![Himachal Pradesh SGST Dept. Authorizes GST Officers as “Proper Officers” for Powers u/s 74A and 75 of HPGST Act [Read Circular]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120050-himachal-pradesh-sgst-authorizes-gst-officers-proper-officers-hpgst-act-taxscan.webp "Himachal Pradesh SGST Dept. Authorizes GST Officers as “Proper Officers” for Powers u/s 74A and 75 of HPGST Act [Read Circular]")
Himachal Pradesh SGST Dept. Authorizes GST Officers as “Proper Officers” for Powers u/s 74A and 75 of HPGST Act [Read Circular]
The Himachal Pradesh government has given more legal powers to officers of the State Taxes and Excise Department working in the GST wing. This...
![General Penalty u/s 125 Cannot Be Imposed When Late Fee is Levied u/s 47: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/250x150_2118150-general-penalty-imposed-late-fee-levied-madras-hc-taxscan.webp "General Penalty u/s 125 Cannot Be Imposed When Late Fee is Levied u/s 47: Madras HC [Read Order]")
![Clinical Trial Services to Foreign Clients Qualify as Export of Services: Karnataka HC Quashes GST Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115573-clinical-trial-services-foreign-clients-qualify-export-services-karnataka-hc-gst-demand-taxscan.webp "Clinical Trial Services to Foreign Clients Qualify as Export of Services: Karnataka HC Quashes GST Demand [Read Order]")
Cross-LoC Barter Trade Constitutes Intra-State Supply Under GST Law: J&K&L HC Rules Transaction Taxable [Read Order]
The Jammu & Kashmir and Ladakh High Court (HC) has ruled that the Cross-LoC (Line of Control) barter trade between the two parts of the erstwhile State of Jammu and Kashmir constitutes an ...
![Cross-LoC Barter Trade Constitutes Intra-State Supply Under GST Law: J&K&L HC Rules Transaction Taxable [Read Order]](https://images.taxscan.in/h-upload/2025/11/30/500x300_2108938-barter-trade-intra-state-supply-gst-law-j-and-k-and-l-hc-transaction-taxable-taxscan.webp "Cross-LoC Barter Trade Constitutes Intra-State Supply Under GST Law: J&K&L HC Rules Transaction Taxable [Read Order]")
Calcutta HC Allows Senior Citizen’s GST Appeal Despite 311-Day Delay Citing Non-Functional Tribunal [Read Order]
The Calcutta High Court allowed a Goods and Services Tax (GST) Appeal filed by a senior citizen, despite a delay of 311 days, condoning the delay noting that the statutory second appellate forum was...
![Calcutta HC Allows Senior Citizen’s GST Appeal Despite 311-Day Delay Citing Non-Functional Tribunal [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107033-gst-apeel-site-image.webp "Calcutta HC Allows Senior Citizen’s GST Appeal Despite 311-Day Delay Citing Non-Functional Tribunal [Read Order]")
GAAAR Upholds Denial of ITC on Share Buyback Expenses for Gujarat Narmada Valley Fertilizers & Chemicals Ltd [Read Order]
The Gujarat Appellate Authority for Advance Ruling (GAAAR) upheld that expenses such as professional fees and legal charges relating to the buyback are not eligible for ITC, and further mandated the...
![GAAAR Upholds Denial of ITC on Share Buyback Expenses for Gujarat Narmada Valley Fertilizers & Chemicals Ltd [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103846-gujarat-narmada-valley-fertilizers-chemicals-ltd-site-image.webp "GAAAR Upholds Denial of ITC on Share Buyback Expenses for Gujarat Narmada Valley Fertilizers & Chemicals Ltd [Read Order]")
GST Portal Access Restored: Calcutta HC Allows Fresh Appeal Against Section 73 Order, Directs Reconsideration of Pending SCN [Read Order]
The Calcutta High Court upheld the taxpayer’s right to a fair hearing under the GST framework, allowing a fresh appeal against an order passed under Section 73 of the CGST/WBGST Act, 2017, after...
![GST Portal Access Restored: Calcutta HC Allows Fresh Appeal Against Section 73 Order, Directs Reconsideration of Pending SCN [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101189-gst-portal-access-restored-calcutta-hc-fresh-appeal-section-73-order-directs-reconsideration-pending-scn-taxscan.webp "GST Portal Access Restored: Calcutta HC Allows Fresh Appeal Against Section 73 Order, Directs Reconsideration of Pending SCN [Read Order]")
Personal Hearing in GST Cases: Supreme Court Dismisses SLP, Clarifies Section 75(5) Does Not Mandate Three Adjournments
The Supreme Court of India has upheld a Delhi High Court ruling reaffirming that Section 75(5) of the Central Goods and Services Tax Act, 2017 (CGST Act) does not mandate the grant of three personal...
