Notificaiton No. 06/2025- Central Tax (Rate)Dated 16.01.2025 GST Exemption Amendment Download NOTIFICATION New Delhi, the 16th January, 2025 No. 06/2025- Central Tax (Rate) G.S.R. 41(E).—In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods… Read More »
Notificaiton No. 05/2025- Union Territory Tax (Rate) Dated 16.01.2025 Hotel accommodation service Download NOTIFICATION New Delhi, the 16th January, 2025 No. 05/2025- Union Territory Tax (Rate) G.S.R. 40(E).—In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii) of… Read More »
Notificaiton No. 05/2025- Integrated Tax (Rate) Dated 16.01.2025 Hotel accommodation service Download NOTIFICATION New Delhi, the 16th January, 2025 No. 05/2025- Integrated Tax (Rate) G.S.R. 39(E).—In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of… Read More »
Notificaiton No. 05/2025- Central Tax (Rate) Dated 16.01.2025 Hotel accommodation service Download MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 16th January, 2025 No. 05/2025- Central Tax (Rate) G.S.R. 38(E).—In exercise of the powers conferred by sub-sections (1), (3), and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section… Read More »
GST Demand Order Set Aside for Lack of Personal Hearing: Matter Remanded for Fresh Order Summary in Key Points: Issue: The assessee challenged a demand order (Form DRC-07) issued under the GST Act, claiming that they were not granted a personal hearing as required by Section 75(4). Decision: The High Court set aside the demand… Read More »
Advisory for Waiver Scheme under Section 128A Jan 14th, 2025 1. Taxpayer’s attention is invited to the advisory on the above subject issued by GSTN on 29.12.2024. The link for the said advisory is given here: https://services.gst.gov.in/services/advisoryandreleases/read/564 2. It is to inform that both Forms GST SPL 01 and GST SPL 02 are available… Read More »
GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT 2017- REG. Summary in key points: The Hon’ble High Court of Delhi has held that the grounds of arrest have to be communicated in writing to the arrested person. The Hon’ble Supreme Court has made a distinction between ‘reasons for… Read More »
15 Important Case Law on Income Tax and GST 12.01.2025 It seems you’re interested in a concise summary of recent Indian tax case laws! Here’s a table with the titles, brief summaries, and citations, categorized by relevant sections of the Income-Tax Act, 1961 and GST laws: Case Title Brief Summary Citation Relevant Act & Section… Read More »
GST Demand Order Set Aside for Lack of Reasoning and Non-Consideration of Assessee’s Reply Summary in Key Points: Issue: The assessee challenged a demand order that did not consider their detailed reply to a show cause notice regarding discrepancies in their GSTR-9 annual return. Facts: The assessee received a show cause notice for alleged under-declaration… Read More »
GST Registration Restoration Granted Based on Precedent: High Court Applies Coordinate Bench Order Summary in Key Points: Issue: The assessee, whose GST registration was canceled, sought restoration through a writ petition, claiming compliance with conditions set in a previous court order (Harish Mahanta case). Dispute: The revenue disputed the assessee’s claim of fulfilling the conditions.… Read More »