Introduction A Show Cause Notice (“SCN”) under the Goods and Services Tax (“GST”) marks the beginning of adjudicatory proceedings against a taxpayer. As such, it is important that any Show Cause Notices comply with fairness, clarity and statutory compliance. The Kerala High Court’s ruling in the matter of Kerala State Self-financing B. Pharm College Management…
Introduction The continue raising problem of the GST rules has led to several disputes concerning procedural compliance and the allocation of Input Tax Credit (ITC). One such important case involved Reliance Jio Infocom Ltd v. Union of India & Ors. before the Hon’ble Madras High Court, under Writ Petition No. 27038 of 2025 wherein the…
Introduction The Nagpur Bench of the Bombay High Court in Writ Petition No. 1257 of 2026, dated 27 February 2026, in the case of M/s. Hindustan Equipment Craft v. Assistant Commissioner of State Tax & Ors., held that the assignment of long-term leasehold rights in an industrial plot is essentially a transfer of benefits arising…
Key Legal Shifts Section 15 CGST: Simplification of post-sale discount eligibility. Inverted Duty Structure: Provisional refunds now provide immediate liquidity relief. IGST Intermediary Services: Default “place of supply” rules now apply, reducing litigation. Appellate Tribunals: Full operational empowerment effective April 2026. Legislative Amendments and Simplification Simplified Post-Sale Discounts: Requirements for linking post-sale discounts with specific…
The Delhi High Court, in the landmark case of National Aluminium Company Limited v. Commissioner of Delhi Goods and Services Tax & Ors., W.P.(C) 13798/2025 & CM Appl. 56612/2025, decided on 9th September 2025, addressed critical issues of procedural fairness in the adjudication of GST demands complicated by digital infrastructure challenges. The Petitioner, a Public…
The Goods & Services Tax (hereinafter referred to as “GST”) Appellate Tribunal in the case of DGAP V. Puma Realtors Pvt. Ltd. (NAPA/84/PB/2025) decided on on 26.08.25 under Section 171 of Central GST Act, 2017 rejected and closed the anti-profiteering proceedings and set aside the notice issued by the Directorate General of Anti-Profiteering (hereinafter referred…
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