Judgement

Once registration is cancelled, the taxpayer is under no obligation to access the GST portal, and issuance of notice only through the portal violates principles of natural justice.

Notice Only on GST Portal Invalid After Registration Cancellation: HC

High Court sets aside a GST order after finding that the show cause notice mentioned ‘NA’ for personal hearing and no opportunity of hearing was granted.

Personal Hearing Marked ‘NA’: Court Strikes Down GST Order for No Hearing

Valuation for penalty must follow invoice; enhanced valuation under Section 129(1)(b) set aside.

GST Detention and Penalty Set Aside as HC Holds Invoice Value Cannot Be Enhanced

HC remands matter where assessing officer ignored binding circulars on valuation of corporate guarantee between related parties

GST Order on Corporate Guarantee Set Aside for Non-Consideration of CBIC Circulars

News

Madras High Court rules that GST amnesty under Notification 07/2023 applies even to early GSTR-9 filers and holds that general penalty cannot be imposed where late fee is paid.

HC Extends GST Amnesty to Early GSTR-9 Filers; Sets Aside General Penalty Where Late Fee Is Paid

Articles

Starting on February 1, 2026, the existing GST compensation cess on these “sin goods” will be replaced by a new regime featuring additional excise duties and specialized health cess.

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Notice Only on GST Portal Invalid After Registration Cancellation: HC

Personal Hearing Marked ‘NA’: Court Strikes Down GST Order for No Hearing

GST Detention and Penalty Set Aside as HC Holds Invoice Value Cannot Be Enhanced

GST Order on Corporate Guarantee Set Aside for Non-Consideration of CBIC Circulars

HC Extends GST Amnesty to Early GSTR-9 Filers; Sets Aside General Penalty Where Late Fee Is Paid

Good News: New Excise Duties And Health Cess To Take Effect February 1, 2026