Petition allowed: Appellate orders quashed, original refund order restored; Rule 89(2)(c) compliance proved with BRCs

Petition allowed: Appellate orders quashed, original refund order restored; Rule 89(2)(c) compliance proved with BRCsCase-LawsGSTThe HC allows the petition, quashes and sets aside the impugned appellate orders dated 29 Sept 2023, and restores the order da

Petition allowed: Appellate orders quashed, original refund order restored; Rule 89(2)(c) compliance proved with BRCs
Case-Laws
GST
The HC allows the petition, quashes and sets aside the impugned appellate orders dated 29 Sept 2023, and restores the order dated 22 Sept 2022 issued by respondent No.3, thereby directing sanction of the refund claim. The court finds that the Appellate Authority erred by disregarding that the petitioner had furnished Bank Realisation Certificates and corroborating documents evidencing foreign remittance and invoice particulars as required under Rule 89(2)(c) of the GST Rules. The HC holds the findings of the Appellate Authority are contrary to the record, noting respondent No.3's verification recorded in Form GST RFD-06, and concludes the petitioner complied with statutory documentary requirements for zero-rated supplies.
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Even after reducing GST rates, govt has no vision to revive MSMEs: Rahul

Even after reducing GST rates, govt has no vision to revive MSMEs: RahulGSTDated:- 25-9-2025PTINew Delhi, Sep 25 (PTI) Congress leader Rahul Gandhi on Thursday said even after reducing the GST rates, the BJP-led Centre has no vision to revive the MSME sec

Even after reducing GST rates, govt has no vision to revive MSMEs: Rahul
GST
Dated:- 25-9-2025
PTI
New Delhi, Sep 25 (PTI) Congress leader Rahul Gandhi on Thursday said even after reducing the GST rates, the BJP-led Centre has no vision to revive the MSME sector, while asserting that “PR and headline management” will no longer work.
Gandhi also said India needs a new approach to boost productivity policies that create jobs for youngsters, provide equal opportunities to all and respect the skills of the people of the country.
“If anything has truly been made under 'Make in India' in the last 11 years, it is the 'crony capitalists'. The truth is that (Prime Minister Narendra) Modi's policies are only benefitting billionaires li

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Tax board says customs eOffice issue number now accepted as Document Identification Number; metadata must be accurately completed

Tax board says customs eOffice issue number now accepted as Document Identification Number; metadata must be accurately completedCircularsGSTThe tax board notifies that communications sent via the customs department’s eOffice public option bearing an auto

Tax board says customs eOffice issue number now accepted as Document Identification Number; metadata must be accurately completed
Circulars
GST
The tax board notifies that communications sent via the customs department's eOffice public option bearing an automatically generated verifiable “Issue number” will be treated as the Document Identification Number (DIN), since a new online verification utility confirms issue number, file number, date, document type and masked recipient details; officers must accurately populate metadata when creating documents. DIN remains mandatory for communications not sent via eOffice public option or lacking a verifiable reference number on the GST portal. Earlier circulars requiring separate DINs are modified to this extent.
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People paying less for toothpastes to tractors, Congress spreading lies on GST: PM Modi

People paying less for toothpastes to tractors, Congress spreading lies on GST: PM ModiGSTDated:- 25-9-2025PTIGreater Noida, Sep 25 (PTI) Prime Minister Narendra Modi on Thursday lashed out at the Congress and other Opposition parties for misleading peopl

People paying less for toothpastes to tractors, Congress spreading lies on GST: PM Modi
GST
Dated:- 25-9-2025
PTI
Greater Noida, Sep 25 (PTI) Prime Minister Narendra Modi on Thursday lashed out at the Congress and other Opposition parties for misleading people on GST rate cuts, and countered their narrative by citing examples of reduced prices of items ranging from toothpaste to tractors.
Modi also asserted that during Congress-led governments, there was “tax loot” and people were burdened with heavy taxes.
Addressing a gathering after inaugurating UP International Trade Show (UPITS) here, the Prime Minister said just three days ago (September 22), next-generation goods and services tax (GST) reforms were implemented.
Desc

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cantly reduced taxes, curbed inflation, and increased both income and savings for people.
He said by making income up to Rs 12 lakh tax-free and implementing new GST reforms, citizens are set to save Rs 2.5 lakh crore this year alone.
The nation is celebrating the GST Bachat Utsav (Savings Festival), Modi added.
The Prime Minister further said stakeholders have experienced three distinct phases pre-GST, post-GST, and now the next-generation GST reforms and emphasised the significant difference these have made.
Before 2014, Modi said the multitude of taxes made it difficult to manage both business costs and household budgets.
A shirt priced at Rs 1,000 attracted nearly Rs 170 in taxes before 2014. After the introduction of GST in

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cessities in 2014 would have incurred Rs 20,000-25,000 in taxes.
Today, under the new GST regime, the same family pays only Rs 5,000-6,000 annually, as most essential items now attract just 5 per cent GST, he said.
Emphasising the importance of tractors in rural economy, he said that prior to 2014, purchasing a tractor incurred over Rs 70,000 in taxes. Now, the same tractor attracts only Rs 30,000 in tax, resulting in a direct saving of more than Rs 40,000 for farmers, the Prime Minister said.
Also, three-wheelers, a major source of employment for the poor, previously attracted Rs 55,000 in tax, which has reduced to Rs 35,000, leaving a Rs 20,000 saving in the hands of buyers.
He also cited the example of reduction of taxes on two-w

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GST reforms will continue, tax burden to ease further as economy gains more strength: PM Modi

GST reforms will continue, tax burden to ease further as economy gains more strength: PM ModiGSTDated:- 25-9-2025PTIGreater Noida, Sep 25 (PTI) Prime Minister Narendra Modi on Thursday said the reforms in GST will continue and the tax burden on citizens w

GST reforms will continue, tax burden to ease further as economy gains more strength: PM Modi
GST
Dated:- 25-9-2025
PTI
Greater Noida, Sep 25 (PTI) Prime Minister Narendra Modi on Thursday said the reforms in GST will continue and the tax burden on citizens will further ease as the economy gains more strength.
Modi emphasised that the nation currently possesses strong willpower for reforms, backed by democratic and political stability, along with policy predictability.
Earlier this month, India effected next-generation reforms in GST.
Modi said the structural reforms in Goods and Services Tax (GST) are set to give new wings to country's growth story.
Addressing the gathering after inaugurating the Uttar Pradesh International Trade Show 2025 here, Modi said his government has significantly reduced taxes, curbed inflation, and increased both income and savings for the people.
He said that by making income up to Rs 12 lakh tax-free and implementing new GST reforms, c

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s). Despite this, some political parties are trying to confuse people. Congress and its allies are lying to the people to hide the failures of their own governments prior to 2014.
“The truth is that there was 'Tax Loot' during Congress-led governments. The common citizens of the country were suffering due to the heavy taxes. Our government has reduced the burden of taxes in a big way and lowered inflation,” Modi said.
He also emphasised that India is advancing toward its goal of becoming a developed nation by 2047. “Despite global disruptions and uncertainty, India's growth remains attractive,” he said, and added that disruptions do not divert India they reveal new directions.
Amidst these challenges, he said, India is laying a strong foundation for the coming decades.
He reiterated that the nation's resolve and guiding mantra is Aatmanirbhar Bharat (self-reliant India).
Stressing that there is no greater helplessness than dependence on others, Modi said in a changing world,

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o adopt this mantra and prioritise products that are made in India, he said.
In his address, Modi also discussed the progress being made by Uttar Pradesh in various sectors. He said the state is brimming with extraordinary investment potential.
He informed that Uttar Pradesh now has the highest number of expressways in the country, leads in the number of international airports, and accounts for nearly 55 per cent of all mobile phones manufactured in the country.
He added that UP will also strengthen IndiaÂ’s self-reliance in the semiconductor sector, with a major semiconductor facility set to begin operations.
The Prime Minister further said India's armed forces seek indigenous solutions and aim to reduce external dependence.
“In India, we are developing a vibrant defence sector, creating an ecosystem where every component bears the mark of 'Made in India',” he said while highlighting Uttar PradeshÂ’s significant role in this transformation.
He said production of AK-203 rifle

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Goa assembly congratulates PM Modi on Next-Gen GST Reforms

Goa assembly congratulates PM Modi on Next-Gen GST ReformsGSTDated:- 25-9-2025PTIPanaji, Sep 25 (PTI) The Goa assembly on Thursday congratulated Prime Minister Narendra Modi for the introduction of the next generation GST reforms, saying they will benefit

Goa assembly congratulates PM Modi on Next-Gen GST Reforms
GST
Dated:- 25-9-2025
PTI
Panaji, Sep 25 (PTI) The Goa assembly on Thursday congratulated Prime Minister Narendra Modi for the introduction of the next generation GST reforms, saying they will benefit lakhs of small traders and entrepreneurs, especially in the tourism and shipping sectors.
Newly elected Speaker Ganesh Gaonkar moved the congratulatory motion which was passed with a voice vote in the House.
The House placed on record its deep sense of appreciation and heartfelt congratulations to PM Modi for the historic introduction of the Next Generation GST Reforms with effect from September 22.
“This House also acknowledges that the Next Gen GST reforms will direc

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ive federalism and further accelerate the nation's growth trajectory towards becoming a USD 10 trillion economy, it said.
“This House, therefore, places on record its profound gratitude and congratulates Prime Minister Narendra Modi for his bold and reform-oriented leadership, and assures him of Goa's full support in realizing the vision of a 'Viksit Bharat @ 2047',” the resolution added.
The special session of the assembly was called on Thursday to elect the new speaker. Gaonkar was elected to the post, defeating the Opposition's candidate Altone D'Costa of the Congress.
During the session, the House also congratulated C P Radhakrishnan for being sworn in as the 15th Vice President of India and Chairman of Rajya Sabha on September 12

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Tax burden to ease further as economy gains more strength: PM Modi

Tax burden to ease further as economy gains more strength: PM ModiGSTDated:- 25-9-2025PTIGreater Noida, Sep 25 (PTI) Prime Minister Narendra Modi on Thursday said tax burden on people will ease further as India’s economy gains more strength and asserted t

Tax burden to ease further as economy gains more strength: PM Modi
GST
Dated:- 25-9-2025
PTI
Greater Noida, Sep 25 (PTI) Prime Minister Narendra Modi on Thursday said tax burden on people will ease further as India's economy gains more strength and asserted that reforms in GST are an ongoing process.
Addressing the gathering after inaugurating the UP International Trade Show (UPITS) here, Modi said that recent structural reforms in GST are set to give new wings to India's growth story and lead to greater savings for the people.
He stated that the government introduced reforms in the indirect tax regime by implementing GST in 2017, a significant step towards strengthening the economy, followed by further reforms in September

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FAQs regarding GST Grievance Redressal on National Consumer Helpline

FAQs regarding GST Grievance Redressal on National Consumer HelplineGSTDated:- 25-9-2025Q. Whom do I contact to raise queries/complaints regarding not receiving benefits of GST rate changes?
Ans. Please call National Consumer Helpline (NCH) via toll

FAQs regarding GST Grievance Redressal on National Consumer Helpline
GST
Dated:- 25-9-2025

Q. Whom do I contact to raise queries/complaints regarding not receiving benefits of GST ra

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Union Minister of Finance and Corporate Affairs Smt. Nirmala Sitharaman launches Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi

Union Minister of Finance and Corporate Affairs Smt. Nirmala Sitharaman launches Goods and Services Tax Appellate Tribunal (GSTAT) in New DelhiGSTDated:- 25-9-2025GSTAT is result of our determination to continue improving, reforming, and adapting for the

Union Minister of Finance and Corporate Affairs Smt. Nirmala Sitharaman launches Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi
GST
Dated:- 25-9-2025

GSTAT is result of our determination to continue improving, reforming, and adapting for the future: Union Finance Minister
GSTAT must focus on jargon-free decisions in plain language; simplified formats and checklists; digital-by-default filings and virtual hearings; and time standards for listing, hearing and pronouncement, says FM Smt. Sitharaman.
Outcome of GSTAT must be straightforward with reduced legal frictions, greater simplicity, and proactively addressing delays in litigation to ensure cash flows move faster and MSMEs and exporters invest with confidence and citizens feel benefits of the system: FM Smt. Nirmala Sitharaman
Inspired by the Prime Minister's 'Minimum Government, Maximum Governance,' India had moved towards clarity with targeted initiatives, and technology is at centre of I

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es Tax Appellate Tribunal (GSTAT) in New Delhi.
The launch of GSTAT marks a major milestone in the evolution of the Goods and Services Tax regime and strengthens the institutional framework for indirect tax dispute resolution in the country.
The launch was also attended by Union Minister of State for Finance Shri Pankaj Chaudhary; President of GSTAT, Justice Shri Sanjaya Kumar Mishra: Minister from the State of Haryana Shri Rao Narbir Singh, senior officers from the Department of Revenue, officers from State and Central GST formations, eminent members of the legal fraternity, and representatives from trade and industry.
In her address, the Union Finance Minister called the launch of Goods and Services Tax Appellate Tribunal (GSTAT) not just an institutional milestone – it is a symbol of how far GST has come in the last eight years, and it is also a powerful reminder of our determination to continue improving, reforming, and adapting it for the future.
The guiding idea behind introd

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eryday life, She added.
In the spirit of 'Nagarik Devo Bhava', Smt. Sitharaman said that our focus for GSTAT must be clear:
* Jargon-free decisions in plain language, simplified formats and checklists, digital-by-default filings and virtual hearings, and time standards for listing, hearing and pronouncement.
* The outcome we seek is straightforward: reduced legal frictions, greater simplicity, and delays in litigation addressed proactively, so cash flows move faster, MSMEs and exporters invest with confidence and citizens feel the benefits of the system.
The Union Finance Minister said that ease of living for taxpayers extends beyond filing and refunds – it includes fair, efficient dispute resolution.
Smt. Sitharaman stated that GSTAT is a natural extension of the reform arc – an important advance for ease of doing business and a vital forum for justice; and in simple terms: when a taxpayer has a dispute, the first appeal lies within the tax administration. At the s

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m Governance,' we have moved towards clarity with targeted initiatives. Technology has been at the centre of this journey. Digital systems like return filing, e-invoicing, and online refunds have not only reduced the burden on taxpayers but have also strengthened trust between the government and the public.
The launch of the GST Appellate Tribunal is a significant step in this journey so that the resolution of disputes can be simple and accessible. It will provide a uniform, transparent, and reliable platform for the resolution of disputes. It will reduce ambiguity, bring uniformity across the country, and ensure that both large and small taxpayers do not have to wait long for justice. More importantly, this improvement is not just related to numbers or processes. It concerns the public. For the common citizen, GST means easy taxation and reasonable prices. For small businesses, it means less paperwork and more time to focus on growth. For startups and entrepreneurs, it signifies

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also a fair and trustworthy tax system for the new India. The role of the GST Council and its honourable members have been extremely important in shaping these reforms and providing guidance for them. The Council has worked with the spirit of cooperative federalism so that GST can emerge as a system that balances national priorities and the needs of states and citizens, the Union Minister of State said.
The operation of the GST Appellate Tribunal is another step in this direction, and Shri Chaudhary wished all stakeholders his best wishes and commended everyone working hard to realise this institution. On reaching this milestone, it is necessary that the team continues this institution in the spirit of cooperation, Shri Chaudhary added.
In his address on the occasion, Justice Sanjaya Kumar Mishra underlined the pivotal role the Tribunal will play in clearing the significant backlog of appeals under GST while also laying down jurisprudence for future disputes. He also underscored that

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ical expertise to deliver balanced decisions. Its scale, with state benches and the possibility of single-member benches for simpler matters, ensures reach and efficiency. And its synergy – between technology, process, and human expertise – will allow it to deliver justice with both speed and depth.
Concluding his remarks, Shri Shrivastava said that the Department of Revenue, in partnership with GSTN and NIC, has developed a digital platform that will anchor the work of GSTAT from the very start. e-Filing, case management tools, and electronic court modules will make proceedings smoother and more transparent, setting new benchmarks for the functioning of a Tribunal in our country.
A vote of thanks on the occasion was given by Shri Balasubramanian Krishnamurthy, Joint Secretary, Department of Revenue, Ministry of Finance.
A key feature unveiled during the launch was the GSTAT e-Courts Portal, developed by Goods and Services Tax Network (GSTN) in collaboration with National Informatic

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at ensuring that all stakeholders, including MSMEs and individual taxpayers, can easily access and benefit from the Tribunal's services.
The launch of GSTAT is a significant step in the continuing evolution of India's indirect tax system. It will provide taxpayers with a specialized forum to seek justice and will bring greater orderliness, predictability, and credibility to the GST regime. The Tribunal is envisaged as a cornerstone institution in ensuring that India's tax administration remains responsive, transparent, and aligned with the principles of ease of doing business.
About GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT) is a statutory appellate body established under the Goods and Services Tax laws. It has been constituted to hear appeals against orders passed by the GST Appellate Authorities and to provide taxpayers with an independent forum for justice. The Tribunal will function through a Principal Bench in New Delhi and 31 State Benches across 45 locations

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Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated

Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exoneratedCase-LawsGSTThe HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitio

Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated
Case-Laws
GST
The HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitioner's GST registration and instead recorded systemic concerns about fictitious firms, impersonation and notarized affidavits executed without client verification. The Court observed recurring misuse of accountant/GST practitioner referrals to procure registrations in stolen identities and noted parallel findings in related matters. No adverse findings were made against the Advocate on record due to full disclosure of the referral chain. The Registry was directed to communicate this order to the Standing Counsel (Criminal) and to list the matter for further consideration on the specified date for procedural compliance and any remedial directions.
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Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated

Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exoneratedCase-LawsGSTThe HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitio

Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated
Case-Laws
GST
The HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitioner's GST registration and instead recorded systemic concerns about fictitious firms, impersonation and notarized affidavits executed without client verification. The Court observed recurring misuse of accountant/GST practitioner referrals to procure registrations in stolen identities and noted parallel findings in related matters. No adverse findings were made against the Advocate on record due to full disclosure of the referral chain. The Registry was directed to communicate this order to the Standing Counsel (Criminal) and to list the matter for further consideration on the specified date for procedural compliance and any remedial directions.
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Two provisional s.83 CGST attachments quashed; bank accounts released in 48hrs; revenue to hear reply and pass s.74 order

Two provisional s.83 CGST attachments quashed; bank accounts released in 48hrs; revenue to hear reply and pass s.74 orderCase-LawsGSTThe HC quashed two provisional attachment orders issued under s.83 CGST against the petitioner for lack of a reasoned opin

Two provisional s.83 CGST attachments quashed; bank accounts released in 48hrs; revenue to hear reply and pass s.74 order
Case-Laws
GST
The HC quashed two provisional attachment orders issued under s.83 CGST against the petitioner for lack of a reasoned opinion and absence of proceedings under s.74, holding the attachment notices arbitrary and without legal basis. The court directed immediate release of the attached bank accounts within 48 hours. As to the blocked electronic credit ledger, the HC ordered the revenue to consider the petitioner's reply, afford a personal hearing and pass a reasoned order in accordance with law within two weeks. The writ petition was disposed of on these terms.
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Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated

Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exoneratedCase-LawsGSTThe HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitio

Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated
Case-Laws
GST
The HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitioner's GST registration and instead recorded systemic concerns about fictitious firms, impersonation and notarized affidavits executed without client verification. The Court observed recurring misuse of accountant/GST practitioner referrals to procure registrations in stolen identities and noted parallel findings in related matters. No adverse findings were made against the Advocate on record due to full disclosure of the referral chain. The Registry was directed to communicate this order to the Standing Counsel (Criminal) and to list the matter for further consideration on the specified date for procedural compliance and any remedial directions.
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Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated

Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exoneratedCase-LawsGSTThe HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitio

Review dismissed; GST registration cancellation upheld amid systemic fictitious firms, impersonation, and forged affidavits; advocate exonerated
Case-Laws
GST
The HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitioner's GST registration and instead recorded systemic concerns about fictitious firms, impersonation and notarized affidavits executed without client verification. The Court observed recurring misuse of accountant/GST practitioner referrals to procure registrations in stolen identities and noted parallel findings in related matters. No adverse findings were made against the Advocate on record due to full disclosure of the referral chain. The Registry was directed to communicate this order to the Standing Counsel (Criminal) and to list the matter for further consideration on the specified date for procedural compliance and any remedial directions.
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Detained goods and vehicle to be released on invoice value under Section 129(1)(a) of CGST/IGST Act

Detained goods and vehicle to be released on invoice value under Section 129(1)(a) of CGST/IGST ActCase-LawsGSTThe HC allowed the petition and quashed the impugned order of the respondent authorities dated 9 August 2025, holding that the detained goods an

Detained goods and vehicle to be released on invoice value under Section 129(1)(a) of CGST/IGST Act
Case-Laws
GST
The HC allowed the petition and quashed the impugned order of the respondent authorities dated 9 August 2025, holding that the detained goods and vehicle must be released under Section 129(1)(a) of the CGST Act read with the IGST Act, on the invoice value of the goods. The court found no basis to disturb the petitioner's entitlement to release and directed the respondent authorities to undertake the valuation and release exercise in accordance with Section 129(1)(a) within three weeks. The writ petition challenging detention was accordingly allowed, and the administrative detention order set aside.
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Assessment order quashed and remitted for fresh adjudication subject to 25% cash deposit from ECR within thirty days

Assessment order quashed and remitted for fresh adjudication subject to 25% cash deposit from ECR within thirty daysCase-LawsGSTThe HC quashed the impugned Assessment Order dated 12.02.2025 and remitted the matter to the 2nd Respondent for fresh adjudicat

Assessment order quashed and remitted for fresh adjudication subject to 25% cash deposit from ECR within thirty days
Case-Laws
GST
The HC quashed the impugned Assessment Order dated 12.02.2025 and remitted the matter to the 2nd Respondent for fresh adjudication. The remittal is conditional: the Petitioner must deposit 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register within thirty days of receipt of the order. The HC observed that similar relief had been granted previously under analogous circumstances and found no reason for a different approach. The petition is disposed of by way of remand, subject to compliance with the deposit condition, failing which the Respondent may proceed in accordance with law.
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GST registration cancellation effective only from SCN dated 9 October 2024; cannot operate retrospectively where no reply filed

GST registration cancellation effective only from SCN dated 9 October 2024; cannot operate retrospectively where no reply filedCase-LawsGSTThe HC held that, where the show-cause notice did not seek retrospective cancellation and the Petitioner failed to f

GST registration cancellation effective only from SCN dated 9 October 2024; cannot operate retrospectively where no reply filed
Case-Laws
GST
The HC held that, where the show-cause notice did not seek retrospective cancellation and the Petitioner failed to file any reply, the impugned order cannot operate retrospectively. Consequently, the cancellation of the Petitioner's GST registration is declared effective only from the date of issuance of the SCN dated 9 October 2024. The CGST Department is granted liberty to initiate or continue proceedings in accordance with law, including seeking retrospective cancellation, if subsequent proceedings and materials justify such relief. The petition is disposed of accordingly, with no retrospective invalidation of the registration upheld on the present record.
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Punjab cabinet gives nod to OTS scheme to recover pre-GST arrears

Punjab cabinet gives nod to OTS scheme to recover pre-GST arrearsGSTDated:- 24-9-2025PTIChandigarh, Sep 24 (PTI) The Punjab Cabinet on Wednesday approved a One-Time Settlement (OTS) scheme, aimed at resolving tax arrears amounting to Rs 11,968 crore pendi

Punjab cabinet gives nod to OTS scheme to recover pre-GST arrears
GST
Dated:- 24-9-2025
PTI
Chandigarh, Sep 24 (PTI) The Punjab Cabinet on Wednesday approved a One-Time Settlement (OTS) scheme, aimed at resolving tax arrears amounting to Rs 11,968 crore pending under different laws before the implementation of the Goods and Services Tax in the state.
The cabinet also gave prosecution sanction against former Punjab minister Sadhu Singh Dharamsot in a corruption case registered by vigilance bureau in 2022.
The cabinet, in a meeting here headed by Chief Minister Bhagwant Mann, also gave approval to set up a special court in Mohali to deal with cases of the National Investigation Agency.
One post of district and sessions judge

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54, and Punjab Entertainment Duty Act 1955, he explained.
“We will bring a one-time settlement under all these cases,” Cheema said.
“There are 20,039 cases. We have decided to dispose of them under the OTS scheme. Interest and penalty will be waived,” he said, adding that the move will benefit more than 20,000 traders.
Cheema said the scheme, which will be effective from October 1 to December 31, aims to resolve approximately 20,039 pending cases involving outstanding dues amounting to Rs 11,968.88 crore across various pre-GST laws, providing substantial relief to the state's trade and industry.
It will be the final opportunity for taxpayers to settle their outstanding dues, he said, adding that after January 1, 2026, recovery proce

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cided to claim charges for the government land meant for common roads and water channels which have been illegally occupied by people or colonisers.
A price fixation committee headed by deputy commissioners will decide about the charges for such land and half of which will be given to municipal committees.
In another decision, the cabinet gave approval for an OTS scheme for rice mills.
“There are 1,688 default cases involving rice mills. Interest and penalty will be waived in these cases as well but they will have to pay 50 percent over and above the principal amount, Cheema said.
Some rice mills over the years have not deposited their outstanding dues due to which these millers have been declared defaulter and legal or arbitration

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Sitharaman launches GSTAT, cases to be heard December onwards

Sitharaman launches GSTAT, cases to be heard December onwardsGSTDated:- 24-9-2025PTINew Delhi, Sep 24 (PTI) Finance Minister Nirmala Sitharaman on Wednesday launched the GST Appellate Tribunal (GSTAT) to expedite resolution of disputes between businesses

Sitharaman launches GSTAT, cases to be heard December onwards
GST
Dated:- 24-9-2025
PTI
New Delhi, Sep 24 (PTI) Finance Minister Nirmala Sitharaman on Wednesday launched the GST Appellate Tribunal (GSTAT) to expedite resolution of disputes between businesses and the tax department and ensure fairness in delivering justice With the operationalisation of GSTAT, businesses will be able to file their cases on the portal and these will be taken up for hearing December onwards.
Launching the GSTAT, Sitharaman said the tribunal is a “true symbol of justice for taxpayers”.
The tribunal is not just an institutional milestone, but a symbol of how far goods and services tax (GST) has come in the last eight years, and “is also a power

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ent their standpoint, and enable settlement of such issues in an acceptable and stable manner.
“The tribunal will provide a specialised nationwide forum that can bring consistency in interpretation, predictability in outcomes and credibility to the appellate process. This is vital for strengthening the trust between taxpayers and the tax administration,” he said.
As many as 4.83 lakh cases are pending before the appellate authority and all these cases are expected to be filed before the GSTAT.
Asking trade bodies and associations to make use of the GSTAT portal, she said the limitation period for filing appeals has been extended to June 30, 2026.
“Hearings are expected to commence from December this year. So prepare carefully, file

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Sitharaman said since the launch of GST on July 1, 2017, the GST Council, working with states and Union Territories, has refined and strengthened the system.
“GST has grown as a reliable revenue source, widened the tax base, encouraged formalisation and become a foundation of India's growth story,” she added.
Last month, the government appointed technical and judicial members for various benches of the tribunal. The government had in May 2024 appointed Justice (Retd.) Sanjaya Kumar Mishra as the President of the Principal Bench of GSTAT.
In August 2025, the government appointed Mayank Kumar Jain, retired judge of the Allahabad High Court, as a judicial member of the bench.
Retired IAS officer A Venu Prasad and retired IRS officer

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Rajasthan CM urges traders, shopkeepers to pass on GST rate cut benefits to consumers

Rajasthan CM urges traders, shopkeepers to pass on GST rate cut benefits to consumersGSTDated:- 24-9-2025PTIJaipur, Sep 24 (PTI) Rajasthan Chief Minister Bhajanlal Sharma on Wednesday urged traders and shopkeepers to pass on the full benefit of the GST ra

Rajasthan CM urges traders, shopkeepers to pass on GST rate cut benefits to consumers
GST
Dated:- 24-9-2025
PTI
Jaipur, Sep 24 (PTI) Rajasthan Chief Minister Bhajanlal Sharma on Wednesday urged traders and shopkeepers to pass on the full benefit of the GST rate cuts to consumers.
He said that under the leadership of Prime Minister Narendra Modi, the GST Council has simplified the tax slabs and reduced rates.
“To ensure that the maximum benefit of this reduction reaches the people o

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GST reform to promote ease of doing business, strengthen growth drivers: RBI bulletin

GST reform to promote ease of doing business, strengthen growth drivers: RBI bulletinGSTDated:- 24-9-2025PTIMumbai, Sep 24 (PTI) The GST reform will have a positive impact on the Indian economy as it will promote ease of doing business, lower retail price

GST reform to promote ease of doing business, strengthen growth drivers: RBI bulletin
GST
Dated:- 24-9-2025
PTI
Mumbai, Sep 24 (PTI) The GST reform will have a positive impact on the Indian economy as it will promote ease of doing business, lower retail prices, and strengthen consumption growth drivers, a RBI bulletin said on Wednesday.
It further said global uncertainty remained elevated in the wake of the imposition of US trade tariffs on major trading partners and renewed concerns over the fiscal health of advanced economies.
“The landmark GST reforms should progressively result in a sustained positive impact through significant gains in ease of doing business, lower retail prices and strengthening of consumption growth dri

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Advisory: New Changes in Invoice Management System (IMS)

Advisory: New Changes in Invoice Management System (IMS) GSTDated:- 24-9-2025This is to bring to your notice that several new changes have been introduced in the Invoice Management System (IMS) to simplify the taxation system and reduce the compliance bur

Advisory: New Changes in Invoice Management System (IMS)
GST
Dated:- 24-9-2025

This is to bring to your notice that several new changes have been introduced in the Invoice Management System (IMS) to simplify the taxation system and reduce the compliance burden on the taxpayers. The following are the key updates
Pending action for specified records: Taxpayers can keep specified records pending for a limited time period. For monthly taxpayers, this period is one tax period (months), for quarterly taxpayers also it is one tax period (quarter) only. The specified records which can be kept pending in the system are mentioned below
   a. Credit notes, or upward amendment of Credit note
   b. Dow

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o the extent applicable, required to be reversed in respect of the selected record. The said facility permits reversal of ITC, either in full or in part, by entering the amount availed to be reversed. This facility may also be utilized in cases where the taxpayer has already effected such reversal, either wholly or partially, at an earlier point of time, or where the ITC pertaining to the relevant invoice or document was never availed. Such facility is provided for the afore-mentioned specified records.
Option to save remarks: Taxpayers can now save remarks while taking reject or pending action on records. This optional facility allows taxpayers to add remarks (will be rolled out shortly). Such remarks will be visible in GSTR-2B for f

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Big Savings, Easy Access: Dr. Morepen Pharmacy App Delivers up to 50% Off on Quality Branded Medicines

Big Savings, Easy Access: Dr. Morepen Pharmacy App Delivers up to 50% Off on Quality Branded MedicinesGSTDated:- 24-9-2025PTIWith GST relief, chronic care focus, and quick doorstep delivery, healthcare becomes more affordable for every household
Gurugra

Big Savings, Easy Access: Dr. Morepen Pharmacy App Delivers up to 50% Off on Quality Branded Medicines
GST
Dated:- 24-9-2025
PTI
With GST relief, chronic care focus, and quick doorstep delivery, healthcare becomes more affordable for every household
Gurugram, September 24, 2025 – Dr. Morepen Pharmacy is strengthening its purpose of affordable and accessible medicines by ensuring that the recent GST reductions on medicines are passed on directly to consumers. With a focus on quality generics and chronic therapies, the mobile app and pharmacy network provide patients with reliable access to medicines at lower costs.
The company expressed gratitude to the Government of India for the progressive reform that eases the healthcare

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re than 6,000 products across categories including generics, branded medicines, chronic therapies, wellness products, and OTC essentials. The platform has already served over 15,000 customers, with one-third being repeat buyers, reflecting strong consumer trust. With 30-minute delivery in selected areas and the convenience of ordering directly through the app, Dr. Morepen Pharmacy is reshaping how India accesses everyday healthcare. 'Dr. Morepen Pharmacy' mobile app is available on IOs and Android.
Powered by the acquisition of Apna Chemist, the pharmacy combines the strength of a growing retail presence with a mobile-first digital platform. With 25 years of legacy under the Dr. Morepen brand, part of the Morepen Group, the pharmacy is un

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its Dr. Morepen Pharmacy network and mobile app, offering thousands of products, affordable generics, and chronic therapies backed by quality standards and consumer trust.
For more details, visit https://www.drmorepenpharmacy.com/
Media Contact:
Corporate Communications, Dr. Morepen
2nd Floor, Tower C, DLF Cyber Park, Udyog Vihar – III, Sector 20, Gurugram, Haryana –122016
Email: corporate@morepen.com
Nitika Saini | Nitika.saini@morepen.com
Forward-Looking Statements
This release contains forward-looking statements based on current assumptions and projections. Actual results may differ materially due to market, regulatory, or operational factors.
(Disclaimer: The above press release comes to you under an arrangement with NRD

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GST Reforms and Speedy Deliveries Drive Record Early Access Momentum for Flipkart Minutes, Attracting 45 Lakh Visitors and Doubling Orders; Fastest Delivery in Under 3 Minutes

GST Reforms and Speedy Deliveries Drive Record Early Access Momentum for Flipkart Minutes, Attracting 45 Lakh Visitors and Doubling Orders; Fastest Delivery in Under 3 MinutesGSTDated:- 24-9-2025PTIBengaluru, Karnataka, India (NewsVoir) • Fastest iPhone d

GST Reforms and Speedy Deliveries Drive Record Early Access Momentum for Flipkart Minutes, Attracting 45 Lakh Visitors and Doubling Orders; Fastest Delivery in Under 3 Minutes
GST
Dated:- 24-9-2025
PTI
Bengaluru, Karnataka, India (NewsVoir) • Fastest iPhone delivered under 3 Minutes during the Early Access with the highest cart value being INR 1.57 lakhs • The GST cut gives a boost to the festive excitement, driving a 2.6X jump in new customers during Early Access among Black and Plus members as compared to the pre-festive period • Top-selling products across electronics included smartphones, earbuds, and Trimmers while ghee, atta and energy drinks topped the charts in daily essentials • During the peak hour, 1 in 5 shoppers ordered a phone through the smartphone exchange program, with the entire assessment being completed at the customersÂ’ doorstep in around 30 minutes Disclaimer: Data and insights are from Early Access of The Big Billion Days Sale (12 AM – 11:59 AM of 22n

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bined dry fruits, pharmaceuticals, home essentials, and groceries in a single order, while another placed a Rs. 1.57 lakh premium cart featuring the iPhone 16 and iPhone 16 Pro Max. Smartphones remained a festive favourite, with 1 in 5 shoppers opting for the smartphone exchange program during the peak hour, where the entire assessment was completed seamlessly at the doorstep in around 30 minutes.
With the recent Next-Gen GST reforms, customers are celebrating not just faster deliveries but also tangible savings. Flipkart worked to ensure sellers passed on these benefits to the customers, making this festive seasonÂ’s purchases more rewarding.
Early trends reveal how India is celebrating in the moment: from big-ticket gadgets moving as fast as midnight snacks to daily essentials arriving just before rituals begin Festive Momentum Driven by Smartphones • iPhone16 emerged as the highest-selling item during the Early Access, and the fastest iPhone being delivered in under 3 minutes • 1

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for smart gadgets and accessories that support festive and gifting use cases • Shoppers looked for quick replenishment and last-minute stocking, with dry fruits and makhanas from brands like Farmley, Classic, and Zoff seeing strong traction, alongside energy drinks like Sting and Hell • Fossil and Peter England analogue watches recorded strong traction as shoppers looked for stylish yet practical festive buys for the season Hemant Badri, Senior Vice President, Head of Minutes & Supply Chain, Customer Experience and ReCommerce, Flipkart Group, said, “This Big Billion Days marks a turning point in how India shops. For the first time, millions of customers are celebrating the countryÂ’s biggest shopping festival not just online, but instantly – with Flipkart Minutes delivering everything from ice creams to iPhones in just 10 minutes. Thanks to the recent GST reforms, this festive season has become even more fulfilling for customers as they are able to save more while shopping for their fa

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sale, Cleartrip, and super.money.
Established in 2007, Flipkart has enabled millions of sellers, merchants, and small businesses to participate in India's digital commerce revolution. With a registered user base of more than 500 million, Flipkart's marketplace offers over 150 million products across 80+ categories. Today, there are over 1.4 million sellers on the platform, including Shopsy sellers. With a focus on empowering and delighting every Indian by delivering value through technology and innovation, Flipkart has created thousands of jobs in the ecosystem while empowering generations of entrepreneurs and MSMEs. Flipkart has pioneered services such as Cash on Delivery, No Cost EMI, Easy Returns, and UPI. These customer-centric innovations focus on enhancing digital payment offerings for all customers while making online shopping more accessible and affordable for millions of Indians.
For more information, please write to media@flipkart.com.
(Disclaimer: The above press relea

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World-Renowned Business Strategist Hirav Shah Welcomes GST Reform 2.0 as a Game Changer for India

World-Renowned Business Strategist Hirav Shah Welcomes GST Reform 2.0 as a Game Changer for IndiaGSTDated:- 24-9-2025PTIAhmedabad, 23rd September 2025: India’s economic landscape is set for a major transformation with the rollout of GST Reform 2.0. The re

World-Renowned Business Strategist Hirav Shah Welcomes GST Reform 2.0 as a Game Changer for India
GST
Dated:- 24-9-2025
PTI
Ahmedabad, 23rd September 2025: IndiaÂ’s economic landscape is set for a major transformation with the rollout of GST Reform 2.0. The reform, aimed at simplifying compliance and boosting growth, has drawn wide appreciation from business leaders. Among them, globally acclaimed Business Strategist Hirav Shah has lauded the initiative, calling it a landmark step toward building a transparent, competitive, and growth-driven economy.
Modi GovernmentÂ’s Vision and GST Reform 2.0
The Modi governmentÂ’s bold step with GST Reform 2.0 is being hailed as one of the most significant economic reforms in recent years. With the vision of simplifying compliance, boosting transparency, and accelerating growth, this initiative reflects the governmentÂ’s commitment to creating a business environment that truly empowers entrepreneurs and strengthens the economy. Global B

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cars to electric vehicles. This has a direct impact not only on consumers but also on employment, ancillary industries, and the overall manufacturing ecosystem. “The automobile sector thrives when pricing is competitive and predictable. GST 2.0 ensures that stability, encouraging people to spend more and companies to invest more,” Hirav Shah explains.
FMCG Growth and Innovation
FMCG, another sector deeply intertwined with the daily life of Indian consumers, is also expected to see significant gains. With simplified rates and reduced ambiguity in taxation, companies can optimize their pricing strategies, reach consumers more efficiently, and improve their margins. This, Hirav Shah believes, will create a win-win for both businesses and households. “When GST rates are clear and consistent, FMCG companies spend less time firefighting on compliance and more time innovating on products. That’s how an industry grows,” he adds.
Trust and Investor Confidence in the Economy
Hirav Shah f

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will ensure that the business cycle runs more smoothly and more quickly, which is vital for momentum,” says Hirav Shah.
About Hirav Shah
Hirav Shah is a Global Business Strategist, Game Changer, and Author of 19+ business strategy books. He is the founder of the worldÂ’s first Business Decision Validation Hub, trusted worldwide by entrepreneurs, corporates, entertainers, and investors. Recognized for turning confusion into clarity and ideas into execution, Hirav Shah has advised leaders across industries including real estate, entertainment, sports, fashion, technology, and finance.
Closing Note on Vision and Leadership
As the founder of the world’s first Business Decision Validation Hub, Hirav Shah has always emphasized that policies and reforms, while critical, are only part of the equation. What matters most is how entrepreneurs and business leaders align their strategies and execution plans with these changes. “Reforms alone don’t transform businesses—it’s about how entrepr

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