Summary The Hon’ble Supreme Court has held that an extended period of limitation under Section 74 of the CGST Act, 2017 cannot be invoked without specific, detailed and clear allegations of fraud, willful misstatement or suppression of facts in the Show Cause Notice... Read More
The Hon’ble Gujarat High Court (‘the Court’) has held that the Corporate Guarantees (‘the CG’) furnished by a holding company to its subsidiary without any consideration constitute a taxable supply under Section 7 of the Central Goods and Services Tax Act (‘the CGST... Read More
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 256/02/2026-GST dated 25 July 2026 (‘the Circular’) to clarify the procedure for filing departmental appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) against orders... Read More
The Goods and Services Tax Appellate Tribunal (GSTAT) has recently issued a User Advisory addressing the procedure to be followed when the pre-deposit amount is auto-populated from the GSTN portal, and how to upload supporting documents in cases where an exemption has... Read More
Summary The Kerala High Court has held that prior to the amendment of Section 20 of the CGST Act (effective from 1 April 2025), obtaining registration as an Input Service Distributor (“ISD”) was not mandatory for distributing Input Tax Credit (“ITC”) among distinct... Read More
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