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’

Key Indirect Tax Compliance Considerations for FY 2025-26.

Apex Court upholds the arrest provisions under Customs and GST with emphasis on the need for procedural rigor and fairness to exercise such powers

No GST on Assignment of Leasehold Rights of Plot of Land

Recommendations of 55th GST Council Meeting

Kerala High Court quashes GST demand over inadvertent credit reporting error, emphasizing no revenue loss

SC UPHOLDS ADMISSIBILITY OF CENVAT CREDIT ON MOBILE TOWERS AND PREFABRICATED BUILDINGS

Rule 96(10) of the CGST Rules held as ‘unconstitutional’ as it imposes conditions not conferred by section 16 of the IGST Act, 2017

Clarifications issued in pursuance of the 54th GST Council Meeting

A Guide to Understand Taxpayer’s Rights and Responsibilities