Daily Archives: November 1, 2025

Kerala HC Stays GST on Retiree Health Insurance, Allowing Renewal Sans Tax.

By | November 1, 2025

Kerala HC Stays GST on Retiree Health Insurance, Allowing Renewal Sans Tax. Issue Whether the premium paid by retired employees for a group health insurance policy, which is merely facilitated by their former employer (the bank), constitutes a taxable “supply of service” liable to Goods and Services Tax (GST). Facts Retired employees of the Union… Read More »

Category: GST

Supreme Court Stays AP High Court Ruling That Invalidated GST Orders Lacking a DIN.

By | November 1, 2025

Supreme Court Stays AP High Court Ruling That Invalidated GST Orders Lacking a DIN. Issue Whether a communication, notice, or order issued under the GST law without a Document Identification Number (DIN) is non est in law (legally void) for being non-transparent, or if the requirement is merely procedural. Facts The Andhra Pradesh High Court,… Read More »

Category: GST

Supreme Court Stays GST Demand on JDA, Highlighting Unsettled Taxability.

By | November 1, 2025

Supreme Court Stays GST Demand on JDA, Highlighting Unsettled Taxability. Issue Whether the transfer of development rights and related obligations within a Joint Development Agreement (JDA) constitutes a taxable “supply” under Section 7 of the CGST Act. Facts The Assistant Commissioner passed an assessment order levying GST on a Joint Development Agreement (JDA) entered into… Read More »

Category: GST

Advisory for Simplified GST Registration Scheme

By | November 1, 2025

Advisory for Simplified GST Registration Scheme Nov 1st, 2025 Dear Taxpayers, In pursuance of Rule 14A of the Central Goods and Services Tax (CGST) Rules, 2017, a Simplified GST Registration Scheme has been introduced to reduce the compliance burden and enhance the ease of doing business for small taxpayers. As per Rule 14A (Option for taxpayers having… Read More »

Category: GST

Home Minister: Record Festive Sales Confirm GST Benefits Reaching People

By | November 1, 2025

Home Minister: Record Festive Sales Confirm GST Benefits Reaching People   Issue: To assert that the recent significant growth in festive season sales volumes provides tangible evidence that the benefits of the Goods and Services Tax (GST) rate rationalization have successfully been passed on to, and realized by, the common consumer. Facts: Home Minister Amit… Read More »

Income Tax Department Unearths ₹5,500 Crore Donations Racket

By | November 1, 2025

Income Tax Department Unearths ₹5,500 Crore Donations Racket   Issue: The Income Tax (IT) Department conducted a nationwide investigation into Registered Unrecognised Political Parties (RUPPs) to expose a large-scale tax evasion and money laundering scheme involving bogus political donations. Facts: A nationwide investigation was conducted into Registered Unrecognised Political Parties (RUPPs). The probe unearthed a… Read More »

FM to Seek Parliament Nod for Extra Spending to Cover Tax Reliefs

By | November 1, 2025

FM to Seek Parliament Nod for Extra Spending to Cover Tax Reliefs   Issue: To obtain Parliamentary approval (via Supplementary Demands for Grants) for additional government funds required to offset the revenue shortfall caused by the significant tax rate cuts implemented through the recent personal income tax and Goods and Services Tax (GST) reforms. Facts:… Read More »

CBIC Implements Technology-Driven GST Registration System from November 1

By | November 1, 2025

CBIC Implements Technology-Driven GST Registration System from November 1   Issue: To combat fraudulent registrations using bogus firms and enhance the ease of doing business for legitimate taxpayers, the CBIC introduced a new technology-driven, risk-based GST registration system with streamlined timelines. Facts: The Central Board of Indirect Taxes and Customs (CBIC) notified the Central Goods… Read More »