Non-communication of an ex-parte order allows the assessee to re-open the proceedings. Issue Whether an ex-parte order passed against an assessee under Section 73 of the CGST Act is valid when the notice was not properly communicated to the assessee through the designated portal tab. Brief Facts An ex-parte order was passed against the petitioner-assessee… Read More »
Refund cannot be withheld based on a stand-alone opinion under Section 54(11) of the CGST Act; a pending appeal is required. Issue Can a GST refund, which was granted to an assessee by an appellate authority, be withheld by the department solely on the basis of a self-generated “opinion” under Section 54(11) of the CGST… Read More »
Business Continuity Over Partnership Disputes: Court Stays GST Suspension Order Issue Whether a GST registration can be suspended without proper investigation and a hearing, particularly when the suspension is based on a complaint alleging unauthorized changes made with forged documents stemming from a dispute between partners. Brief Facts An assessee’s GST registration was suspended after… Read More »
Court Nullifies Retrospective GST Registration Cancellation Due to Lack of Specific SCN and Natural Justice Violation Issue Whether the retrospective cancellation of a Goods and Services Tax (GST) registration is valid when the show cause notice (SCN) did not specifically mention the intention of retrospective cancellation, and the assessee was unable to respond or attend… Read More »
NEW GST Notifications effective from 22.09.2025 SECTION / TOPIC NOTIFICATION / TOPIC TITLE Brief Summary NOTIFICATION NO. RELEVANT ACT Annual Return GSTR-9 Exemption for Small Taxpayers Taxpayers with turnover up to ₹2 crore are now exempt from filing the GSTR-9 annual return, starting from FY 2024-25. Click Here CGST Act, 2017 Refunds Provisional Refunds… Read More »
GST on Renewable Energy Devices Rationalised to 5% to Accelerate India’s Clean Energy Transition Ministry of New and Renewable Energy GST on Renewable Energy Devices Rationalised to 5% to Accelerate India’s Clean Energy Transition Rooftop Solar under PM Surya Ghar: Muft Bijli Yojana to Become Cheaper by ₹9,000–10,500 per 3 kW System Farmers under PM-KUSUM… Read More »
CBIC Seeks to amend Notification No. 1/2017- Compensation Cess (Rate) dated 28.06.2017. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 02/2025-Compensation Cess (Rate) New Delhi, the 17th September, 2025 G.S.R. 659(E) .- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to… Read More »
ECOs shall be liable to pay GST on services of small & unregistered person 17/2025-Central Tax (Rate) NOTIFICATION New Delhi, the 17th 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… Read More »
No GST on Life and Health Insurance Services : NN 16/2025-Central Tax (Rate) NOTIFICATION New Delhi, the 17th September, 2025 No.16/2025-Central Tax (Rate) G.S.R. 666(E) .- In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub- ection (1) of section 11, sub-section (5) of section 15 and section 148 of… Read More »
CBIC has amended the GST rate notification for services, effective from 22 sept, 2025 NN. 15/2025-Central Tax (Rate) MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th September, 2025 No.15/2025-Central Tax (Rate) G.S.R. 663(E) .- In exercise of the powers conferred by sub-sections (1), (3), and (4) of section 9, sub-sections (1) and… Read More »