Topic
Publish Date
Limitation is the Law: Telangana High Court Quashes GST Order Passed One Day Late
In tax adjudication, timelines are not mere guidelines but mandatory legal safeguards. The Telangana High Court’s decision in M/s Lakshmi Bhanu Steel Traders v. Assistant Commissioner (ST), Madhapur-2 Circle & Ors. [WP No. 16297 of 2025, decided on 25.06.2025] reaffirms that an order passed even a single day beyond the prescribed limitation period under Section 73 of the CGST/SGST Act, 2017 is without jurisdiction and liable to be quashed....... Read More
GST Notification Struck Down: High Court Upholds Taxpayers Rights in Landmark Ruling
In a landmark judgment, the Gauhati High Court has delivered a significant ruling that strengthens taxpayers’ rights by striking down Notification No. 56/2023-Central Tax, dated December 28, 2023, as ultra vires the Central Goods and Services Tax (CGST) Act, 2017. The decision in Mahabir Tiwari v. The Union of India (WP(C)/567/2024) [2025(06)LCX0400] reaffirms the sanctity of statutory limitations and the constitutional.......... Read More