GST Portal downtime 15.11.25
GSTN is taking downtime to enhance its services on the GST Portal on 15.11.2025 from 12:00 AM onwards until 5:00 am of 15.11.2025.
Tag: GST
Transfer of Specific Unit as a Going Concern via Slump Sale is Exempt Under GST
The Gujarat AAR in the matter of RDB Realty & Infrastructure Limited held that the supply made as a going concern by way of slump sale is classified under SAC 997119 and is exempt under Notification No. 12/2017-CT (Rate). The Authority refrained from answering whether the sale is classified as “Slump Sale” as the term is not defined under GST but recognized the transaction as a transfer of business with GST implications.
Mandatory Requirement of Written ‘Reasons to Believe’ Under Rule 86A for Blocking Input Tax Credit (ITC)
The Hon’ble Allahabad High Court in the case of Pilcon Infrastructure Pvt. Ltd. held that blocking of Input Tax Credit under Rule 86A of the U.P. GST Rules without recording specific, written ‘reasons to believe’ linking the assessee to fraudulent transactions is without jurisdiction and illegal, emphasizing that mere reliance on ex parte communications or generic alerts from DGGI does not fulfil the statutory requirement.
Demo Goods are Distinguished from Physicians Samples – No ITC Reversal Required
The Kerala AAR in the matter of Dynamic Techno Medicals Private Limited held that products issued for demonstration by Product Specialists for marketing purposes cannot be treated at par with “Physicians Samples – Not for Sale” under GST, and no reversal of Input Tax Credit (ITC) is warranted on such demo goods.
Availment and Utilisation of ITC in Wrong Head of Tax – an Invitation to Litigation
GST law carrying moto of “One Nation, One Tax and One Market” reason being subsumed taxes into one i.e. GST, which is Charged depending on place of supply under following Heads
Is Section 75(12) a Tool for Arbitrary Recovery? Legal Analysis and Court Verdicts
Recently, the SGST and CGST Departments have issued Intimation for payment of Interest on Self-Assessment Tax Paid which pertains to Section 50 Interest payable on such Self-Assessment Tax Paid
Provisions Relating to Cancellation And Revocation Of Cancellation of Registration Under GST Law
Cancellation of GST registration is a process of de-registering a business entity from the Goods and Services Tax (GST) system. A GST registration can be cancelled for various reasons, which are:
Dimension to Service of Notices/ Orders Under GST
Introduction Service of a notice or an order is an extremely critical event in tax litigation and has been a…
Importance of GSTR 9 and 9C in GST -Pronounced by Judiciary
GST has been implemented in India from 1st July, 2017. Under the new GST regime, more than Rs. 1.32 Cr. Business in India have been Registered and issued GST Registration.
Roadblock Removed: Court allows ITC-02 for Inter-State Transfers -an Analysis
Tax Payer who is Registered under GST, has right to transfer Un utilised ITC lying in Electronic Credit Ledger in certain circumstances.