Circular No.: 251/08/2025-GST
Date of Circular: 12th September 2025
Issued by: CBIC – GST Policy Wing
Subject: Clarification on tax treatment of secondary or post-sale discounts under...
1. Taxability & Valuation Clarifications
The Council decided that standalone restaurants cannot declare themselves as “specified premises.” Accordingly, they cannot opt to pay GST...
03 SEP 2025
Next-generation GST reforms, as announced by Prime Minister Shri Narendra Modi from the ramparts of Red Fort on 15th August 2025, represent...
HIGH COURT OF ALLAHABAD
Ashwani Agarwal
v.
Union Of India
Samit Gopal AND Ramesh Sinha, JJ.
WRIT TAX No. 451 of 2020
SEPTEMBER 7, 2020
ORDER
Heard Sri Rahul Agarwal,...
Case Title: Abdul Saleem v. Assistant Commissioner, Anti-EvasionCourt: High Court of Kerala at ErnakulamPetition No.: WP(C) 1711 of 2025Date of Judgment: 16 January 2025Category...
Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5
Supreme Court of India(Civil Appellate Jurisdiction)
Civil Appeal No. 9543...
M/s Armour Security (India) Ltd. v. Commissioner, CGST, Delhi East Commissionerate & Anr.
Supreme Court of India (Civil Appellate Jurisdiction)
Special Leave Petition (C) No. 6092...
The Commissioner, Trade and Taxes, Delhi v. Shanti Kiran India (P) Ltd.
Supreme Court of India
Civil Appeal Nos. 2042–2047 of 2015With Civil Appeal No. 9902...
Hikal Limited v. Union of India & Ors.
High Court of Bombay
Writ Petition No. 78 of 2025(Lead matter with multiple connected writ petitions)
Category: IGST Refund...
Case Reference
M/s Alok Buildtech Pvt. Ltd. v. State of Chhattisgarh & Ors.High Court of ChhattisgarhWrit Petition (Civil) No. 5582 of 2024Category of Dispute: Refund...
Introduction
The GST adjudication framework aims to balance effective revenue protection with procedural economy. In practice, however, taxpayers sometimes face a cluster of Show Cause...
Adv. Gaurav Gupta
The architecture of the GST regime is premised on cooperative federalism, ensuring that both the Centre and States share fiscal and administrative...
Preamble
The power of best judgment assessment stands as one of the most compelling yet contentious provisions under the Goods and Services Tax (GST) framework....
Preamble (approx. 100 words)
The Central Goods and Services Tax Act, 2017 (“CGST Act”) has been consistently fortified with procedural safeguards to ensure accountability, transparency,...
Recent Comments