Gross and Net GST revenue collections for the month of Nov, 2025 Dec 1st, 2025 Please click on the link below to view the gross and net GST revenue collections for the month of Nov, 2025. approved_monthly_gst_revenue_data_for_publishing_nov_2025_final
Health Security SE National Security Cess Bill 2025 Key Features The Government has introduced ‘Health Security SE National Security Cess Bill, 2025’ in Lok Sabha to increase the resources for meeting expenditure on national security and public health, and to levy a cess for these purposes on the machines installed or other processes undertaken for… Read More »
IMPORTANT GST CASE LAWS 01.12.25 Section Case Law Title Brief Summary Citation Relevant Act 54 Shah Paperplast Industries Ltd. v. Union of India Refund of Input Tax Credit (ITC) to a 100% EOU was restored because the unit made actual zero-rated exports, making CBIC Circular No. 172/04/2022-GST inapplicable. Withdrawal of the refund was quashed. Click… Read More »
Ex parte order set aside on costs as petitioner unaware until CA visited GST office Issue Whether a writ petition is maintainable against an adjudication order passed ex parte when the petitioner claims lack of knowledge of the proceedings until their Chartered Accountant discovered the order during a visit to the GST office. Facts Challenge:… Read More »
Masterminds of fake firms are taxable persons liable for penalties under GST Act Section 122 Issue Whether a director or partner, who is the actual beneficiary and mastermind behind non-existent or fake firms, qualifies as a “taxable person” liable for penalties under Section 122(1) of the CGST Act, 2017. Facts Show Cause Notice: A Show… Read More »
Ex parte order quashed as SCN uploaded to Additional Notices tab violated natural justice Issue Natural Justice: Whether an adjudication order passed ex parte is valid when the Show Cause Notice (SCN) was uploaded solely under the “Additional Notices” tab, preventing the petitioner from filing a reply. Limitation Validity: Whether the time limit extension for… Read More »
Consolidated SCN for multiple years is valid; Assessee relegated to statutory appeal under Section 107 Issue Validity of SCN: Whether a Show Cause Notice (SCN) issued under Section 74 of the CGST Act is liable to be quashed solely on the ground that it consolidates demands for multiple financial years. Alternate Remedy: Whether a Writ… Read More »
Section 74 SCN quashed for lacking specific allegations of fraud or suppression of facts Issue Whether a Show Cause Notice (SCN) issued under Section 74 of the GST Act is legally valid if it fails to specifically allege the mandatory ingredients of fraud, willful misstatement, or suppression of facts with an intent to evade tax.… Read More »
Ex parte order quashed due to hidden SCN in Additional Notices tab; limitation issue pending SC Issue Natural Justice: Whether an adjudication order passed ex parte is valid when the Show Cause Notice (SCN) was uploaded solely under the “Additional Notices” tab, preventing the petitioner from filing a reply. Limitation Validity: Whether the time limit… Read More »
Bona fide medical reasons justify remanding ex parte order despite failure to reply to SCN Issue Whether an ex parte adjudication order should be set aside and the matter remanded when the petitioner failed to reply to the Show Cause Notice (SCN) due to genuine personal difficulties (medical emergency), despite having replied to the pre-intimation… Read More »