Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
Gujarat High Court held that grievances over non-supply of Relied Upon Documents (RUDs) must be challenged before the Appellate Authority, not via writ, as such issues are within the statutory appellate framework under GST law.
The Gujarat High Court held that grievances regarding non-supply of relied upon documents (RUDs) under GST Rule 138B must be challenged before the Appellate Authority, not via writ petition.
57th GST Council recommends extending ITC refunds to capital goods and input services under inverted duty structure and zero-rated supplies.
The 57th GST Council proposed return reforms to resolve input tax credit mismatches automatically, enhancing compliance efficiency and reducing disputes.
The 57th GST Council meeting recommended raising the threshold for tax notices under Sections 73 and 74 to ₹10,000, aiming to reduce litigation burden on small taxpayers.
CAAR Mumbai rules imported orthodontic sheets are plastic materials, not dental appliances, affecting duty rates and GST classification.
GST procedural reforms not requiring legislation will roll out from November 1, 2026, while statutory changes are scheduled for April 1, 2027. The changes aim to simplify compliance and reduce audit disputes.
The GST Council has approved non-statutory process reforms to roll out from November 1, 2026, including simplification of returns and automated notices, while major legislative changes are planned for April 1, 2027. The reforms aim to reduce compliance burden.
57th GST Council proposes automation of refund processing and expanded input tax credit eligibility to improve business liquidity.
GST Council to insert new Rule 14B to simplify registration for small sellers on e-commerce platforms.
The 57th GST Council decided to auto-approve routine registration changes like trade name, partner names, and additional business places.
New GST notifications clarify mandatory and optional tables in GSTR-9 and GSTR-9C for FY 2025-26, including relaxations and exemption thresholds. Small taxpayers may benefit from simplified reporting.