GST
Transactions Between Clubs and Their Members: An Analysis Through the Lens of the Principle of Mutuality
by Shivam Kumar* and Utkarsh Pandey**
GST (Fourth Amendment) Rules 2025: Electronic Registration, Aadhaar Authentication & New Threshold Options
Vide this amendment, the electronic grant of GST registration will be given in 3 working days.
Inside Gujarat Appellate AAR order refusing Input Tax Credit claim on buyback expenditure of Gujarat Narmada Valley Fertilizers & Chemical’s shares
Reaffirming the principle that transactions in securities fall outside the ambit of GST, the Gujarat Appellate Authority for Advance Ruling held that ITC on share buyback expenses is inadmissible and must be reversed under Section 17(3) of the CGST Act, 2017.
Know Thy Newly Appointed Supreme Court Judge: Justice Alok Aradhe
Prior to being elevated to the Supreme Court, Justice Alok Aradhe served as Chief Justice for the High Courts of Telangana and Bombay and also as Judge in Karnataka, Jammu and Kashmir and Madhya Pradesh High Courts.
Read why AAR Tamil Nadu refused to admit Auto Color Paints’ application for refund and Input Tax Credit adjustment over erroneous GST reporting
In the present case, Auto Color Paints mistakenly reported purchase invoices as sales in GSTR-1 from 2017—18 to 2022—23, resulting in a loss of Input Tax Credit amounting to ₹18.53 lakh. After the supplier refused adjustment, the applicant approached AAR, Tamil Nadu, seeking relief under Section 97 of the CGST Act.
GST Overhaul: Revised IGST and UTGST Rate Structure
Discover the latest IGST and UTGST rate changes announced by the Finance Ministry, effective from 22nd September.
New GST Rates effective from 22-9-2025: Major reform to ease consumer burden and simplify tax structure
The new GST Rates will come into effect on 22-9-2025 impacting a range of goods and services.
GST Council’s 56th Meet introduces Key Slab Reforms and Tribunal Rollout — New GST Rates & FAQs Inside
GST Council’s 56th meeting introduced key reforms including GST rate changes on services, aiming to simplify compliance and boost ease of doing business, set to be implemented from 22nd September 2025.
Carried Interest — Identity Crisis or Identity in Abundance
by Shareen Gupta* and Rajan Mishra**
‘Amendments to complaints permissible after cognizance if no prejudice is caused to accused’; Supreme Court allows amendment in S.138 NI Act complaint
“Procedure, it is said, is only a handmaiden and not a mistress of justice. However, the said adage has been followed only in the breach in this case. A simple issue of an amendment to a complaint has held up a trial under Section 138 of the Negotiable Instruments Act, 1881 for the last nearly two years.”
HIGH COURT JUNE 2025 WEEKLY ROUNDUP | Burger Singh’s Trade mark; News Minute’s Gag Order; Idol Immersion; and more
A quick legal roundup to cover important stories from all High Courts this week.
Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1
“In the government, there is no system of rectification of any return once it is filed. However, petitioner had submitted application to rectify GST 3B on par with the GSTR 1 relating to certain total taxable value, total integrated tax, total CGST, total SGST.”
Govt mandates electronic filing of appeals vide GSTAT (Procedure) Rules, 2025
President or a Member of the Appellate Tribunal can recuse himself in certain cases.
RVNL is liable to be taxed at concessional rate of 12% GST, and not 18% for railway work contracts: Madras HC
After applying the definition of Railway as defined under the Railways Act, 1989, to the contract between the petitioner and RVNL, it would constitute that the work specified under the contract is the original work pertaining to railway for the purpose of the subject notification and thus, covered under Serial No. 3(v)(a) of the notification dated 28-06-2017 issued by Central Government.
‘Audi alteram partem cannot be used to cure self-suffered wound’; P&H HC refuses relief to electricity firm that overcharged residents
The Court held that the petitioner approached the Court raising hue and cry about the violation of the principle of natural justice with an oblique motive to create a defence at the appellate stage, immediately after the culmination of the proceedings before the Consumer Forum.
Punjab & Haryana HC refuses to de-freeze Vuenow Infotech’s bank accounts in Cloud Particle Scam case
“Though the Constitutional Courts are the sentinels of justice, however, this power of judicial review is required to be exercised with due care and caution and interference at the stage of investigation is made in rare and exceptional cases.”
