gujarat AAR |
| November 3, 2025 |
03.11.2025: Restoration of GST Registration Permitted upon Compliance with Proviso to Rule 22(4) of the CGST Rules, 2017: Gauhati High Court |
| November 1, 2025 |
01.11.2025: GSTN has issued an Advisory for Simplified GST Registration Scheme |
| November 1, 2025 |
01.11.2025: Amendment to GST Rules – Insertion of New Rule 14A and 9A; Optional Aadhaar-based Registration and Grant of Registration Based on Data Analysis and Risk Parameters: CBIC Notification |
| November 1, 2025 |
01.11.2025: SEZ Units receiving input services distributed through ISD are entitled to refund of unutilised ITC of IGST : Gujarat High Court |
| November 1, 2025 |
01.11.2025: Supreme Court stays GST demand on Joint Development Agreement (JDA) |
| October 31, 2025 |
31.10.2025: Blocking of ITC Ledger under Rule 86A Held Ultra Vires When No Credit Balance Existed: Bombay High Court |
| October 31, 2025 |
31.10.2025: Issuance of SCN before Expiry of Reply Period Held in Violation of Natural Justice: Delhi High Court |
| October 30, 2025 |
30.10.2025: GSTN has introduced new functionality to include a dedicated section titled “Import of Goods.” |
| October 30, 2025 |
30.10.2025: GST exemption on residential leases directly impacts stamp duty computation, as GST cannot form part of the lease rent: Delhi High Court |
| October 30, 2025 |
30.10.2025: GSTN has issued an Advisory to file pending returns before expiry of three years |
| October 29, 2025 |
29.10.2025: CBIC Prescribes Officer-Wise Monetary Limits for Proper Officers under Sections 74A & 122 of the CGST Act |
| October 29, 2025 |
29.10.2025: Overhaul of GST processes in works for easier compliance, faster refunds |
