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. |
NOTIFICATIONS
| Notification No. | Subject |
| Notification No. 05/2020-Central Tax, dt. 13.01.2020 | Seeks to appoint Revisional Authority under CGST Act, 2017. |
CASE LAW
|
Authority |
One liner |
|
2025(07)LCX0436 Chattisgarh High Court Agrawal Agro Centre |
A revisional order passed without proper authorization and without recording reasons is unsustainable in law. |
|
2020(02)LCX0158 Kerala High Court Akay Flavours And Aromatics Pvt Ltd |
Additional court fee u/s 76(1) of Kerala Court Fees Act is leviable before filing appeal under GST Act. |