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GST audit documents and financial records illustrating whether adjudicating authorities can revive dropped audit issues under Sections 65, 73 and 74 of the GST Act

Can Adjudicating Authorities Reopen Dropped Audit Issues? | Critical Analysis of Post-Audit Litigation before GSTAT

2026-01-29 6:42 am

Abstract The advent of the Goods and Services Tax (GST) regime in India was envisioned as a mechanism for simplified, technology-driven tax administration, yet it has inadvertently birthed complex procedural challenges. One particularly vexatious trend emerging in recent practice is the jurisdictional friction between the conclusions drawn during a statutory

Cigarette placed in an ashtray symbolising GST Compensation Cess and increased tobacco excise duty under the Central Excise Amendment Bill, 2025 in India

BEYOND GST COMPENSATION CESS: PARLIAMENT’S RENEWED EXCISE POWER OVER TOBACCO IN 2025

2025-12-15 10:05 am

INTRODUCTION India’s Parliament recently introduced the Central Excise Amendment Bill, 2025. This change updates the tax rules for tobacco and similar sin goods, like pan masala. It steps in as the GST compensation cess ends soon, keeping high taxes on these harmful products to protect government money and public health.

Limitations of Advance Ruling under GST Law – Image highlighting that AAR is not universally binding and carries limited scope under Section 103 CGST Act.

The Limits of Advance Rulings in GST: Why Blind Reliance Can Backfire

2025-10-06 7:55 am

Imagine you are a small business owner operating a manufacturing facility. You don’t know if your product is subject to the 5% or 18% GST rate. So, you approach the Authority for Advance Ruling (AAR), like many law-abiding taxpayers, in the hopes of obtaining clarification and averting further disputes. According

Illustration of Madras High Court with headline on GST landmark ruling – Court holds that clubbing multiple financial years in one GST show cause notice is impermissible under CGST Act.

Madras High Court Quashes Composite Assessment: Clubbing of Multiple Years in a Single Notice is Impermissible

2025-10-06 7:49 am

Recently the Hon’ble Madras High Court in M/S R A and Co v. The Additional Commissioner of Central Taxes, W.P. No. 17239 of 2025 (decided on July 21, 2025), has once again reaffirmed the well settled principle that under the Goods and Services Tax (GST) framework. That a show cause notice or

Image showing scales of justice, gavel, and law books representing judicial discipline in GST with reference to Union of India v. Kamlakshi Finance Corporation Ltd.

Judicial Discipline in GST: Supreme Court’s Kamlakshi Finance Ruling and Its Impact on Taxpayer Protection

2025-10-06 7:39 am

When we talk about tax administration in India, one principle stands taller than most others: judicial discipline. It sounds technical, but in practice, it simply means that when a higher judicial or appellate authority has spoken, those lower in the hierarchy must listen and comply. Without this rule, there would

Infographic explaining revised GST 2.0 guidelines for MRP revision after GST rate reduction, highlighting compliance requirements for businesses.

Revised Guidelines on GST Rate Change and MRP Revision under Legal Metrology Rules (2025)

2025-09-20 8:05 am

Introduction The Ministry of Consumer Affairs, Food & Public Distribution, Government of India, has issued a revised circular dated 18.09.2025, superseding its earlier MRP Revision circular dated 09.09.2025. These changes directly impact manufacturers, packers, importers, and retailers dealing with pre-packaged commodities in the wake of GST rate revisions. The revisions simplify compliance

Section 75 of CGST Act Explained: General Provisions Relating to Determination of Tax

2025-09-17 6:41 am

The GST law is highly technical and intricate, especially concerning tax determination, penalties, and adjudication proceedings. Section 75 of CGST Act provides general provisions that apply to both cases of tax shortfall with and without fraud, while Sections 73 and 74 deal with cases of tax shortfall with and without

Section 73 vs Section 74 of CGST Act: What’s the difference, and what it means for You

2025-09-17 6:32 am

When the tax officer knocks, the law treats that knock differently depending on why they’re knocking. Two provisions i.e., Section 73 and Section 74 of CGST Act, may look similar on the surface: both deal with recovering tax that was not paid or was wrongly taken as ITC, or refunds given in error. But they operate

Image showing MRP revision from ₹150 to ₹140 (inclusive of all taxes) after GST rate reduction, highlighting compliance under GST 2.0 and Legal Metrology rules.

MRP Revision After GST Rate Cut: Legal Guidelines, Deadlines & Compliance (GST 2.0)

2025-09-16 1:47 pm

DISCLAIMER: The the information provided herein is as per the Central Government’s Circular dated 09th September 2025. A new circular revising the guidelines for MRP revision has been issued by the Central Government on 18th September 2025, substantially amending the MRP Revision guidelines. MRP revision guidelines as per the amended

Finance Minister announcing GST 2.0 reforms in India – Central Government introduces new GST slab rates 2025

GST 2.0 India: New GST Slab Rates 2025 Explained – What Gets Cheaper and Costlier

2025-09-16 1:21 pm

INTRODUCTION In a landmark move aimed at streamlining India’s indirect taxation system and boosting consumption, the GST Council has approved GST 2.0, a major overhaul of the Goods and Services Tax (GST) structure. Effective from September 22, 2025, the revamped regime introduces a simplified tax system, significantly lowering tax rates

Can Adjudicating Authorities Reopen Dropped Audit Issues? | Critical Analysis of Post-Audit Litigation before GSTAT

Abstract The advent of the Goods and Services Tax (GST) regime in India was envisioned as a mechanism for simplified, technology-driven tax administration, yet it

2026-01-29 No Comments

Taxation

BEYOND GST COMPENSATION CESS: PARLIAMENT’S RENEWED EXCISE POWER OVER TOBACCO IN 2025

INTRODUCTION India’s Parliament recently introduced the Central Excise Amendment Bill, 2025. This change updates the tax rules for tobacco and similar sin goods, like pan

2025-12-15 No Comments

All Posts

The Limits of Advance Rulings in GST: Why Blind Reliance Can Backfire

Imagine you are a small business owner operating a manufacturing facility. You don’t know if your product is subject to the 5% or 18% GST

2025-10-06 No Comments

All Posts

Madras High Court Quashes Composite Assessment: Clubbing of Multiple Years in a Single Notice is Impermissible

Recently the Hon’ble Madras High Court in M/S R A and Co v. The Additional Commissioner of Central Taxes, W.P. No. 17239 of 2025 (decided on July

2025-10-06 No Comments

All Posts

Judicial Discipline in GST: Supreme Court’s Kamlakshi Finance Ruling and Its Impact on Taxpayer Protection

When we talk about tax administration in India, one principle stands taller than most others: judicial discipline. It sounds technical, but in practice, it simply

2025-10-06 No Comments

All Posts

Revised Guidelines on GST Rate Change and MRP Revision under Legal Metrology Rules (2025)

Introduction The Ministry of Consumer Affairs, Food & Public Distribution, Government of India, has issued a revised circular dated 18.09.2025, superseding its earlier MRP Revision circular

2025-09-20 No Comments

All Posts

Section 75 of CGST Act Explained: General Provisions Relating to Determination of Tax

The GST law is highly technical and intricate, especially concerning tax determination, penalties, and adjudication proceedings. Section 75 of CGST Act provides general provisions that

2025-09-17 No Comments

All Posts

Section 73 vs Section 74 of CGST Act: What’s the difference, and what it means for You

When the tax officer knocks, the law treats that knock differently depending on why they’re knocking. Two provisions i.e., Section 73 and Section 74 of CGST Act, may look similar on

2025-09-17 No Comments

All Posts

MRP Revision After GST Rate Cut: Legal Guidelines, Deadlines & Compliance (GST 2.0)

DISCLAIMER: The the information provided herein is as per the Central Government’s Circular dated 09th September 2025. A new circular revising the guidelines for MRP

2025-09-16 No Comments

All Posts

GST 2.0 India: New GST Slab Rates 2025 Explained – What Gets Cheaper and Costlier

INTRODUCTION In a landmark move aimed at streamlining India’s indirect taxation system and boosting consumption, the GST Council has approved GST 2.0, a major overhaul

2025-09-16 No Comments

News & Blogs

Can Adjudicating Authorities Reopen Dropped Audit Issues? | Critical Analysis of Post-Audit Litigation before GSTAT

BEYOND GST COMPENSATION CESS: PARLIAMENT’S RENEWED EXCISE POWER OVER TOBACCO IN 2025

The Limits of Advance Rulings in GST: Why Blind Reliance Can Backfire

Madras High Court Quashes Composite Assessment: Clubbing of Multiple Years in a Single Notice is Impermissible

Judicial Discipline in GST: Supreme Court’s Kamlakshi Finance Ruling and Its Impact on Taxpayer Protection

Revised Guidelines on GST Rate Change and MRP Revision under Legal Metrology Rules (2025)

Section 75 of CGST Act Explained: General Provisions Relating to Determination of Tax

Section 73 vs Section 74 of CGST Act: What’s the difference, and what it means for You

MRP Revision After GST Rate Cut: Legal Guidelines, Deadlines & Compliance (GST 2.0)

GST 2.0 India: New GST Slab Rates 2025 Explained – What Gets Cheaper and Costlier

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Can Adjudicating Authorities Reopen Dropped Audit Issues? | Critical Analysis of Post-Audit Litigation before GSTAT

BEYOND GST COMPENSATION CESS: PARLIAMENT’S RENEWED EXCISE POWER OVER TOBACCO IN 2025

The Limits of Advance Rulings in GST: Why Blind Reliance Can Backfire

Madras High Court Quashes Composite Assessment: Clubbing of Multiple Years in a Single Notice is Impermissible

Judicial Discipline in GST: Supreme Court’s Kamlakshi Finance Ruling and Its Impact on Taxpayer Protection

Revised Guidelines on GST Rate Change and MRP Revision under Legal Metrology Rules (2025)

Section 75 of CGST Act Explained: General Provisions Relating to Determination of Tax

Section 73 vs Section 74 of CGST Act: What’s the difference, and what it means for You

MRP Revision After GST Rate Cut: Legal Guidelines, Deadlines & Compliance (GST 2.0)

GST 2.0 India: New GST Slab Rates 2025 Explained – What Gets Cheaper and Costlier

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Right To Walk As A Fundamental Right: Maniyar Iliyaz @ Shaik Riyaz & Anr. VS. P. Ayyappan & Ors.

Top 10 Common Compliance Errors by Businesses under the legal Metrology (Packaged Commodities) Rules,2011

Legal Metrology in India (packaged Commodities):Compliance Obligations For Manufacturers And Importers

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