Govt. notifies due date for filing GST appeals before Appellate Tribunal MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th September, 2025 S.O. 4220(E).—In exercise of the powers conferred by sub-section (1) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the… Read More »
Frequently Asked Questions-4 Q. As per Department of Consumer Affairs’ Advisory dated 9th September, 2025 manufacturers, packers or importers of pre-packaged commodities were permitted to revise retail sale price on unsold stock, manufactured/packed or imported prior to rate revision by way of putting sticker /stamping or online printing after complying with certain conditions, such as,… Read More »
Ex-Parte Order Set Aside as Officer Failed to Use Alternative Notice Service Methods After Portal Upload Issue The central issue is whether an ex-parte assessment order is legally valid if the preceding show cause notice was only served by uploading it to the GST portal, and the officer made no further attempts to serve it… Read More »
Best Judgment Order Deemed Withdrawn Upon Filing of Returns Within 30 Days Issue The central issue is: What is the legal status of a best judgment assessment order issued under Section 62 of the CGST Act when the taxpayer subsequently files all pending valid returns, along with the due tax and late fees, within the… Read More »
Demand Order Quashed as it Was Based on a Misunderstanding About the Filing of a GST Return Issue The central issue is whether a demand for tax, penalty, and interest under Section 74 (which deals with fraud or suppression) can be sustained if the proceeding was initiated on the incorrect factual premise that the taxpayer… Read More »
Court Grants Interim Stay on Penalty for Not Mentioning Biltee Number on Tax Invoice Issue The central legal question is whether a penalty can be lawfully imposed on a taxpayer for failing to mention the “biltee number” (transport document number) on a tax invoice, especially when Rule 46 of the UPGST Rules, which prescribes the… Read More »
Assessment Order Lacking a DIN is Invalid and Set Aside Based on Binding Precedent Issue The central legal issue is whether an assessment order passed under the GST Act is legally valid if it does not contain a Document Identification Number (DIN) as required by departmental circulars. Brief Facts An assessee received an assessment order… Read More »
Ex-Parte Order Set Aside as Officer Failed to Use Alternative Notice Service Methods After Portal Upload Issue The central issue is whether an ex-parte assessment order is legally valid if the preceding show cause notice was only served by uploading it to the GST portal, and the officer made no further attempts to serve it… Read More »
The GST treatment for a multi-specialty hospital’s supply of medicines and other items depends on whether the patient is an inpatient or an outpatient and how the services are billed. Supply to Inpatients is a Composite, Exempt Supply The supply of medicines, implants, and other consumables to inpatients during their treatment is exempt from GST.… Read More »
An assessment order without the signature of the Assessing Officer is invalid. The court ruled that the unsigned orders are legally void and set them aside, granting the department the liberty to conduct fresh assessments with proper signed notices. Issue Whether GST assessment orders that lack the signature of the Assessing Officer are valid, and… Read More »