Recommendations made in the 56th GST Council meeting

Kesari Nandan Mobile vs. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5 [Civil Appeal No. 9543 of 2025] dated 14 August 2025

Supreme Court Up held the validity of the CGST summons, and Section 6(2)(b) is inapplicable to parallel Investigations.

GST proceedings cannot be initiated against an entity that has ceased to exist after Amalgamation

Transfer of credit in case of merger / amalgamation is a statutory right and the same cannot be denied in absence of  technical infrastructure.

Non-submission of FIRC cannot be the sole basis to deny the claim for refund of unutilised ITC.

Madras High Court delivers a Googly - Rules notifications 09/2023– CT and 56/2023-CT issued u/s 168A are invalid and illegal, but Orders issued u/s 73(10) are not time barred

Madras HC ruled that DGFT’s classification of goods under EPCG is binding on the Customs Authority and cannot be questioned

Revisiting the Doctrinal Divide: Cancellation Versus Revocation of Bail Orders

Treaty Provisions, not transformed into National Law [Customs Act], cannot deprive the Department of its power to issue SCN.

Refund of unutilised Input Tax Credit (ITC) is allowed in cash on account of the closure of Business.

Omission of Rule 96(10) of the CGST Rules renders all pending proceedings, cases, and petitions pertaining to the said rule stand abated, and petitioners are entitled to claim refunds of IGST paid on export of goods.

Exemption under the STP Scheme Not to be denied because of delay in Technical Approval

Maharashtra Electric Vehicle Policy 2025

Incentive Scheme to Deepen India's Electronics Ecosystem

Bombay High Court quashes the show cause notice holding that no GST is payable on services supplied by way of transfer of development rights [TDR] or Floor Space Index [FSI]

Section 7(1)(aa) & 2(17)(e) of the Kerala GST Act, insofar as they introduce a levy on activities or transactions between members and their constituents or vice versa, have been held to be ultra vires

ITC reversal of common ITC u/s17(2) required in relation to activity of subscription and redemption of mutual funds

Purchase of an under-construction immovable property from a company under liquidation would not constitute a supply

Frequently asked questions on ‘Restaurant Services’ supplied at ‘Specified Premises’