| 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 |
| 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 |
