GST reverse charge extended to used cooking oil, plastic, tyre and e-waste scrap from 1 November 2026
Registered recipients to pay GST under reverse charge on four goods bought from unregistered suppliers.
CGST Act 2017
No Interim Protection After Dismissal of Pre-Arrest Bail; Arrest Order under Section 69 CGST Act Must Be Communicated: Supreme Court
The Court held that communication of the Section 69, CGST Act order may be made electronically, in addition to the modes permitted under BNSS and other legally permissible modes of communication.
Pending investigation against co-accused cannot be sole ground to deny bail to accused under Section 132 CGST Act: Punjab & Haryana HC
The involvement of criminal justice system in cases pertaining to CGST Act begins at the stage of arrest and ends when bail is secured. Allowing such tendencies to go unchecked will raise serious doubts about efficacy of investigation, which naturally weakens the faith of the public in justice dispensation mechanism.
Legality of the Restriction Posed by Circular No. 181/13/2022-GST Dated 10-11-2022: Adding to the Woes of the Edible Oil and Coal Industry
by Ravi Raghavan*, Meghna Lal** and Vani Dwevedi***
‘Not violative of Articles 19(1)(g), 300-A of Constitution’; Patna High Court upholds constitutionality of Section 16(4) of CGST Act, 2017 and BGST Act, 2017
“Fiscal legislation having uniform application to all registered persons, cannot be said to be violative of Article 19(1)(g) of the Constitution and the question of such statutory provision being violative of Article 302 of the Constitution and in teeth of Article 13 of the Constitution of India does not arise at all.”
Claims of various stakeholders to be considered by Resolution Professional in accordance with law; NCLT, Chandigarh emphasizes
That various stakeholders are to be considered by the Resolution Professional under the relevant provisions of IBC andin accordance with law, and the same should be placed before the CoC for approval. Thus, the resolution plan was sent back for approval by the Committee of Creditors.
Calcutta High Court restricts Two wings of the same department, Anti Evasion wing and Range Officefrom initiating proceedings for same period while Audit Commissionerate asked to issued notice
Calcutta High Court | While deciding an intra-court appeal wherein it was alleged that three wings of the same department
CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the