![CBIC Circular on GSTR-2A vs 3B ITC Difference Ignored by GST Dept: Karnataka HC sets aside orders [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2111986-cbic-circular-gstr-2a-3b-itc-difference-gst-dept-karnataka-hc-orders-taxscan.webp "CBIC Circular on GSTR-2A vs 3B ITC Difference Ignored by GST Dept: Karnataka HC sets aside orders [Read Order]")
CBIC Circular on GSTR-2A vs 3B ITC Difference Ignored by GST Dept: Karnataka HC sets aside orders [Read Order]
The Karnataka High Court has set aside GST ( Goods and Services Tax ) demand orders passed solely on the basis of differences between Input Tax...
![Writ Petition Maintainable on when Statutory Forum Non-Functional: Orissa HC says GSTAT is Functional, directs to approach Tribunal [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/250x150_2111006-orissa-hc-gstat-statutory-forum-writ-petition-non-functional-tribunal-taxscan.webp "Writ Petition Maintainable on when Statutory Forum Non-Functional: Orissa HC says GSTAT is Functional, directs to approach Tribunal [Read Order]")
![IGST Refund on Exports cannot be denied on Ground of Alleged Excess ITC of Prior FY Without SCN: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111698-igst-refund-exports-denied-ground-alleged-excess-itc-prior-fy-without-scn-delhi-hc-taxscan.webp "IGST Refund on Exports cannot be denied on Ground of Alleged Excess ITC of Prior FY Without SCN: Delhi HC [Read Order]")
![Uttarakhand HC directs GST Anti-Evasion Cell to provide documents after Taxpayer claims no SCN or RUDs were Served [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111745-uttarakhand-hc-directs-gst-anti-evasion-taxscan.webp "Uttarakhand HC directs GST Anti-Evasion Cell to provide documents after Taxpayer claims no SCN or RUDs were Served [Read Order]")
GST Authorities investigated Service Tax under Guise of Scrutinizing TRAN-1: Calcutta HC Restrains Coercive Action [Read Order]
The Calcutta HighCourt restrained the Goods and Services Tax (GST) authorities from employing coercive measures after it was alleged that the authorities had examined matters pertaining to the...
![GST Authorities investigated Service Tax under Guise of Scrutinizing TRAN-1: Calcutta HC Restrains Coercive Action [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111656-gst-authorities-investigated-service-tax-under-guise-scrutinizing-tran1-calcutta-hc-restrains-coercive-action.webp "GST Authorities investigated Service Tax under Guise of Scrutinizing TRAN-1: Calcutta HC Restrains Coercive Action [Read Order]")
VAT/CST Incentive Not Additional Consideration and Not Part of Assessable Value: CESTAT Holds Reimbursement cannot be Included u/s 4 [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed the appeal, holding that the VAT/CST reimbursements received by the appellant from the Government of...
![VAT/CST Incentive Not Additional Consideration and Not Part of Assessable Value: CESTAT Holds Reimbursement cannot be Included u/s 4 [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111237-vat-cst-incentive-additional-consideration-not-part-assessable-value-cestat-reimbursement-taxscan.webp "VAT/CST Incentive Not Additional Consideration and Not Part of Assessable Value: CESTAT Holds Reimbursement cannot be Included u/s 4 [Read Order]")
GST SCN Unanswered and Ex Parte Order Passed: Delhi HC Remands Case, Validity of Notification in Question Awaits SC Verdict [Read Order]
The Delhi High Court has set aside an ex parte GST demand order against the petitioner, holding that the petitioner was denied a fair opportunity to respond to the show cause notice. While...
![GST SCN Unanswered and Ex Parte Order Passed: Delhi HC Remands Case, Validity of Notification in Question Awaits SC Verdict [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111026-gst-scn-unanswered-ex-parte-order-passed-delhi-hc-remands-case-notification-sc-verdict-taxscan.webp "GST SCN Unanswered and Ex Parte Order Passed: Delhi HC Remands Case, Validity of Notification in Question Awaits SC Verdict [Read Order]")
Centre Details GST Reforms in Coal Sector, Claims Rationalisation of Tax Structure and Lower Power Costs [Read Order]
Firstly, it was stated that the GST Compensation Cess of ₹ 400 per tonne on coal has been abolished. Further, the GST rate on coal saw a sharp uptick from 5% to 18%. According to the...
![Centre Details GST Reforms in Coal Sector, Claims Rationalisation of Tax Structure and Lower Power Costs [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111292-centre-details-gst-reforms-coal-sector-claims-rationalisation-tax-structure-lower-power-costs-taxscan.webp "Centre Details GST Reforms in Coal Sector, Claims Rationalisation of Tax Structure and Lower Power Costs [Read Order]")
Calcutta HC: Charge Sheet u/r 14 CCS can Be Challenged Only on Limited Grounds, CGST Superintendent to Face Inquiry [Read Order]
The Calcutta High Court, in a recent case, has declined to interfere with a charge sheet issued under Rule 14 of the CCS (CCA) Rules, 1965, against a CGST Superintendent, holding that a charge sheet...
![Calcutta HC: Charge Sheet u/r 14 CCS can Be Challenged Only on Limited Grounds, CGST Superintendent to Face Inquiry [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111233-calcutta-hc-cgst-charge-sheet-limited-grounds-superintendent-face-inquiry-cgst-superintendent-taxscan.webp "Calcutta HC: Charge Sheet u/r 14 CCS can Be Challenged Only on Limited Grounds, CGST Superintendent to Face Inquiry [Read Order]")