Monthly Archives: September 2025

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 »