Tax Tijori

Section 206C(1H) has been removed from April 1, 2025, and the seller will not have to collect TCS on goods sold. Omission Of Sections 206AB & 206CCA from April 1, 2025. The TCS rates for Timber and other forest produce, other than tendu leaves under section 206C(1) has been reduced to 2% from the previous limit of 2.5%. Enhanced Threshold Limits For TDS and TCS from April 1, 2025. Section 194T requires firms and LLPs to deduct TDS at the rate of 10% if the payments made to partners are more than Rs. 20,000 in a financial year.

GST JUDICIARY

Case No

M.A.T. 2312 of 2024

Held

Penalty u/s 129 of GST Act not invokable merely on non disclosure of full details of supplier in e way bills.

Authority

High Court Calcutta

Citation

2025-TaxTijori-GST-J-150

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Case No

WP No.38527 of 2024

Held

Supplier Liquidation Triggers GST Demand alleging ITC Claim from GST Return defaulters & Tax Non-Payers.

Authority

High Court Madras

Citation

2025-TaxTijori-GST-J-149

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Case No

(W.P.(C) 486/2025)

Held

Merely planning to file an appeal does not automatically stay a refund order

Authority

High Court Delhi

Citation

2025-TaxTijori-GST-J-148

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Case No

CWP-28974-2024 (O&M)

Held

SCN u/s 74 of CGST Act can be Issued Even if Proceedings Initiated Earlier u/s 73 Were Dropped: Punjab & Haryana High Court

Authority

High Court Haryana and Punjab

Citation

2025-TaxTijori-GST-J-147

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Case No

WRIT TAX No. - 2312 of 2024

Held

Allahabad High Court Quashes Order due to violation of Natural Justice Principles, saying GST Appeal Authority does not have Powers to Remand Proceedings.

Authority

High Court Allahabad

Citation

2025-TaxTijori-GST-J-146

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Case No

R/SPECIAL CIVIL APPLICATION NO. 14554 of 2024

Held

Gujarat High Court allows Refund without Interest of Excess GST Amount Paid Voluntarily due to System Error:

Authority

High Court Gujarat

Citation

2025-TaxTijori-GST-J-145

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Case No

Civil Writ Jurisdiction Case No.16407 of 2024

Held

Patna HC Directs to Consider Appeal relying on GST notification for condoning delay for non filling of appeal u/s 107 of CGST Act.

Authority

High Court Patna

Citation

2025-TaxTijori-GST-J-144

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Case No

WRIT TAX No. - 2260 of 2024

Held

High Court quashed order for "Wrong Fact Recorded by First Appeal that assessee Failed to Respond to Notice and did not Seek any Adjournment".

Authority

High Court Allahabad

Citation

2025-TaxTijori-GST-J-143

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Case No

WP(C) NO. 20656 OF 2024

Held

Orders Issued u/s 73 of CGST Act without Digital or Physical Signature of Officer are invalid ordered High Court Kerala

Authority

High Court Kerala

Citation

2025-TaxTijori-GST-J-142

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Case No

W.P.No.10413 of 2024

Held

Timely GST Due Paid w.r.t. Disparity in GSTR 1 & GSTR 3B ignored by Officer despite Noticing: Madras High Court remands for Reconsideration

Authority

High Court Madras

Citation

2025-TaxTijori-GST-J-141

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