#gst notifications

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SCN-based demand quashed as notices were uploaded under ‘Additional Notices Tab’ without proper intimation; case remanded for fresh adjudication pending Supreme Court ruling on validity of notification

Case Summary Case Title: Real Aqua Hygiene Solution v. Commissioner Delhi Goods and Service Tax and OthersCourt: High Court of DelhiPetition No.: W.P.(C) 10230/2025 & CM Appls. 42508/2025, 42509/2025Category: Validity of SCN and Adjudication Order, Challenge to Notification under Section 168A CGST ActDate of Judgment: 18th July, 2025 (corrected & released on 23rd July, 2025)Relevant Sections:…

SCN-based demand quashed as notices were uploaded under ‘Additional Notices Tab’ without proper intimation; case remanded for fresh adjudication pending Supreme Court ruling on validity of notification

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Adjudication order set aside as reply and personal hearing were ignored; Court directs reconsideration while validity of GST notifications awaits Supreme Court ruling

Case Title, Court, Petition No., Category, SectionsRSA Impex LLP v. Commissioner of DGST & Ors., Delhi High Court, W.P.(C) 9114/2025, decided on 07.07.2025.Category: Validity of Notifications under Section 168A, principles of natural justice, adjudication under Section 73.Relevant Provisions: Section 73 and Section 168A of CGST Act, 2017; corresponding State GST provisions; Notifications No.…

Adjudication order set aside as reply and personal hearing were ignored; Court directs reconsideration while validity of GST notifications awaits Supreme Court ruling

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GST demand set aside as show cause notice uploaded under ‘Additional Notices Tab’ denied petitioner proper opportunity of hearing; matter remanded with directions for fresh adjudication

Case Summary Case Title: India Steel through its Proprietor, Anis v. Govt. of NCT of Delhi & Ors.Court: High Court of Delhi at New DelhiPetition No.: W.P.(C) 9439/2025 & CM Appl. 39895/2025Category of Dispute: Natural justice in adjudication proceedings; challenge to notifications under Section 168A CGST ActDate of Judgement: 9th July 2025Relevant Sections: Section 73, Section 168A of CGST Act,…

GST demand set aside as show cause notice uploaded under ‘Additional Notices Tab’ denied petitioner proper opportunity of hearing; matter remanded with directions for fresh adjudication

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GST Compliance – Communication Between Taxpayers

Communication Between Taxpayers Edition: September 2025Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates. ✍️ Preface The GST system provides a built-in facility for communication between taxpayers. This helps suppliers and recipients to send…

GST Compliance – Communication Between Taxpayers

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Levy of GST on mining royalty upheld as Supreme Court clarified royalty is not a tax, thereby validating demand notices and summons.

Case Details Case Title: M/s Matri Stone Crusher & Ors. v. Union of India & Ors.Court: High Court of Himachal Pradesh, ShimlaPetition No.: CWP No. 139/2024Date of Judgment: 04.11.2024Category of Dispute: Levy of GST on Royalty (Classification/Taxability)Relevant Provisions: Section 70 of the CGST Act, 2017; Notifications 11/2017, 1/2017, 27/2018 – Central Tax (Rate) and parallel Himachal Pradesh…

Levy of GST on mining royalty upheld as Supreme Court clarified royalty is not a tax, thereby validating demand notices and summons.

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Petition challenging GST on royalty dismissed as Supreme Court clarified royalty is not a tax, thereby validating levy of GST on mining concessions

Case Reference M/s Sohan Singh Meet Singh and Sons v. Union of India & Ors.High Court of Himachal Pradesh, ShimlaCWP No. 3750 of 2024Judgment dated: 5th November, 2024Category: Classification / Levy of GST on RoyaltyRelevant Sections: Section 9 CGST Act, 2017; Notifications No. 1/2017 & 11/2017 CT (Rate) dated 28.06.2017; Notification No. 27/2018 CT (Rate) dated 31.12.2018 Facts (Paras 1–4) The…

Petition challenging GST on royalty dismissed as Supreme Court clarified royalty is not a tax, thereby validating levy of GST on mining concessions

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Stay updated with the latest GST notifications and updates. Find today issued central tax notifications under GST law.

Stay updated with the latest GST notifications and updates. Find today issued central tax notifications under GST law.

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Download Latest GST Notifications - We have listed some of important GST Notifications for download. Click the link under Download Column to download the particular notification. You may enter related keywords in the Search box ..