GST GSTN Advisory Dated 09/09/2025 – File pending returns before expiry of three years
As implemented vide Notification 28/2023 dated 31st July, 2023, the taxpayers shall not be allowed file their GST returns after the […]
GST, GSTN Advisory
September 2025
AAR Ruling, GST
GST AAR Tamil Nadu Ruling Dated 02/09/2025 – ITC Allowed on Steel Supports for Cranes & HVAC, denied on Civil Works
Case of Shiboura Machine India Pvt Ltd, AAR Tamil Nadu Ruling Dated 2nd September 2025. AAR ruled that the Applicant would be
AAR Ruling, GST
GST AAR Tamil Nadu Ruling Dated 02/09/2025 – Consultation for outpatients exempt from GST but medicines taxable
Case of Theni Nattathi Kshatriya Kula Hindu Nadargal Uravinmural Dharma Fund, AAR Tamil Nadu Ruling Dated 2nd September 2025. AAR ruled that
AAR Ruling, GST
GST AAR Tamil Nadu Ruling Dated 01/09/2025 – Ash bricks attract 12% GST with ITC or 6% without ITC
Case of SRS Industries, AAR Tamil Nadu Ruling Dated 1st September 2025. AAR ruled that the HSN code for Fly ash bricks
AAR Ruling, GST
GST AAR Tamil Nadu Ruling Dated 01/09/2025 – ISD Registration mandatory for common ITC Distribution from 1st April 2025
Case of MRF Limited, AAR Tamil Nadu Ruling Dated 1st September 2025. AAR ruled that with the amendment to Section 2(61) and Section 20 of the CGST Act, being made effective from 1st April
GST, Judiciary
GST SC Judgement Dated 29/08/2025 – No power to adjudicate ITC eligibility during refund proceedings
Case of Special Commissioner vs HYBON Technologies Private Limited, SC Judgement Dated 29th August 2025. The apex court upheld the HC decision
GST, Judiciary
GST SC Judgement Dated 25/08/2025 – SC allows GST refund for services provided to Foreign Universities
Case of Union of India vs KC Overseas Education Pvt Ltd, SC Judgement Dated 25th August 2025. The apex court held that services
GST, Judiciary
GST HC Rajasthan Judgement Dated 08/09/2025 – HC strikes down GST Circular restricting refunds
Case of Shree Arihant Oil and General Mills vs Union of India, HC Rajasthan Judgement Dated 8th September 2025. The case relates
GST, Judiciary
GST HC Delhi Judgement Dated 20/08/2025 – HC clarifies GST order validity, Email service & consolidated SCNs
Case of Rishi Enterprises vs Additional Commissioner Central Tax, HC Delhi Judgement Dated 20th August 2025. The court held that delay in
Custom Notifications, Customs
Customs Notification 53/2025 (NT) Dated 08/09/2025 – Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
CBDT notified the Tariff Values of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver, which shall come into force w.e.f. 09thSeptember 2025. The