| 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 |
| November 11, 2025 |
11.11.2025: When a rectification application under Section 148 is pending consideration, recovery proceedings must be kept in abeyance: Calcutta High Court |
| November 10, 2025 |
10.11.2025: Section 161 cannot be invoked to rectify a show-cause notice, as it does not constitute a “decision” or “order” causing final prejudice: |
| November 10, 2025 |
10.11.2025: Chhattisgarh government launches credit card, debit card and UPI payment options for GST returns |
| 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 |
