Gujarat High Court Quashes Demand: Mandatory Specific Intimation of Hearing Date, Time, and Venue 1. The Core Dispute: Failure to Intimate Hearing Details The petitioner (Aarti Enterprise) challenged an adjudication order passed under Section 73 that confirmed a demand for short reversal of Input Tax Credit (ITC) under Section 17(2). The Cause of Delay: The… Read More »
Karnataka High Court Quashes Composite GST Notice: Multiple Years Cannot Be Clubbed 1. The Core Dispute: “Bunching” of Multiple Tax Periods The petitioner challenged a comprehensive legal action by the GST Department, which included a single composite Show Cause Notice (SCN), an addendum, subsequent letters, and a final Order-in-Original. The Issue: The Department had clubbed… Read More »
Andhra Pradesh High Court: Composite GST Assessment Orders for Multiple Years Held Illegal 1. The Core Dispute: “Bunching” of Financial Years The petitioner challenged a single, composite assessment order that covered a span of nearly five years (July 2017 to January 2022). The Issue: The Revenue issued a single Show Cause Notice (SCN) and followed… Read More »
Supreme Court Conclusively Settles “Intermediary” Dispute for Education Consultants 1. The Core Dispute: Agency vs. Independent Export The Revenue challenged the GST refund claims of Indian educational consultancies (like Global Opportunities and KC Overseas). The Revenue’s Stand: They argued that these consultants were “Intermediaries” under Section 2(13) of the IGST Act because they facilitated the… Read More »
Government notifies Baggage Rules, 2026. New Customs Baggage (Declaration and Processing) Regulations, 2026 and also issues a Master Circular New Rules will simplify procedures, enhance transparency, enable electronic and advance declarations and ensure smooth clearance New changes will allow enhanced general free allowance; transfer of residence benefits; special allowances for jewellery; new provisions for temporary… Read More »