Rights of Taxpayers During GST Audit: Notice, Access to Findings, and Hearing
A Goods and Services Tax (GST) audit is a statutory process. It is not a free inspection. The CGST Act grants specific rights to taxpayers during an...
![‘Amazon Internet Services Not An ‘Intermediary’: CESTAT Quashes Service Tax Demand on Data Hosting Services [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/250x150_2120867-amazon-internet-services-not-an-intermediary-taxscan.webp "‘Amazon Internet Services Not An ‘Intermediary’: CESTAT Quashes Service Tax Demand on Data Hosting Services [Read Order]")
![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/2026/01/16/250x150_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]")
![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]
In a recent ruling, the Karnataka High Court held that clinical trial services provided by an Indian company to foreign clients qualify as export of services and cannot be subjected to GST and...
![Clinical Trial Services to Foreign Clients Qualify as Export of Services: Karnataka HC Quashes GST Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_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]")