Judgement

SC holds that only issuance of a show cause notice constitutes initiation of proceedings; summons under Section 70 are preliminary steps and not barred by Section 6(2)(b)

SC: Summons u/s 70 not “initiation of proceedings” under Section 6(2)(b) of CGST Act

Articles

The givernment has announced the appointment of judicial and technical members to the Tribunal's Principal Bench and State Benches across the country.

Government Notifies Appointment of Key Members to GST Appellate Tribunal

The court observed that the petitioner has mistakenly declared the turnover of a sister concern in the Form GSTR-1 and such a mistake must be allowed to be corrected.

Gujarat HC: Clerical Error in GSTR-1 (Wrong Sister Concern Turnover) Can Be Rectified; Appellate Order Quashed

If the land allotted by GIDC is assigned or transferred by the lessee in favour of a third party for consideration, it is treated as the assignment/sale/transfer of immovable property.

Gujarat HC: Assignment of 99-Year Leasehold Rights is Transfer of Immovable Property; No GST

On Independence Day, PM Narendra Modi announced the next-generation GST reforms, focusing on structural changes, rate rationalisation, and ease of living.

On Independence Day, PM Highlighted How GST Played a Vital Role in Building a Strong Tax System for Atmanirbhar Bharat

On Independence Day, PM Emphasis How GST Played a Vital Role in Building a Strong Tax System for Atmanirbhar Bharat

HC quashes GST order against KCC Buildcon, ruling that a phone call cannot replace a legally mandated personal hearing under Section 75(4) of the GST Act.

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SC: Summons u/s 70 not “initiation of proceedings” under Section 6(2)(b) of CGST Act

Government Notifies Appointment of Key Members to GST Appellate Tribunal

Gujarat HC: Clerical Error in GSTR-1 (Wrong Sister Concern Turnover) Can Be Rectified; Appellate Order Quashed

Gujarat HC: Assignment of 99-Year Leasehold Rights is Transfer of Immovable Property; No GST

On Independence Day, PM Emphasis How GST Played a Vital Role in Building a Strong Tax System for Atmanirbhar Bharat

Gujarat HC: Telephonic Call Not Personal Hearing Under GST, Order Quashed