CIRCULARS
| Circular No. | Subject |
| Circular No. 238/32/2024-GST dt. 15.10.2024 [Para 3.2.2] | Clarification of various doubts related to Section 128A of the CGST Act, 2017. |
CASE LAW
| Particulars | One liner |
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2025(04)LCX0160 Punjab & Haryana High Court Guru Kirpa Steels |
Writ petition seeking a stay on recovery proceedings is disposed of as in fructuous since recovery was stayed after the assessee’s pre-deposit u/s 112(8) of the CGST Act, 2017 in accordance with the CBIC Circular No. 224/18/2024 dated 11.07.2024 and pending constitution of the GST Tribunal |
|
2025(02)LCX0055 Calcutta High Court Rockfield Mining and Minerals Private Limited |
Appellate Tribunal is yet to be constituted, therefore court grants unconditional stay of tax demand of appellate order and further grants continuation of interim order till disposal of writ petition, subject to assessee paying additional 10% of disputed tax amount. |