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56th GST Council Meeting Updates | Key highlights of GST Rate Changes & Relief Measures in 56 Council meeting
56th GST Council Meeting Update
Dear Learned Professionals/ colleagues,
Various reforms have been proposed in GST law benefiting public at large in the form of reduction in GST rates on essential goods/ services.
The Gist of changes proposed in rates are as given below: (Applicable w.e.f. 22nd September 2025)
Tax rate slabs of 12% and 28% have been removed completely
Revised GST slab rates are – 5% (Conc ...
No Penalty if E-Way Bill Expired Because of Vehicle Breakdown.
The Calcutta High Court recently delivered an important judgment regarding penalty proceedings under Section 129 of the WBGST/CGST Act, 2017. The case revolved around a consignment of sponge iron detained due to an expired e-way bill. The Court ultimately set aside the penalty, recognizing the genuine difficulties faced by the transporter.
Andhra Pradesh HC-Orders Without DIN are Invalid, Not Void.
The High Court held that assessment orders without a Document Identification Number (DIN) are invalid, not void. They remain operative until set aside. Taxpayers must challenge them promptly—delay (laches) can defeat relief. In this batch, all writ petitions were dismissed ...
OSMCL, though a Government Entity with 100% Odisha Govt. ownership, was held not to be providing “pure services” since its activities involved supply of goods along with services, and hence not eligible for GST exemption under Sl. No. 3 of Notification No. 12/2017-CT(R).
Facts of the Case:
The applicant OSMCL is a company incorporated under the Companies Act, 1956 with 100% equity held by the Government of Odisha.
Established via Government Resolution dated 26.06.2013, under the Department of Health & Family Welfare.
Main objectives:
Procurement of medicines, surgical goods, diagnostic and medical equipment through competitive ...
Delhi HC held that for exports from 13-Sep to Dec-2021 with LUT dated 26-08-2021, the ITC refund can’t be denied merely because July was in the claim period; rejection set aside and department must pay with statutory interest.
Facts of the Case-
A company exported goods between September and December 2021.
They had a valid LUT (Letter of Undertaking) dated
GST revisional orders issued after the 3-year limit under Section 108(2) are time-barred, as the Supreme Court’s COVID-19 limitation extension applies solely to litigants and not to tax authorities.
Background of the Case
The petitioner, engaged in the business of construction and sale of apartments, is a registered person under the GST Act. An assessment order was passed against him on 29.11.2021 for the tax periods covering 2017–2018 to 2020–2021.
Subsequently, on
Whether an assessment order passed in the name of a deceased person, without issuing notice to the legal heir, is valid under GST law?
No, the Hon’ble Madras High Court in Sahaya Kapil Bosco v. Deputy State Tax Officer (ST), Nagercoil Rural Assessment Circle [2025 TAXONATION 1462 (MADRAS)]
