ECOs shall be liable to pay GST on services of small & unregistered person NOTIFICATION New Delhi, the17th September, 2025 No.17/2025-Integrated Tax (Rate) G.S.R. 670(E).—In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of… Read More »
ECOs shall be liable to pay GST on services of small & unregistered person NOTIFICATION NewDelhi, the17th September, 2025 No.17/2025-Central Tax (Rate) G.S.R. 669(E).—In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the… Read More »
Govt. notifies cases to be heard exclusively by Principal Bench of GSTAT MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NewDelhi, the 17th September, 2025 S.O. 4219(E).—In exercise of the powers conferred by the third proviso to sub-section (5) of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) the Government,… Read More »
Govt. notifies due date for filing GST appeals before Appellate Tribunal MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th September, 2025 S.O. 4220(E).—In exercise of the powers conferred by sub-section (1) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the… Read More »
Important Income Tax Case Law 19.09.2025 SECTION CASE LAW TITLE Brief Summary Citation Relevant Act 10(37) Sanjay Kumar Baid v. Income-tax Officer Compensation received for compulsory acquisition of agricultural land by the NHAI is exempt from income tax, as the exemption under the RFCTLARR Act, 2013 also applies to acquisitions under the National Highways… Read More »
Addition Deleted as AO Mistakenly Treated Product Brands as Separate Items, Creating an Artificial Discrepancy Issue The central issue is whether an addition for unexplained expenditure under section 69C of the Income-tax Act, 1961, can be sustained when the alleged discrepancy in quantitative stock details is solely due to the Assessing Officer’s incorrect methodology of… Read More »
Important GST Case Laws 19.09.2025 SECTION CASE LAW / NOTIFICATION TITLE Brief Summary Citation / Reference Relevant Act GST Rate Changes FAQs-3 on the decisions of the 56th GST Council Meeting The CBIC has issued FAQs detailing revised GST rates and exemptions for various goods and services, including handicrafts and petroleum imports, as decided in… Read More »
Frequently Asked Questions-4 Q. As per Department of Consumer Affairs’ Advisory dated 9th September, 2025 manufacturers, packers or importers of pre-packaged commodities were permitted to revise retail sale price on unsold stock, manufactured/packed or imported prior to rate revision by way of putting sticker /stamping or online printing after complying with certain conditions, such as,… Read More »
Ex-Parte Order Set Aside as Officer Failed to Use Alternative Notice Service Methods After Portal Upload Issue The central issue is whether an ex-parte assessment order is legally valid if the preceding show cause notice was only served by uploading it to the GST portal, and the officer made no further attempts to serve it… Read More »
Best Judgment Order Deemed Withdrawn Upon Filing of Returns Within 30 Days Issue The central issue is: What is the legal status of a best judgment assessment order issued under Section 62 of the CGST Act when the taxpayer subsequently files all pending valid returns, along with the due tax and late fees, within the… Read More »