| 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 |
| December 8, 2025 |
08.12.2025: ITC Reversal Not Sustainable When Supplier Was Registered and Had Paid Tax at Time of Transaction: Allahabad High Court |
| December 6, 2025 |
06.12.2025: Refund of Unutilized ITC for Export of Services, Chartered Accountant’s Certificate as Valid Proof of Foreign Exchange Realisation: Gujarat High Court |
| December 6, 2025 |
06.12.2025: GSTN issued update on Mandatory Furnishing of Bank Account Details under Rule 10A |
