Auto Fuel Consumption Rises in October Driven by Festive Demand and GST Cuts Issue: To report on the consumption trends of key auto fuels—petrol, diesel, and aviation turbine fuel (ATF)—in October 2025 and identify the key drivers of the increased demand. Facts: Consumption of auto fuels had fallen for three consecutive months (June to… Read More »
Auto Sales Surge in October, Driven by GST Cuts and Festive Season Issue: To report on the retail and wholesale performance of India’s automotive sector in October 2025 and identify the key drivers of the strong industry momentum following the GST rate rationalization (GST 2.0). Facts: The GST rate cut on various auto segments… Read More »
Mumbai Man and Associates Face Charges in ₹75.48 Crore GST Fraud Issue: The Thane cyber police registered a case against a Mumbai resident and his associates for allegedly committing a massive Goods and Services Tax (GST) fraud by misusing the confidential online credentials of a laptop sales professional and his friend. Facts: The accused,… Read More »
Strong Monsoon and GST Cuts to Drive Tractor Industry Growth Issue: To revise the growth outlook for the domestic tractor industry for the fiscal year 2026 (FY26), based on the favorable performance of the monsoon season and the stimulus provided by the recent Goods and Services Tax (GST) rate rationalization. Facts: The domestic tractor… Read More »
Goa’s GST Collections Dip 3% in October Despite Strong Year-to-Date Growth Issue: To analyze the revenue performance of Goa’s Goods and Services Tax (GST) collections in October 2025, noting the marginal monthly decline despite strong cumulative growth for the financial year and the onset of the festive/tourism season. Facts: Goa’s GST revenue saw a… Read More »
Modi Govt’s GST Cut Ignites Festive Shopping Boom as Indians Spend ₹6 Trillion: Reports Issue: To analyze the massive surge in consumer spending across India during the month-long festive period (September 22 to mid-October 2025), determining the extent of the economic boost and confirming the role of the Goods and Services Tax (GST) rate… Read More »
Central Administrative Tribunal (CAT) Slaps ₹20,000 Cost on CBIC’s Chairman for Non-Compliance and Repeated Absence Issue: To hold the Chairman of the Central Board of Indirect Taxes and Customs (CBIC) accountable for non-compliance with the Tribunal’s previous orders and for the repeated absence of the concerned officer during hearings of a service matter. Facts: The… Read More »
Surprise Inspection, Search, and Seizure, Including of Electronic Devices and Residential CCTV Footage Permissible If Properly Justified by “Reason to Believe” Issue: To determine the legality and procedural safeguards required for GST authorities to conduct surprise searches under Section 67 of the CGST Act, and specifically their power to seize personal electronic devices and residential… Read More »
2-Year Limitation Period Under Section 54 of the CGST Act Not Applicable to Cases of Refund of Tax Paid by Mistake Issue: Whether the strict two-year period of limitation prescribed under Section 54 of the CGST Act, 2017, applies to applications seeking a refund of Goods and Services Tax (GST) that was paid mistakenly on… Read More »
IMPORTANT GST CASE LAWS AS ON 03.11.2025 Section/Rule Case Law Title / Editorial Note Brief Summary Citation Relevant Act Rule 14A GSTN introduces Simplified GST Registration Scheme. GSTN implemented a Simplified Registration Scheme for small taxpayers (monthly B2B output tax 1lakh ruppes – 2.5 lakh ). Applicants must use FORM GST REG-01 with mandatory… Read More »