ProIndiaClub

In the matter of Central Board of Indirect Taxes and Customs v. Aberdare Technologies Pvt. Ltd. , the Supreme Court of India, in a decision dated March 21, 2025 [Special Leave Petition (Civil) Diary No. 6332 of 2025, decided on 21-3-2025], affirmed the judgment of the Bombay High Court which held that an assessee must be permitted to rectify bona fide errors in its GST returns even after the expiry of the limitation period prescribed under Section 39(9) of the Central Goods and Services Tax Act, 2017, provided such errors do not

Adjudication of excess stock must be conducted under Section 73/74 of CGST Act rather than through confiscation proceedings under Section 130 of the CGST Act

Supreme Court Clarifies Educational Consultancy Services as Export of Services, Not Intermediary Recently, in the case of Commissioner of Goods and Service Tax, DGST Delhi v. Global Opportunities Pvt. Ltd. [SLP Appeal (C) No. 2752 of 2026, decided on 27-01-2026], the Supreme Court of India dismissed the Revenue’s appeal and upheld a landmark judgment by […]