Judgement

Gujarat HC Quashes GST Confiscation for Skipping Section 129 Procedure

GST Authorities Cannot Jump from Section 129 to Section 130 Without Completing Statutory Procedure: Gujarat HC

Transfer of long-term leasehold interest treated as immovable property, not supply of service

GST Not Leviable on Assignment of GIDC Leasehold Rights, Gujarat HC Reiterates

The Court clarified that Section 75(9) is not applicable in the present case, because it only applies when the interest is not mentioned in the final order, not the show cause notice.

Interest and Penalty Cannot Go Beyond Show Cause Notice: Allahabad High Court

Orders

As per the Maharashtra AAR, Masala Paan or Meetha Paan falls under Chapter Heading 2106 9099 and attracts GST at the rate of 18%.

Supply of Masala Paan with Principal Supply as Betel Leaf Not Composite Supply: AAR Clarifies

Articles

GST has opened online applications for the Composition Scheme 2026-27 to help eligible taxpayers register easily without interruption.

GST Composition Scheme 2026-27: Online Application Process Now Open

Advance ruling declined on eligibility of ITC for foundation and structural works as services were already executed prior to application

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GST Authorities Cannot Jump from Section 129 to Section 130 Without Completing Statutory Procedure: Gujarat HC

GST Not Leviable on Assignment of GIDC Leasehold Rights, Gujarat HC Reiterates

Interest and Penalty Cannot Go Beyond Show Cause Notice: Allahabad High Court

Supply of Masala Paan with Principal Supply as Betel Leaf Not Composite Supply: AAR Clarifies

GST Composition Scheme 2026-27: Online Application Process Now Open

ITC on RCC Foundation for Lyophilized Injectables Plant Not Ruled Upon as Activity Already Completed: Rajasthan AAR