SC Greenlights Rectification of GST Errors Post-Deadline In a landmark ruling in CBIC vs. Aberdare Technologies Pvt. Ltd. (2025-TIOL-16-SC-GST), the Supreme Court upheld the Bombay High Court’s verdict allowing correction of bonafide GST return errors beyond the statutory deadline. 🔹 Background:Aberdare filed its returns on time but later found clerical…
The government has revised GST rules for restaurant & catering services in hotels, effective April 1, 2025, via Notification No. 05/2025-CT (Rate). Key points: 🔹 ‘Specified Premises’ Re-defined:Now based on actual transaction value (Rs. 7,500+ per day per unit), not ‘declared tariff’. 🔹 Who Qualifies: 🔹 Tax Impact: 🔹 Opt-In/Opt-Out…
This article examines the Hon’ble Supreme Court’s recent ruling in Radhika Agarwal v. Union of India [2025] 171 taxmann.com 832 (SC) a landmark judgment with significant legal implications. The decision addresses the constitutional validity of arrest powers under Section 69 and the issuance of summons under Section 70 of the Central Goods and Services Tax (CGST) Act, along with…
An issue that generated majority of litigation in initial years of GST law (except of course the wrath of check post officers under sections 129 and 130 of the CGST Act) and consumed significant time of the High Court’s across the country was disputes around carry-forward of input tax credit/Cenvat…
Recently, the Andhra Pradesh High Court in Patanjali Foods Limited v. Assistant Commissioner ST FAC and Others (Writ Petition No: 28529/2023 and Writ Petition No: 4944/2024) pronounced a significant judgement having far reaching impact on rights of a successful resolution applicant under the Insolvency and Bankruptcy Code, 2016 (‘IBC’) vis-Ã -vis the power of the sovereign to…