INSTRUCTIONS
| Instruction No. | Subject |
| Instruction No. 03/2022-GST dt.14.06.2022 | Procedure relating to sanction, post-audit and review of refund claims |
CIRCULARS
| Circular No. | Subject |
| Circular No. 238/32/2024-GST dt. 15.10.2024 | Clarification of various doubts related to Section 128A of the CGST Act, 2017. |
| Circular No. 237/31/2024-GST dt.15.10.2024 [Para 3] | Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017. |
| Circular No. 31/05/2018 - GST dt.09.02.2018 | Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 |
PRESS RELEASE
| Date |
Subject |
| 21.07.2018 [Para 2(12)] | Recommendations made during the 28th meeting of the GST Council |
PORTAL RELATED UPDATES
| Date | Subject |
| 10/11/2023 | Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023 |
CASE LAW
|
Authority |
One liner |
|
2025(04)LCX0046 Allahabad High Court Simla Gomti Pan Products Private Limited |
Dismissal of the assessee GST appeals as time-barred is quashed as the appellate authority improperly failed to consider the exclusion of time spent pursuing remedies before the HC and SC under Section 14 of the Limitation Act. |
|
2025(02)LCX0309 Madras High Court Tvl Chennais Pet |
Order rejecting of the assessee appeal due to delay is set aside and remanded for fresh consideration as assessee was unaware of proceedings |
|
2025(02)LCX0304 Karnataka High Court S K Takappa |
Appeal filed on 22.03.2024 against the order which was communicated through e-mail on 22.12.2023 is within 90 days period u/s 107 of GST Act and is thus directed to be heard for fresh orders. |
|
2025(01)LCX0465 Madras High Court DSM Soft Private Limited |
Crediting of cash ledger to the extent of 10% would result in compliance with the statutory condition of pre-deposit for Section 107 CGST Act and failure to generate the DRC-03 is only technical violation. |
|
2024(09)LCX0311 Madras High Court Tvl Canply |
Order dismissing the late appeal is set aside as assessee had not given an opportunity to contest the assessment before the order was made. |
|
2024(06)LCX0038 Madras High Court Thangadurai Nadar Steels & Hardware and Paints |
Opportunity will be given to assessee to
submits his contention, if the delay in filing appeal is marginal. |
|
2024(04)LCX0207 Allahabad High Court Jai Prakash Shiv Charan Bidi |
Order in Appeal rejected merely on technical ground of not attaching certified copy of order u/s 74 with appeal is not allowed to stand. |
|
2024(02)LCX0449 Patna High Court Nitya Enterprises |
The extraordinary jurisdiction under Article 226 should not be invoked when alternative remedies are available. |
|
2024(01)LCX0450 Calcutta High Court G L Kundu & Sons Steel Private Limited |
In the event where statutory remedy is not available, writ petition is maintainable. |
|
2024(01)LCX0298 Allahabad High Court Murli Packers |
Benefit of Section 14 of the Limitation Act granted to appeal u/s 107 of the GST Act |
|
2024(01)LCX0285 Allahabad High Court Garg Enterprises |
Section 5 Limitation Act, 1963 does not apply to Section 107 CGST Act |
|
2021(02)LCX0239 Andhra Pradesh High Court Ali Cotton Mill |
Appeal u/s 107 can be filed electronically or manually as per Rule 108 |
|
2022(09)LCX0216 Supreme court of india BM Construction |
Assessee can file further appeal under Section 107 of GST Act against the order of assessment. |
|
2020(09)LCX0010 Orissa High Court Paradeep Phosphates Ltd |
|
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2020(08)LCX0043 Madhya Pradesh High Court Jagdish Arora |
Bail granted for offence u/s 132(1)(a) as petitioner had resigned from directorship of the company. |
|
2020(07)LCX0003 Allhabad High Court Vrishank Advertising |
|
|
2020(02)LCX0144 Orissa High Court Debabrata Mishra |
|
|
2018(12)LCX0019 Himachal Pradesh High Court Scott Edil Pharmacia Limited |
On account of no Appellate Forum been notified, writ petition disposed of with remedy to file appeal once Forum is notified |