Judgement

Punjab & Haryana High Court bars excess blocking of Electronic Credit Ledger under Rule 86A

Negative Blocking of GST Credit Beyond Available Balance Is Illegal

High Court rules that GST authorities cannot recover refund under Section 73 once the refund order has been upheld by the appellate authority under Section 107

GST Authorities Cannot Reopen Refund Through Section 73 After Appellate Confirmation

Allahabad High Court directs GSTN to improve its portal for better accessibility and ease of use, ensuring timely tax compliance for businesses.

High Court Directs GSTN to Improve Portal for Better User Experience and Business Support

Search Assessment under Section 153A: Entire Purchases Cannot Be Disallowed; Only Embedded Profit Taxable

Bogus Purchase Additions Restricted to Profit Element; ITAT Delhi Reduces GP Rate to 11% Net of GST

Tribunal Reiterates That Offshore Supplies Linked to Equipment Sale Are Not FTS or Business Profits in India

ITAT Holds Offshore Supply of Drawings, Designs and Equipment by German Company Not Taxable in India

Notifications

The Ministry of Finance has amended the GSTAT Group “C” Recruitment Rules 2024, revising eligibility and deputation provisions, effective from December 24, 2025.

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Negative Blocking of GST Credit Beyond Available Balance Is Illegal

GST Authorities Cannot Reopen Refund Through Section 73 After Appellate Confirmation

High Court Directs GSTN to Improve Portal for Better User Experience and Business Support

Bogus Purchase Additions Restricted to Profit Element; ITAT Delhi Reduces GP Rate to 11% Net of GST

ITAT Holds Offshore Supply of Drawings, Designs and Equipment by German Company Not Taxable in India

MoF Amends GST Appellate Tribunal Group “C” Recruitment Rules 2024, Effective Dec 24, 2025