Bringing you the Best Analytical Legal News
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.
by Shareen Gupta* and Rajan Mishra**
“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.”
A quick legal roundup to cover important stories from all High Courts this week.
“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.”
President or a Member of the Appellate Tribunal can recuse himself in certain cases.
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.
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.
“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.”
Allahabad High Court directed the authorities to carry out the exercise in terms of Section 129 (1)(a) of the CGST Act within a period of two weeks from the date of this order.
The Court held that the proceedings initiated in terms of the impugned SCNs and their continuance would be futile and impractical. The impugned SCNs are essentially rendered impotent and would serve no practical purpose.
by Nilanjan Sen*, Sumeir Ahuja**, Shubhamay Dutta*** and Agrani Bhati****
Civil Procedure Code, 1908—Or. 7 R. 11—Rejection of plaint — Appeal against Trial Court’s decision allowing application for rejection
(2023) 2 HCC (Bom) GST—Offences and Penalties—Arrest and Detention—Input tax credit—Issue of fake invoices in favour of non-existing entities and passing on
Have a quick look at what the High Courts across the country adjudicated on through this week.