Daily Archives: November 3, 2025

GST 2.0 Next Generation Reform: Streamlined Notifications Issued for GST Rates and Exemptions W.E.F. September 22, 2025

By | November 3, 2025
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GST 2.0 Next Generation Reform: Streamlined Notifications Issued for GST Rates and Exemptions W.E.F. September 22, 2025 Issue: To implement the comprehensive restructuring of India’s Goods and Services Tax (GST) rate system—known as GST 2.0—aimed at simplification, anomaly removal (like Inverted Duty Structure), and alignment with current economic policy. Facts: The GST Rate Reform 2.0… Read More »

Reassessment Order Passed by Non-Jurisdictional Officer is Illegal and Void.

By | November 3, 2025
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Reassessment Order Passed by Non-Jurisdictional Officer is Illegal and Void. Issue Is a reassessment order legally valid if it is passed by an Assessing Officer (ITO, Ward-2) who did not have jurisdiction over the case, even though the reassessment proceedings were initiated by the correct jurisdictional officer (ITO, Ward-3)? Facts For the Assessment Year 2009-10,… Read More »