News

MRF Limited won a Rs 221.31 crore excise tax dispute as CESTAT ruled in its favour, cancelling the earlier demand.

MRF Limited Wins Rs 221.31 crore Tax Dispute as CESTAT Allows Appeal on Excise Issue

Judgement

The Allahabad High Court quashed the GST order passed under Section 125 of the Act, holding that no additional/general penalty can be imposed if late fee under Section 47 is already paid.

GST Section 125 General Penalty Cannot Be Levied If Section 47 Late Fee Is Already Paid: Allahabad HC

The HC held that GST authorities must grant taxpayers a proper opportunity for a personal hearing before passing final orders, reaffirming the principles of natural justice.

No Hearing, No Justice: Allahabad HC Reaffirms Taxpayer’s Right to Fair Opportunity under GST Law

Notifications

GSTAT has issued major instructions clarifying appeal filing requirements and supporting documents.

GSTAT Issues Key Instructions on Mandatory Documents for GST Appeals

The Allahabad High Court ruled that once GST late fees under Section 47 are paid, imposing an additional general penalty under Section 125 for the same default is unjustified and unlawful.

GST: When Section 47 Late Fee Is Already Paid, Additional Penalty U/s 125 Cannot Be Imposed, Says HC

Articles

The GST Department issued an Advisory regarding confirmation of "Tax Liability Breakup, As Applicable" in GSTR-3B-reg.

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MRF Limited Wins Rs 221.31 crore Tax Dispute as CESTAT Allows Appeal on Excise Issue

GST Section 125 General Penalty Cannot Be Levied If Section 47 Late Fee Is Already Paid: Allahabad HC

No Hearing, No Justice: Allahabad HC Reaffirms Taxpayer’s Right to Fair Opportunity under GST Law

GSTAT Issues Key Instructions on Mandatory Documents for GST Appeals

GST: When Section 47 Late Fee Is Already Paid, Additional Penalty U/s 125 Cannot Be Imposed, Says HC

GST Advisory on "Tax Liability Breakup" in GSTR-3B: What Taxpayers Must Do from Feb 2026