News

The Goods and Services Tax Network (GSTN) has now enabled the filing of Letter of Undertaking (LUT) on the GST Portal for the Financial Year 2026-27.

GSTN Update: LUT Filing for FY 2026-27 Now Live on GST Portal; Check Details and Step-by-Step Guide

Judgement

Gujarat High Court holds that the limitation period for filing a GST appeal begins from the rejection of the rectification application and not from the original order.

GST Appeal Limitation Must Be Counted from Rectification Rejection, Holds Gujarat High Court

The Court ruled that once a hearing date is fixed, the authority must either pass the order on that day or schedule a new date and inform the taxpayer about it.

Allahabad High Court Quashes GST Order Passed Without Proper Hearing

High Court holds delay beyond 120 days under Section 107 CGST Act is uncondonable; writ jurisdiction cannot dilute legislative limitation

Gujarat HC Refuses to Interfere with GST Registration Cancellation Filed Beyond Statutory Appeal Period

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

Explore Our Blogs

GSTN Update: LUT Filing for FY 2026-27 Now Live on GST Portal; Check Details and Step-by-Step Guide

GST Appeal Limitation Must Be Counted from Rectification Rejection, Holds Gujarat High Court

Allahabad High Court Quashes GST Order Passed Without Proper Hearing

Gujarat HC Refuses to Interfere with GST Registration Cancellation Filed Beyond Statutory Appeal Period

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