Important Advisory on IMS Oct 8th, 2025 It has come to notice that some posts are circulating incorrect information regarding changes in GST return filing from October 1, 2025. We would like to clarify the following: I. No Change in Auto-Population of ITC: Input Tax Credit (ITC) will continue to auto-populate from GSTR-2B to GSTR-3B… Read More »
GST LATE FEES NEW ORDER
IMPORTANT GST CASE LAWS 08.10.2025 Section Case Law Title / Update Brief Summary Citation Relevant Act N/A CBIC Press Release The CBIC has launched a system-based auto-approval mechanism for registering the same bank account and IFSC code at multiple Customs ports, streamlining the process and speeding up export incentive credits. Press Release N/A 29 Ajay… Read More »
Sending capital goods for repair is not a taxable supply liable to detention. Issue Can detention and penalty proceedings under Section 129 of the CGST Act, 2017, be initiated when capital goods are being transported for the purpose of repairs, which is a non-taxable movement, and not for the purpose of a “supply”? Facts The… Read More »
Not filling Part-B of an e-way bill is a technical breach, not tax evasion. Issue Can goods in transit be detained and a penalty imposed under Section 129 of the CGST Act, 2017, for the sole reason that Part-B of the accompanying e-way bill (which contains the vehicle details) was not filled out, especially when… Read More »
A demand order was set aside to give the taxpayer a proper opportunity to be heard. Issue Is a GST demand order that was passed ex-parte legally sustainable if the taxpayer failed to file a reply to the show-cause notice or attend the personal hearing, and then challenges the order on the grounds of a… Read More »
A technical glitch on the GST portal cannot be a reason to deny a taxpayer their rightful Input Tax Credit (ITC) re-credit; the department must do it manually if needed. Issue Can the GST department refuse to re-credit an adjusted refund amount back into a taxpayer’s ITC ledger by citing “technical limitations” on the GST… Read More »
Retrospective cancellation of a GST registration is invalid if it was not proposed in the show-cause notice. Issue Can a GST authority cancel a taxpayer’s registration with retrospective effect if the show-cause notice (SCN) that initiated the proceeding did not specifically state or propose that the cancellation would be from a past date? Facts An… Read More »
GST Rate Cuts: Empowering Punjab’s Growth & Livelihoods The recent GST reforms, which include rate cuts from 12% to 5% across numerous sectors, are designed to boost Punjab’s economy by lowering prices, increasing competitiveness, and supporting key livelihoods across the state. Key Sectoral Gains from Tax Rationalization Textiles and Handicrafts (12% to 5%): Phulkari Embroidery… Read More »
Mere uploading of an order to the GST portal is not a valid “communication,” and the time limit for an appeal doesn’t start until the order is properly served. Issue Does the mere act of uploading an adjudication order onto the GST portal constitute a valid “communication” of that order to the taxpayer, thereby starting… Read More »