Lok Sabha sees adjournments, RS walkout over SIR; govt says not averse to discussion

Lok Sabha sees adjournments, RS walkout over SIR; govt says not averse to discussionGSTDated:- 1-12-2025PTINew Delhi, Dec 1 (PTI) The first day of the Winter session witnessed repeated adjournments of the Lok Sabha and an opposition walkout from the Rajya

Lok Sabha sees adjournments, RS walkout over SIR; govt says not averse to discussion
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) The first day of the Winter session witnessed repeated adjournments of the Lok Sabha and an opposition walkout from the Rajya Sabha over demand for a debate on Special Intensive Revision of electoral rolls as the government asserted that it is not averse to a discussion but a timeline cannot be set.
Interacting with reporters in Parliament House complex before the start of the session, Prime Minister Narendra Modi hit out at the Opposition, accusing it of turning Parliament into a “warm up arena” for elections or as an outlet to vent out frustration after defeat, and offered to give them tips to

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satisfied with the minister's response, members of several opposition parties staged a walkout from the Upper House.
Responding to the opposition parties' demand to start an immediate discussion on the ongoing SIR exercise in nine states and three Union territories, Rijiju sought more time to respond to the matter.
Rajya Sabha Chairperson C P Radhakrishnan had earlier disallowed notices given by nine opposition members on several issues, including a discussion on SIR, leading to protests by the Opposition.
Separately, Congress MP Renuka Chowdhury triggered a row when she arrived in Parliament with a rescued stray in her car.
As some ruling party MPs accused her of indulging in drama, the former Union minister hit back saying “those

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he northeastern state. The Bill was introduced on Monday itself and cleared after a brief debate.
It was the first day of Radhakrishnan as the presiding officer after being elected as the vice president in September following the sudden resignation of Jagdeep Dhankhar.
Addressing the House, Radhakrishnan urged members to uphold the Constitution and follow parliamentary norms while adhering to the 'Lakshman Rekha' as envisaged under the rules of the Upper House.
He also called upon members to respect institutions and understand their responsibilities towards the nation.
Welcoming the new Chair, Prime Minister Narendra Modi said the rise of Radhakrishnan from an ordinary background to the office of Vice President reflects the true str

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GST collections slip on rate cuts to Rs 1.7 lakh cr in Nov

GST collections slip on rate cuts to Rs 1.7 lakh cr in NovGSTDated:- 1-12-2025PTINew Delhi, Dec 1 (PTI) India’s Goods and Services Tax (GST) collections slipped to a year-low of Rs 1.70 lakh crore in November, growing at a meagre 0.7 per cent year-on-year

GST collections slip on rate cuts to Rs 1.7 lakh cr in Nov
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) India's Goods and Services Tax (GST) collections slipped to a year-low of Rs 1.70 lakh crore in November, growing at a meagre 0.7 per cent year-on-year on a base lowered by the exclusion of proceeds from cess on sin and luxury goods, the official data released on Monday showed.
While tepid collections were attributed to a major reduction in tax rates on most goods and services, the silver lining was the spurt in consumption across the economy, as evident from the rise in turnover of most companies, giving hope of a multiplier effect of the rate cut in the medium term.
In a major reform aimed at spurring domestic consumpt

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lower than the Rs 1.96 lakh crore in October 2025. The October collections include compensation cess.
The November 2024 GST collection of Rs 1.69 lakh crore, as the official data cited, excluded Rs 12,950 crore of collections from cess.
With the cess, which was always part of the official GST collection numbers released previously, the November 2024 number was about Rs 1.82 lakh crore.
This, compared to November 2025 proceeds of Rs 1.74 lakh crore (after including cess proceeds of Rs 4,006 crore), was lower by 4.22 per cent.
Effective September 22, GST compensation cess is levied only on tobacco and pan masala, unlike earlier, when it was levied at varied rates on luxury, sin and demerit goods.
Government sources said that cess has not

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ue, which is an indicator of tax revenues from domestic sales, declined 2.3 per cent to over Rs 1.24 lakh crore in November. Gross import revenues grew 10.2 per cent to Rs 45,976 crore.
Refunds dipped 4 per cent to Rs 18,196 crore during November 2025.
After adjusting refunds, net GST revenues in November stood at Rs 1.52 lakh crore, a 1.3 per cent growth year-on-year.
Icra Chief Economist Aditi Nayar said gross GST collections were marginally higher in November 2025, as increased consumption likely offset the impact of the rate cuts across a large number of items.
“However, based on the CGA data, the asking rate for CGST collections during the rest of the year is quite high, and a miss on this account seems inevitable. While we believe

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SC seeks Centre’s response on plea concerning GST concession on car purchase by persons with disabilities

SC seeks Centre’s response on plea concerning GST concession on car purchase by persons with disabilitiesGSTDated:- 1-12-2025PTINew Delhi, Dec 1 (PTI) The Supreme Court on Monday sought responses from the Centre and others on a plea which said the authori

SC seeks Centre's response on plea concerning GST concession on car purchase by persons with disabilities
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) The Supreme Court on Monday sought responses from the Centre and others on a plea which said the authorities have effectively extinguished the concessional Goods and Services Tax benefits on the purchase of cars by persons with disabilities.
A bench of Justices Vikram Nath and Sandeep Mehta issued notices to the Centre and others, including the Goods and Services Tax (GST) Council, seeking their replies on the plea within four weeks.
“Issue notice, returnable within four weeks,” it said while hearing the plea filed by a 100 per cent visually-impaired man.
The plea, filed th

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he concerned GST exemption certificate scheme.
The plea said concessionary tax treatment for cars for persons with disabilities originated in 1999 when the Ministry of Heavy Industries granted a reduced excise duty rate for cars driven by or meant for differently-abled persons, which was further liberalised in 2007.
It said that with the advent of the GST regime in 2017, the Ministry of Finance prescribed a concessional GST rate of 18 per cent for cars for differently-abled persons as against a higher rate for other cars, creating a distinct fiscal regime for such vehicles.
The plea said the petitioner had applied online in December 2024 for a GST concession certificate under the GST exemption certificate scheme for purchasing a car in P

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Stock markets retreat from lifetime highs on profit-taking in financial, FMCG shares; Sensex slips 65 pts

Stock markets retreat from lifetime highs on profit-taking in financial, FMCG shares; Sensex slips 65 ptsGSTDated:- 1-12-2025PTIMumbai, Dec 1 (PTI) Benchmark stock indices Sensex and Nifty closed marginally lower after hitting their fresh all-time highs o

Stock markets retreat from lifetime highs on profit-taking in financial, FMCG shares; Sensex slips 65 pts
GST
Dated:- 1-12-2025
PTI
Mumbai, Dec 1 (PTI) Benchmark stock indices Sensex and Nifty closed marginally lower after hitting their fresh all-time highs on Monday due to profit-taking at higher levels and foreign fund outflows.
The 30-share BSE Sensex pared early gains and closed 64.77 points or 0.08 per cent lower at 85,641.90. During the day, the benchmark jumped 452.35 points or 0.52 per cent to hit a record intra-day high of 86,159.02.
The 50-share NSE Nifty dipped 27.20 points or 0.10 per cent to settle at 26,175.75. During the day, it climbed 122.85 points or 0.46 per cent to hit a lifetime high of 26,325.80.
Mark

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ere among the gainers.
“After reaching a new high, the market moved into a range-bound phase as expectations of an RBI rate cut in December faded following better-than-expected Q2 GDP growth and a sharp depreciation of the rupee. Sentiment turned slightly cautious due to muted GST collections in November, driven by lower rates,” Vinod Nair, Head of Research, Geojit Investments Limited, said.
“Markets surrendered early gains and pulled back sharply from record highs as profit-booking set in amid weak global cues and a cautious interest-rate outlook,” Vikram Kasat, Head Advisory, PL Capital, said.
The BSE midcap gauge dipped 0.19 per cent and smallcap index ended flat marginally up by 0.05 per cent.
Among sectoral indices, realty drop

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Gross GST collection rose at a slower pace of 0.7 per cent in November at Rs 1.70 lakh crore, as domestic revenues declined, according to the government data released on Monday.
In Asian markets, Shanghai's SSE Composite index and Hong Kong's Hang Seng index settled in positive territory, while South Korea's Kospi and Japan's Nikkei 225 index ended lower.
Markets in Europe were trading lower. US markets ended higher on Friday.
Foreign Institutional Investors (FIIs) offloaded equities worth Rs 3,795.72 crore on Friday, while Domestic Institutional Investors (DIIs) bought stocks worth Rs 4,148.48 crore, according to exchange data.
Brent crude, the global oil benchmark, jumped 1.96 per cent to USD 63.60 per barrel.
On Friday, the Sen

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Lok Sabha passes Manipur Goods and Services Tax (Second Amendment) Bill

Lok Sabha passes Manipur Goods and Services Tax (Second Amendment) BillGSTDated:- 1-12-2025PTINew Delhi, Dec 1 (PTI) The Lok Sabha on Monday passed the Manipur GST Bill to replace an Ordinance promulgated to implement the GST 2.0 reforms in the North-East

Lok Sabha passes Manipur Goods and Services Tax (Second Amendment) Bill
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) The Lok Sabha on Monday passed the Manipur GST Bill to replace an Ordinance promulgated to implement the GST 2.0 reforms in the North-Eastern state, amid protests from the Opposition on the SIR issue.
The Lok Sabha passed The Manipur Goods and Services Tax (Second Amendment) Bill, 2025, after a brief discussion and a statement by Finance Minister Nirmala Sitharaman.
The statutory resolution, moved by RSP member N K Premachandra, disapproving of the Manipur Goods and Services Tax (Second Amendment) Ordinance, which was promulgated on October 7, 2025, was rejected by a voice vote as Opposition members protes

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er cent. A 40 per cent rate has been proposed on ultra-luxury items.
The new tax rates were implemented on September 22.
To give effect to the GST rate changes on goods and services, the state GST laws were required to be amended.
Sitharaman said the provisions of the Central Goods and Services Tax Act, 2017, were amended through sections 121 to 134 of the Finance Act, 2025 and similar amendments were required to be carried out in the Manipur Goods and Services Tax Act, 2017 at the earliest, as per the decision of the 56th GST Council, to avoid repugnancy with the said Central Act.
Sitharaman said since Manipur is currently under the President's rule, an Ordinance was promulgated on October 7, to implement the amendments. PTI SKU DR

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GST collection rises at slower pace of 0.7 pc to Rs 1.70 lakh cr in November

GST collection rises at slower pace of 0.7 pc to Rs 1.70 lakh cr in NovemberGSTDated:- 1-12-2025PTINew Delhi, Dec 1 (PTI) Gross GST collection rose at a slower pace of 0.7 per cent in November at Rs 1.70 lakh crore, as domestic revenues declined, accordin

GST collection rises at slower pace of 0.7 pc to Rs 1.70 lakh cr in November
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) Gross GST collection rose at a slower pace of 0.7 per cent in November at Rs 1.70 lakh crore, as domestic revenues declined, according to the government data released on Monday.
Gross Goods and Services Tax (GST) collection was over Rs 1.69 lakh crore in November 2024.
Gross domestic revenues declined 2.3 per cent to over Rs 1.24 lakh crore.
The decline

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Cross-LoC barter trade treated as intra-state supply, SCNs under Section 74 CGST upheld, statutory remedies under Sections 74(9) and 107

Cross-LoC barter trade treated as intra-state supply, SCNs under Section 74 CGST upheld, statutory remedies under Sections 74(9) and 107Case-LawsGSTHC held that cross-LoC barter trade under the 2008 SOP constitutes intra-state supply within the then State

Cross-LoC barter trade treated as intra-state supply, SCNs under Section 74 CGST upheld, statutory remedies under Sections 74(9) and 107
Case-Laws
GST
HC held that cross-LoC barter trade under the 2008 SOP constitutes intra-state supply within the then State of J&K and is amenable to CGST/J&K GST. The impugned SCNs were construed as prima facie issued under Section 74(1) CGST Act on grounds of suppression, found within limitation, and validly “bunched” for FY 2017-18 and 2018-19 given year-wise quantification and specific allegations. The issue of potential double taxation on barter (inward and outward supplies) was left open for adjudication by GST authorities. Holding that efficacious statutory remedies under Sections 74(9) and 107 exist, HC declined to exercise writ jurisdiction; all writ petitions were found meritless and dismissed.
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Lok Sabha adjourns for the day; Bill on Manipur GST passed amid din

Lok Sabha adjourns for the day; Bill on Manipur GST passed amid dinGSTDated:- 1-12-2025PTINew Delhi, Dec 1 (PTI) Lok Sabha proceedings were adjourned for the day on Monday amid unrelenting protests by opposition parties demanding a debate on the Special I

Lok Sabha adjourns for the day; Bill on Manipur GST passed amid din
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) Lok Sabha proceedings were adjourned for the day on Monday amid unrelenting protests by opposition parties demanding a debate on the Special Intensive Revision of electoral rolls.
Amid the uproar, a bill to implement amendments to the GST law in Manipur was passed after a brief discussion.
The Bill was introduced earlier in the day by Finance Minister Nirmala Sitharaman to replace an ordinance on the issue. The state is under President's rule, hence Parliament is using its powers to pass the legislation.
Before being adjourned for the day around 2.20 PM, the House saw two earlier adjournments during the Ques

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Writ remedy cannot bypass mandatory pre-deposit once appellate tribunal is functional; petitioner directed to statutory appeal

Writ remedy cannot bypass mandatory pre-deposit once appellate tribunal is functional; petitioner directed to statutory appealCase-LawsGSTHC held that while writ jurisdiction may be invoked when a statutory appellate Tribunal is not constituted or functio

Writ remedy cannot bypass mandatory pre-deposit once appellate tribunal is functional; petitioner directed to statutory appeal
Case-Laws
GST
HC held that while writ jurisdiction may be invoked when a statutory appellate Tribunal is not constituted or functional, such recourse cannot be used to bypass mandatory pre-deposit or other statutory conditions. As the concerned Appellate Tribunal has since become functional and the limitation period for filing appeals stands extended in stages, the dispute raised in the writ petition is relegated to the statutory forum. The writ petition is accordingly disposed of, directing the petitioner to pursue the statutory appeal subject to compliance with the conditions imposed by law.
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Presumptions under Sections 132(4A) and 292C limited to IT Act, GST investigation notice upheld as valid

Presumptions under Sections 132(4A) and 292C limited to IT Act, GST investigation notice upheld as validCase-LawsGSTHC upheld the validity of the SCN issued under the CGST Act against the Petitioner at the stage of investigation, holding that presumptions

Presumptions under Sections 132(4A) and 292C limited to IT Act, GST investigation notice upheld as valid
Case-Laws
GST
HC upheld the validity of the SCN issued under the CGST Act against the Petitioner at the stage of investigation, holding that presumptions under Sections 132(4A) and 292C of the IT Act are confined to IT Act proceedings and do not automatically extend to CGST proceedings. While such seized material cannot, by itself, create presumptions or constitute conclusive evidence under the CGST Act, it can legitimately form the basis for an independent GST investigation. Finding the SCN neither vague nor bereft of material particulars, HC held the writ challenge to be premature, directing the Petitioner to submit a reply, avail personal hearing, and have the SCN adjudicated in accordance with law.
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Fresh GST demand under Sections 73 and 161 treated as show cause; earlier order infructuous, petition dismissed, remand ordered

Fresh GST demand under Sections 73 and 161 treated as show cause; earlier order infructuous, petition dismissed, remand orderedCase-LawsGSTHC held that the challenge to the original order u/s 73 pursuant to DRC-01 dated 30.05.2024 was infructuous, as the

Fresh GST demand under Sections 73 and 161 treated as show cause; earlier order infructuous, petition dismissed, remand ordered
Case-Laws
GST
HC held that the challenge to the original order u/s 73 pursuant to DRC-01 dated 30.05.2024 was infructuous, as the earlier demand dated 24.08.2024 stood obliterated and substituted by a revised order dated 18.03.2025 under s.161, raising a fresh demand of Rs. 3,85,35,356/- on different grounds. Observing that the petitioner did not cooperate or respond to notices dated 05.12.2024 and 25.01.2025, HC nevertheless remitted the matter to the 2nd respondent to pass a fresh order in lieu of the order dated 18.03.2025. The order dated 18.03.2025 is to operate as a show cause notice. Petition dismissed.
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Unreasoned s.74(9) WBGST appellate order violating s.74(12) set aside under Art.226, matter remanded for fresh decision on agency role claim

Unreasoned s.74(9) WBGST appellate order violating s.74(12) set aside under Art.226, matter remanded for fresh decision on agency role claimCase-LawsGSTHC set aside the appellate order passed under s.74(9) WBGST Act on the ground of non-application of min

Unreasoned s.74(9) WBGST appellate order violating s.74(12) set aside under Art.226, matter remanded for fresh decision on agency role claim
Case-Laws
GST
HC set aside the appellate order passed under s.74(9) WBGST Act on the ground of non-application of mind and absence of reasons as mandated by s.74(12). The appellate authority had merely reiterated the adjudicating authority's order without dealing with the petitioner's specific contention that it acted only as agent and not as supplier, and without considering the statement of facts and grounds of appeal. Holding the unreasoned appellate order unsustainable under Art.226, HC remanded the matter to the appellate authority for fresh adjudication in accordance with law, expressly leaving all issues on merits open.
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GST Exemption for Hostel Rentals Under Entry 13 of Notification 9/2017 for Residential Dwelling Use

GST Exemption for Hostel Rentals Under Entry 13 of Notification 9/2017 for Residential Dwelling UseCase-LawsGSTHC held that rent from leasing residential premises used as hostel accommodation for students, teachers and staff qualifies as “service by way o

GST Exemption for Hostel Rentals Under Entry 13 of Notification 9/2017 for Residential Dwelling Use
Case-Laws
GST
HC held that rent from leasing residential premises used as hostel accommodation for students, teachers and staff qualifies as “service by way of renting of residential dwelling for use as residence” under Entry 13 of Notification 9/2017, and is therefore exempt from GST. Relying on a prior Division Bench ruling on identical facts, HC concluded that such receipts are not exigible to GST. Consequently, the impugned refund rejection order dated 10.01.2024 was quashed. The matter was remitted with a direction to the revenue authorities to reconsider the petitioner's refund application afresh within a stipulated period, in accordance with the exemption as interpreted by HC.
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Sitharaman introduces Manipur GST bill to replace Ordinance

Sitharaman introduces Manipur GST bill to replace OrdinanceGSTDated:- 1-12-2025PTINew Delhi, Dec 1 (PTI) Finance Minister Nirmala Sitharaman on Monday introduced the Manipur GST bill to give effect to decisions taken at the 56th meeting of the GST Council

Sitharaman introduces Manipur GST bill to replace Ordinance
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) Finance Minister Nirmala Sitharaman on Monday introduced the Manipur GST bill to give effect to decisions taken at the 56th meeting of the GST Council.
The Manipur Goods and Services Tax (Second Amendment) Bill, 2025, will replace the Manipur Goods and Services Tax (Second Amendment) Ordinance, which was promulgated on October 7, 2025.
The 56th GST Council, comprising the

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Lok Sabha adjourns till 2 pm amid Opposition protests over SIR

Lok Sabha adjourns till 2 pm amid Opposition protests over SIRGSTDated:- 1-12-2025PTINew Delhi, Dec 1 (PTI) Lok Sabha proceedings were adjourned till 2 pm on Monday amid Opposition protests demanding a discussion on the Special Intensive Revision (SIR) of

Lok Sabha adjourns till 2 pm amid Opposition protests over SIR
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) Lok Sabha proceedings were adjourned till 2 pm on Monday amid Opposition protests demanding a discussion on the Special Intensive Revision (SIR) of electoral rolls.
The first day of the Winter Session, which will have 15 sittings, saw two adjournments till 2 pm. The proceedings went on for around 12 minutes after the House reconvened at 12 noon following an earlier adjournment.
Several Opposition members trooped into the Well shouting slogans and protesting over SIR, as they have been demanding a debate on the issue.
During the 12 minutes of the Zero Hour, Finance Minister Nirmala Sitharaman introduced three bills b

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RBI may cut interest rate by 25 bps on Friday

RBI may cut interest rate by 25 bps on FridayGSTDated:- 30-11-2025PTIMumbai, Nov 30 (PTI) The RBI may trim the benchmark lending rate by 25 bps in its forthcoming monetary policy meeting, as inflationary pressures are subdued, though some experts believe

RBI may cut interest rate by 25 bps on Friday
GST
Dated:- 30-11-2025
PTI
Mumbai, Nov 30 (PTI) The RBI may trim the benchmark lending rate by 25 bps in its forthcoming monetary policy meeting, as inflationary pressures are subdued, though some experts believe the central bank is likely to keep the rate unchanged in the backdrop of better-than-expected GDP growth of 8.2 per cent in the second quarter.
The consumer price index (CPI) based headline retail inflation is ruling below the 2 per cent lower band mandated by the government for the last two months.
Some experts, however, believe that the RBI may continue with the pause on interest rates as economic growth has picked up, sustained by fiscal consolidation, targeted public investment, and various reforms, such as the GST rate cut.
The Monetary Policy Committee meeting is scheduled from December 3-5, 2025.
RBI Governor Sanjay Malhotra is scheduled to announce the decision of rate-setting panel on December 5.
The

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growth (in H2) and inflation expected to remain well below 4 per cent until Q3 FY27, we see that there may still be a chance of another 25bps rate cut at the upcoming policy,” it said.
A research report from the State Bank of India's economic research department said that with a strong GDP growth and minimal inflation, it is now for the RBI to communicate to the broader markets the rate trajectory in the MPC meeting this week, as well as continuing with the neutral stance.
On what the RBI's MPC may decide in the forthcoming policy, Madan Sabnavis, Chief Economist, Bank of Baroda said “it would be a close call on the repo rate. Given that monetary policy is forward-looking and inflation in Q4-FY26 and FY27 is likely to be in the 4 per cent plus region, yielding a real repo rate of 1-1.5 per cent, the policy rate appears to be at a fair level.
“Under these conditions, we do not think that there should be any change in the policy rate,” he said.
Dharmakirti Joshi, Chief Economist,

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and to avoid aggravating the immediate issue on resource mobilisation for banks, as a rate reduction could move retail resources away from the banking sector,” he said.
Aditi Nayar, Chief Economist, ICRA opined that with the Q2 FY2026 GDP growth exceeding 8 per cent, a rate cut in the December 2025 MPC review now appears unlikely, notwithstanding the series-low CPI inflation print for October 2025.
The government has mandated the RBI to ensure that retail inflation remains at 4 per cent with a margin of 2 per cent on either side.
Ashok Kapur, Chairman, Krishna Group and Krisumi Corporation, believed that with inflation hovering at record lows, the RBI unquestionably has the policy space to consider a 25-bps rate cut.
The housing and allied sectors, as well as the broader economy, are already benefiting from the GST rationalisation and the RBI's cumulative 100-bps rate cuts earlier this year, he said.
A further reduction at this juncture would undoubtedly strengthen the ongoin

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Tax demand beyond show-cause notice violates s.75(7) KGST Act; assessment set aside and case remanded

Tax demand beyond show-cause notice violates s.75(7) KGST Act; assessment set aside and case remandedCase-LawsGSTThe HC held that the impugned assessment order confirming tax demand of Rs. 6,93,77,821/-, in excess of the sum of Rs. 2,49,63,816/- proposed

Tax demand beyond show-cause notice violates s.75(7) KGST Act; assessment set aside and case remanded
Case-Laws
GST
The HC held that the impugned assessment order confirming tax demand of Rs. 6,93,77,821/-, in excess of the sum of Rs. 2,49,63,816/- proposed in the show-cause notice, was contrary to s.75(7) KGST Act and violative of principles of natural justice. It observed that the authority could not travel beyond the quantification in the SCN and that the rectification application was wrongly rejected on jurisdictional grounds. Consequently, the HC set aside the impugned order-in-original and the consequential order (Annexures-A and A1) and remanded the matter to the jurisdictional authority (R-3) for fresh consideration and reassessment strictly in accordance with law, after affording due opportunity of hearing to the petitioner. The petition was allowed by way of remand.
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Seizure and Penalty Under Section 129 CGST Quashed for Mere Wrong PIN Code in E-Way Bill

Seizure and Penalty Under Section 129 CGST Quashed for Mere Wrong PIN Code in E-Way BillCase-LawsGSTHC examined seizure of goods and penalty imposed u/s 129 CGST Act on the ground that the tax invoice mentioned an incorrect PIN code for the “ship to” addr

Seizure and Penalty Under Section 129 CGST Quashed for Mere Wrong PIN Code in E-Way Bill
Case-Laws
GST
HC examined seizure of goods and penalty imposed u/s 129 CGST Act on the ground that the tax invoice mentioned an incorrect PIN code for the “ship to” address in a bill-to-ship-to transaction from Gujarat to West Bengal. The HC noted that the consignee's address was otherwise correct, all prescribed documents accompanied the consignment, and no other discrepancy or irregularity was found by the authorities. Relying on the applicable circular clarifying that proceedings u/s 129 should not be initiated where only the PIN code is incorrect and there is no intent to evade tax, the HC held the seizure and penalty unsustainable, set aside the impugned orders, and allowed the writ petition.
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Appeal Dismissal for Alleged Amnesty Scheme Opt-In Quashed; Only Appellant May Withdraw, Matter Remanded for Fresh Hearing

Appeal Dismissal for Alleged Amnesty Scheme Opt-In Quashed; Only Appellant May Withdraw, Matter Remanded for Fresh HearingCase-LawsGSTThe HC set aside the appellate authority’s order dated 17 February 2025 dismissing the petitioner’s appeal on the ground

Appeal Dismissal for Alleged Amnesty Scheme Opt-In Quashed; Only Appellant May Withdraw, Matter Remanded for Fresh Hearing
Case-Laws
GST
The HC set aside the appellate authority's order dated 17 February 2025 dismissing the petitioner's appeal on the ground of the petitioner's alleged intent to avail an Amnesty Scheme. The HC held that, even if withdrawal of the appeal was a precondition to claim amnesty, only the petitioner could elect to withdraw; the appellate authority had no jurisdiction to dismiss the appeal suo motu absent any withdrawal request. Such dismissal, without notice or hearing, unlawfully deprived the petitioner both of eligibility under the Amnesty Scheme and of adjudication on merits. The HC remanded the matter to the appellate authority to rehear and decide the appeal afresh on merits, in accordance with law. The petition was allowed by way of remand.
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Petitioner society recognized as Government Entity under Clause (zfa) 13.10.2017 notification, securing full tax exemption relief

Petitioner society recognized as Government Entity under Clause (zfa) 13.10.2017 notification, securing full tax exemption reliefCase-LawsGSTHC adjudicated that the petitioner-society qualifies as a “Government Entity” under Clause (zfa) of the 13.10.2017

Petitioner society recognized as Government Entity under Clause (zfa) 13.10.2017 notification, securing full tax exemption relief
Case-Laws
GST
HC adjudicated that the petitioner-society qualifies as a “Government Entity” under Clause (zfa) of the 13.10.2017 notification, since it is controlled and substantially funded by the State and satisfies the statutory requirement of 90% or more participation by way of equity or control. Upon harmonious construction of the relevant notifications and definitions, HC held that the tax exemption granted to a “Government Entity” squarely applies to the petitioner. The contrary view taken by the fourth respondent, merely relying on the fact that other similar entities are paying tax, was found unsustainable in law. Consequently, the impugned communication dated 07.07.2021 was quashed and the writ petition was allowed in full.
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Writ Against Section 74 CGST Show Cause Notice Rejected; Taxpayer Directed To Reply Within 15 Days

Writ Against Section 74 CGST Show Cause Notice Rejected; Taxpayer Directed To Reply Within 15 DaysCase-LawsGSTHC examined the challenge to a SCN issued u/s 74 of the CGST Act for recovery of tax, interest and penalty, where the petitioner contended absenc

Writ Against Section 74 CGST Show Cause Notice Rejected; Taxpayer Directed To Reply Within 15 Days
Case-Laws
GST
HC examined the challenge to a SCN issued u/s 74 of the CGST Act for recovery of tax, interest and penalty, where the petitioner contended absence of allegations of fraud and non-fulfilment of statutory ingredients. HC reiterated that though writ jurisdiction under Art. 226 can be invoked even at the SCN stage, such interference is warranted only when the notice is shown to be null for want of jurisdiction or issued by an incompetent authority. Finding no inherent lack of jurisdiction or incompetence in the issuing authority, HC declined to entertain the petition against the SCN. Petition was disposed of, granting petitioner up to 15 days to file reply, and directing adjudication with due hearing.
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Ex parte DRC-07 order set aside; fresh CGST/KGST adjudication deferred pending SLP on Notifications 56/2023, 25/2023

Ex parte DRC-07 order set aside; fresh CGST/KGST adjudication deferred pending SLP on Notifications 56/2023, 25/2023Case-LawsGSTHC entertained the writ petition challenging an ex parte adjudication order passed under DRC-07 and the vires of Notifications

Ex parte DRC-07 order set aside; fresh CGST/KGST adjudication deferred pending SLP on Notifications 56/2023, 25/2023
Case-Laws
GST
HC entertained the writ petition challenging an ex parte adjudication order passed under DRC-07 and the vires of Notifications No.56/2023-CT and 25/2023 FD 20 CSL 2023 under the CGST/KGST Act, 2017. Observing that the validity of the impugned notifications is sub judice before the Apex Court in Special Leave to Appeal (C) No.4240/2025 and that such decision will materially affect the impugned proceedings, HC set aside the ex parte adjudication order. HC remitted the matter to the 1st respondent for de novo adjudication strictly in accordance with law, to be undertaken only after disposal of the aforesaid SLP by the Apex Court, and after affording due opportunity of hearing to the petitioner. The writ petition was accordingly allowed by way of remand.
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Omission of Rule 96(10) CGST Rules Ends All Pending Actions, Benefits Assessees Under Section 16 IGST Act

Omission of Rule 96(10) CGST Rules Ends All Pending Actions, Benefits Assessees Under Section 16 IGST ActCase-LawsGSTHC held that, consequent to the omission of Rule 96(10) of the CGST Rules w.e.f. 08.10.2024 and its inconsistency with s.16 of the IGST Ac

Omission of Rule 96(10) CGST Rules Ends All Pending Actions, Benefits Assessees Under Section 16 IGST Act
Case-Laws
GST
HC held that, consequent to the omission of Rule 96(10) of the CGST Rules w.e.f. 08.10.2024 and its inconsistency with s.16 of the IGST Act, no proceedings can validly continue under the said rule. All pending SCNs, consequential orders and appeals founded on Rule 96(10) were held to be non-sustainable, as the omission must operate to the benefit of all assessees in ongoing matters. In the present case, proceedings were only at the summons stage; hence, the HC quashed the summons, the SCN and all subsequent orders arising therefrom. The petitioner, having already made the additional 10% pre-deposit while pursuing appellate remedies, is entitled to refund/relief without being subjected to any further action under the omitted Rule 96(10). The writ petition was accordingly allowed.
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Cross-LoC trade constitutes intra-state trade, observes J-K High Court

Cross-LoC trade constitutes intra-state trade, observes J-K High CourtGSTDated:- 29-11-2025PTISrinagar, Nov 28 (PTI) Jammu and Kashmir and Ladakh High Court has said the cross-Line of Control (LoC) trade between the Union territory and Pakistan-Occupied K

Cross-LoC trade constitutes intra-state trade, observes J-K High Court
GST
Dated:- 29-11-2025
PTI
Srinagar, Nov 28 (PTI) Jammu and Kashmir and Ladakh High Court has said the cross-Line of Control (LoC) trade between the Union territory and Pakistan-Occupied Kashmir constitutes intra-state trade under the GST Act, as PoK is legally a part of the territory of the erstwhile state of J&K.
The Court was hearing writ petitions filed by traders who had engaged in barter/supply transactions with people across the LoC during 2017-2019.
The petitioners have challenged the show-cause notices issued by tax authorities demanding GST, challenging the territorial and supply classification on various grounds.
A division bench comprising J

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Economic growth may exceed 7 pc, GDP to cross USD 4 tn mark in FY26: CEA

Economic growth may exceed 7 pc, GDP to cross USD 4 tn mark in FY26: CEAGSTDated:- 28-11-2025PTINew Delhi, Nov 28 (PTI) Buoyed by more-than-expected 8.2 per cent GDP growth rate in the second quarter, Chief Economic Adviser V Anantha Nageswaran on Friday

Economic growth may exceed 7 pc, GDP to cross USD 4 tn mark in FY26: CEA
GST
Dated:- 28-11-2025
PTI
New Delhi, Nov 28 (PTI) Buoyed by more-than-expected 8.2 per cent GDP growth rate in the second quarter, Chief Economic Adviser V Anantha Nageswaran on Friday expressed optimism that India's economic growth will exceed 7 per cent this fiscal and the size of the GDP will cross the USD 4 trillion mark.
The Economic Survey tabled in Parliament in January had projected real economic growth of 6.3-6.8 per cent for FY26.
Briefing reporters after the release of the second-quarter GDP growth, Nageswaran said the Indian economy is expected to cross USD 4 trillion in the current fiscal year, given the current rate of growth.
India's Gros

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nt in the preceding three months and 5.6 per cent in the year-ago period, was aided by a strong showing from the services sector, which clocked double-digit growth.
Improving price dynamics and tax reforms are expected to boost household disposable incomes, strengthening the near-term consumption outlook, he added.
The third quarter (October-December) of the current fiscal year has commenced on a sound footing, the CEA pointed out.
The cumulative GST collection growth of 9 per cent for April–October 2025 indicates that the underlying revenue stream has remained resilient, aided by firm consumption and improved compliance.
Healthy corporate sector balance sheets augur well for sustained private investments in H2 of FY26, he said.
Nagesw

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