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- IMPORTANT GST CASE LAW 21.09.2025
- Proceedings for excess stock found at a business premise must be initiated under Sections 73/74 of the CGST Act, not under the confiscation provisions of Section 130.
- The mandatory pre-deposit for filing a GST appeal can be paid by utilizing the Electronic Credit Ledger.
- An NCLT-approved resolution plan under the Insolvency and Bankruptcy Code extinguishes all past tax liabilities, rendering subsequent demand notices invalid.
- The state cannot retain a pre-deposit amount on technical grounds, as it would amount to impermissible undue enrichment.
- GST authorities cannot adjudicate civil disputes like the validity of a Will; GST registration status will depend on the Civil Court’s final ruling on ownership.
- GST exemption for services provided to educational institutions doesn’t apply when a vendor directly serves and bills students.
- CBIC Clarification on Treatment of Secondary and Post Sale Discounts under GST CIRCULAR NO. 251/08/2025-GST
- Important Income Tax Case Law 20.09.2025
- Reassessment notice issued after the extended deadline is invalid.
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