Supreme Court Issues Directions: No Arbitrary Summons to Advocates in Criminal Cases

By | November 3, 2025

Supreme Court Issues Directions: No Arbitrary Summons to Advocates in Criminal Cases   Issue: To prevent investigative agencies (like the Income Tax Department or police) from arbitrarily issuing summons to advocates in criminal cases regarding legal advice given to their clients, which undermines attorney-client privilege and the independence of the legal profession. Facts: The Supreme… Read More »

Category: GST

GST Collection Rises 4.6% Despite Rate Cuts; Total Collection at ₹1.96 Lakh Crore in October 2025; Festive Purchasing Drives Growth

By | November 3, 2025

GST Collection Rises 4.6% Despite Rate Cuts; Total Collection at ₹1.96 Lakh Crore in October 2025; Festive Purchasing Drives Growth Issue: To analyze the revenue performance of the Goods and Services Tax (GST) in October 2025, specifically determining whether the strong consumer spending during the festive season successfully counteracted the expected revenue decline caused by… Read More »

GST 2.0 Next Generation Reform: Streamlined Notifications Issued for GST Rates and Exemptions W.E.F. September 22, 2025

By | November 3, 2025

GST 2.0 Next Generation Reform: Streamlined Notifications Issued for GST Rates and Exemptions W.E.F. September 22, 2025 Issue: To implement the comprehensive restructuring of India’s Goods and Services Tax (GST) rate system—known as GST 2.0—aimed at simplification, anomaly removal (like Inverted Duty Structure), and alignment with current economic policy. Facts: The GST Rate Reform 2.0… Read More »

Reassessment Order Passed by Non-Jurisdictional Officer is Illegal and Void.

By | November 3, 2025

Reassessment Order Passed by Non-Jurisdictional Officer is Illegal and Void. Issue Is a reassessment order legally valid if it is passed by an Assessing Officer (ITO, Ward-2) who did not have jurisdiction over the case, even though the reassessment proceedings were initiated by the correct jurisdictional officer (ITO, Ward-3)? Facts For the Assessment Year 2009-10,… Read More »

Central Goods and Services Tax (Fourth Amendment) Rules, 2025. GST Registration would be granted within 3 working days

By | November 1, 2025

The CBIC has issued notification to notify CGST (Fourth Amendment) Rules, 2025. Now, GST Registration would be granted within 3 working days from date of submission of application. Also, New changes are made in GST Registration Forms. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOM) NOTIFICATION New Delhi,the 31stOctober,2025 No.… Read More »