Issuance of a Single Show Cause Notice or Assessment Order for Multiple Financial Years under the GST Act is Prohibited Issue: Whether a single, composite Show Cause Notice (SCN) or assessment order issued by tax authorities, which covers demands for multiple, distinct financial years, is legally valid and permissible under the Goods and Services Tax… Read More »
Advisory to file pending returns before expiry of three years Oct 29th, 2025 As per the Finance Act,2023 (8 of 2023), dt. 31-03-2023, implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, the taxpayers shall not be allowed file their GST returns after the expiry of a period of three… Read More »
FinMin Seeks Industry Suggestions on Tax Changes Expected in FY27 Budget Issue: The Ministry of Finance (FinMin) has commenced the preparatory process for drafting the Union Budget for the Financial Year (FY) 2026-27 and has formally invited suggestions and proposals from industry associations and trade bodies regarding anticipated changes to the nation’s direct and indirect… Read More »
Global Uncertainties Present Downside Risks to Growth Outlook; GST Rate Cut Reforms to Mitigate Impact, Says Finance Ministry Issue: To summarize the Finance Ministry’s official assessment of the current economic environment, acknowledging the persistent threats from global uncertainties while highlighting how the recent Goods and Services Tax (GST) rate rationalization acts as a deliberate policy… Read More »
GST Reset Likely to Boost Demand Outlook: Finance Ministry Report Issue: To summarize the findings of a Finance Ministry report assessing the impact of the Goods and Services Tax (GST) rate rationalization (GST 2.0) on the domestic economy and providing an outlook on future consumer demand. Facts: The GST 2.0 reforms involved simplifying tax slabs… Read More »
Tax Audit Due Date Extended to November 10, 2025, and Due Date of ITR Extended to December 10, 2025 Issue: To provide relief to assessees and tax professionals from compliance burdens, the Central Board of Direct Taxes (CBDT) extended the statutory deadlines for filing both the Tax Audit Report (TAR) and the corresponding Income Tax… Read More »
IMPORTANT GST CASE LAWS 28.10.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 2 of the Central Goods and Services Tax Act, 2017 Amit Kumar Basau v. Sales Tax Officer Class II Avato, Delhi The embargo under Section 69 of the Partnership Act, 1932 (regarding unregistered firms suing) was held inapplicable to a… Read More »
Repeal of GST Rule Without a Saving Clause Invalidates All Pending Proceedings. Issue Can tax authorities continue with proceedings and enforce a demand raised under a specific rule (Rule 96(10) of the CGST Rules) after that rule has been repealed by the legislature without a “saving clause” to protect ongoing actions? Facts The petitioner was… Read More »
HC Directs GSTN to Activate Portal, Upholding Assessee’s Right to Appeal. Issue What is the appropriate legal remedy for a taxpayer who is unable to validate their statutory appeal because their GST portal has been rendered inactive, thereby preventing them from making the mandatory online pre-deposit required under Section 107 of the CGST Act? Facts… Read More »
GST Appellate Order Invalid if Not Passed on Hearing Date, Remanded for Fresh Decision. Issue Is a GST appellate order legally valid if it is passed and issued on a date subsequent to the conclusion of the final hearing, especially when the GST Act does not contain a specific provision that permits such a delayed… Read More »