CBIC Greenlights 90% Provisional GST Refunds for Inverted Duty Structure Claims Immediate Working Capital Relief The Central Board of Indirect Taxes and Customs (CBIC) has directed its field formations to provisionally sanction 90% of the refund amount for claims related to the Inverted Duty Structure (IDS). This directive applies to all refund applications filed… Read More »
Kerala’s GST Fraud Crackdown Fails to Launch: 14 Arrests, Zero Convictions Prosecution Gridlock and Ineffective Arrests The state’s highly-publicized anti-GST fraud campaign has stalled, with not a single chargesheet filed despite 14 arrests made in high-value tax evasion cases (each involving over ₹5 crore) since 2021. All suspects arrested under Section 69 of the GST… Read More »
IMPORTANT GST CASE LAWS 05.10.2025 Section Case Law Title Brief Summary Citation Relevant Act Instruction No. 06/2025-GST CBIC Introduces Risk-Based Mechanism to Provide 90% Provisional GST Refunds CBIC introduced a risk-based system for provisional sanction of 90% GST refund claims for low-risk applications, applying to zero-rated supplies and, as an interim measure, to inverted duty… Read More »
A cancellation order is invalid if it ignores the taxpayer’s reply and gives no reasons. Issue Is a retrospective cancellation of a GST registration legally valid if the final order does not appear to have considered the taxpayer’s reply to the show-cause notice and fails to provide any specific reasons justifying the retrospective application of… Read More »
Seized residential CCTV footage can only be accessed with strict safeguards to protect the taxpayer’s privacy. Issue How should tax authorities handle the seizure and inspection of CCTV footage from a taxpayer’s residential premises in a way that balances the legitimate needs of an investigation with the taxpayer’s fundamental right to privacy? Facts During a… Read More »
A lawyer’s computer can’t be searched without their presence due to attorney-client privilege. Issue What is the correct legal procedure for tax authorities to follow when searching a lawyer’s office and examining their computer, in order to protect the highly sensitive legal principle of attorney-client privilege? Facts GST officials conducted a search and seizure operation… Read More »
A court will relegate a taxpayer to file a statutory appeal instead of hearing a writ petition, but may grant an extended time to file that appeal. Issue Should a taxpayer who has failed to reply to a show-cause notice and has missed the deadline for filing a statutory appeal be allowed to challenge the… Read More »
Provisional sanction of refund claims on the basis of identification and evaluation of risk by the system Instruction No. 06/2025-GST File No.:CBIC-20006/4/2025-GST Government of India Ministry of Finance Department of Revenue Central Board Indirect Taxes & Customs GST Policy Wing New Delhi, dated 3rdOctober, 2025 To, All thePrincipal Chief Commissioners /Chief Commissioners of Central Tax… Read More »
IMPORATANT GST CASE LAWS 03.10.2025 SECTION / TOPIC CASE LAW / CIRCULAR TITLE Brief Summary CITATION / REFERENCE RELEVANT ACT ITC Fraud (Sec. 74) Ambika Traders vs. Additional Commissioner The Supreme Court dismissed the SLP, upholding that in fraudulent ITC cases, issuing a consolidated SCN and order is valid and often necessary to prove wilful… Read More »
Uploading a notice to the GST portal is a valid service. Issue Is a GST demand order legally invalid if the preliminary, pre-show cause notice in Form DRC-01A was not issued, and if the subsequent notices and the final order were served on the taxpayer only by uploading them to the GST portal? Facts A… Read More »