The accused denied bail over alleged GST credential misuse to commit Rs.1,09,11,404 fraud involving multiple proprietorships; investigation to continue

The accused denied bail over alleged GST credential misuse to commit Rs.1,09,11,404 fraud involving multiple proprietorships; investigation to continueCase-LawsGSTThe HC refused bail to the accused, holding that prima facie evidence indicates misuse of th

The accused denied bail over alleged GST credential misuse to commit Rs.1,09,11,404 fraud involving multiple proprietorships; investigation to continue
Case-Laws
GST
The HC refused bail to the accused, holding that prima facie evidence indicates misuse of the complainant's GST credentials to effect fraudulent transactions totalling Rs. 1,09,11,404 via multiple proprietorships, and that multiple persons appear implicated, necessitating further investigation. The court found the arrest and transit remand procedures to have been lawfully completed, rejecting contention of procedural illegality. The HC further held that because the offence is cognizable and preliminary enquiry would only serve limited purpose of ascertaining cognizability, the accused is not entitled to bail at this stage. Accordingly, the bail application is dismissed and disposed of.
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Petitioners ordered to cooperate with GST investigation into alleged fake-invoice ITC claims; authorities to pause coercive action

Petitioners ordered to cooperate with GST investigation into alleged fake-invoice ITC claims; authorities to pause coercive actionCase-LawsGSTHC directed petitioners to appear before investigating officers of the O/o. Director General, GST Intelligence, R

Petitioners ordered to cooperate with GST investigation into alleged fake-invoice ITC claims; authorities to pause coercive action
Case-Laws
GST
HC directed petitioners to appear before investigating officers of the O/o. Director General, GST Intelligence, Raipur on 28 Oct 2025 and thereafter as required for inquiry into alleged fraudulent Input Tax Credit claims based on suspected fake invoices. The court ordered that, subject to petitioners' cooperation in the investigation, the Central GST Authority shall refrain from instituting coercive action against the petitioners in respect of two specified supplier firms. The respondent authorities were directed to adjudicate the objections filed by the petitioners expeditiously by passing a reasoned, speaking order in accordance with law. The petition was disposed of.
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Order quashed and case remanded for fresh GST adjudication after failure to consider no-consideration defense and circulars

Order quashed and case remanded for fresh GST adjudication after failure to consider no-consideration defense and circularsCase-LawsGSTThe HC set aside the impugned order assessing GST on the supply of a corporate guarantee furnished by the petitioner to

Order quashed and case remanded for fresh GST adjudication after failure to consider no-consideration defense and circulars
Case-Laws
GST
The HC set aside the impugned order assessing GST on the supply of a corporate guarantee furnished by the petitioner to a related entity, finding the assessing officer failed to consider the petitioner's contention that no consideration was received and that applicable circulars applied. The court held non-consideration of a defense renders an administrative order vulnerable. The matter is remitted to the respondent for fresh adjudication; the respondent is directed to consider all contentions raised by the petitioner in its reply and to pass a fresh order on merits and in accordance with law. The petition is allowed by way of remand.
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Invocation of s.161 confirming tax, interest and penalty breached natural justice by denying in-person hearing; deposit condition ordered

Invocation of s.161 confirming tax, interest and penalty breached natural justice by denying in-person hearing; deposit condition orderedCase-LawsGSTThe HC held that the respondent’s invocation of jurisdiction under s.161 of the GST enactments confirming

Invocation of s.161 confirming tax, interest and penalty breached natural justice by denying in-person hearing; deposit condition ordered
Case-Laws
GST
The HC held that the respondent's invocation of jurisdiction under s.161 of the GST enactments confirming tax, interest and penalty violated the principles of natural justice because the petitioner was not heard in person prior to the impugned order dated 23.08.2024, notwithstanding a written reply filed on 16.08.2024. The court nevertheless found that the petitioner had protracted litigation by invoking s.161 beyond its narrow remit to correct apparent errors on the face of the record. The petition was disposed of on condition that the petitioner deposit 100% of the disputed tax amounting to Rs. 11,33,488 within 30 days of receipt of the order.
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Second show-cause notice upheld where prior demand confirmed but parallel proceedings barred only if identical liability and facts

Second show-cause notice upheld where prior demand confirmed but parallel proceedings barred only if identical liability and factsCase-LawsGSTThe HC refused relief and dismissed the petition, upholding scope for a second show-cause notice where an earlier

Second show-cause notice upheld where prior demand confirmed but parallel proceedings barred only if identical liability and facts
Case-Laws
GST
The HC refused relief and dismissed the petition, upholding scope for a second show-cause notice where an earlier O-O had confirmed demand based on discrepancies between GSTR-7 and the petitioner's GSTR-1/GSTR-3B for 2018-19. The court applied the twofold test for “same subject matter”: whether an authority has already proceeded on an identical liability on the same facts, and whether the demand or relief sought is identical. It held that parallel proceedings by distinct tax administrations are impermissible only when both limbs are satisfied; distinct infractions concerning similar liabilities do not attract the statutory bar. The petitioner was directed to substantiate its case in light of the higher court's guidance; petition disposed.
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Order quashed; matter remitted to re-determine reduced penalty under section 47(2) for late GSTR-9 under section 44(2) and Rule 80(1A)

Order quashed; matter remitted to re-determine reduced penalty under section 47(2) for late GSTR-9 under section 44(2) and Rule 80(1A)Case-LawsGSTThe HC quashed the impugned order dated 10.02.2025 and remitted the matter to the respondent with directions

Order quashed; matter remitted to re-determine reduced penalty under section 47(2) for late GSTR-9 under section 44(2) and Rule 80(1A)
Case-Laws
GST
The HC quashed the impugned order dated 10.02.2025 and remitted the matter to the respondent with directions to pass a fresh order levying a reduced penalty under section 47(2) after issuing due notice to the petitioner. The court observed the petitioner failed to furnish the annual return (GSTR-9) for FY 2020-21 beyond the statutory window under section 44(2) and Rule 80(1A), but treated the late-fee/demand under section 47(2) as venial, noting the petitioner's willingness to file the return. The petition is disposed of with the respondent directed to re-determine penalty quantum consistent with these observations.
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Order under u/s 73 quashed for breach of natural justice; matter remitted for fresh assessment in accordance with law

Order under u/s 73 quashed for breach of natural justice; matter remitted for fresh assessment in accordance with lawCase-LawsGSTHC quashed the impugned order passed u/s 73 of the TNGST and CGST Acts, 2017, holding that the assessment/order violated princ

Order under u/s 73 quashed for breach of natural justice; matter remitted for fresh assessment in accordance with law
Case-Laws
GST
HC quashed the impugned order passed u/s 73 of the TNGST and CGST Acts, 2017, holding that the assessment/order violated principles of natural justice. The Petitioner had received only notices in Form GST ASMT-10 and DRC-01A dated 16.10.2024 and filed substantive responses on 10.12.2024 and 21.01.2025; copies of the DRC-01 dated 16.11.2024 were not uploaded, depriving the Petitioner of an opportunity to reply to material allegations. Consequently, the HC set aside the impugned order and remitted the matter to the Respondent to decide afresh on merits and in accordance with law expeditiously. Petition disposed of.
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Rejection of s.161 application sustained and s.73 challenge dismissed; respondent to pass fresh order upon compliance

Rejection of s.161 application sustained and s.73 challenge dismissed; respondent to pass fresh order upon complianceCase-LawsGSTHC upheld the rejection of the s.161 application and dismissed the challenge to the orders under s.73 of the respective GST en

Rejection of s.161 application sustained and s.73 challenge dismissed; respondent to pass fresh order upon compliance
Case-Laws
GST
HC upheld the rejection of the s.161 application and dismissed the challenge to the orders under s.73 of the respective GST enactments insofar as the impugned order dated 25.02.2025 is found to be a detailed adjudicatory determination not warranting exercise of s.161 remedial jurisdiction. The court held that the s.161 rejection is sustainable. The Respondent is directed to pass a fresh order thereafter, conditioned upon the Petitioner's compliance with the stipulated requirements imposed by the Respondent. The writ petition is disposed of accordingly, with no further interference in the impugned assessment order absent such compliance.
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Petitions dismissed for lack of maintainability for failing to exhaust statutory remedies on GST assessment under JDA; liberty to appeal

Petitions dismissed for lack of maintainability for failing to exhaust statutory remedies on GST assessment under JDA; liberty to appealCase-LawsGSTThe HC dismissed the petitions for lack of maintainability, holding that petitioners failed to justify bypa

Petitions dismissed for lack of maintainability for failing to exhaust statutory remedies on GST assessment under JDA; liberty to appeal
Case-Laws
GST
The HC dismissed the petitions for lack of maintainability, holding that petitioners failed to justify bypassing the statutory requirement to exhaust alternative remedies against assessment orders and had falsely averred the absence of any effective remedy. The Court observed that GST liability under Joint Development Agreements raises fact-intensive issues-requiring examination of the agreement terms and factual matrix-which are appropriately determined by the appellate authorities under the Act. No breach of natural justice was alleged. Relying on established precedents concerning exhaustion of remedies, the Court declined to entertain the writ petitions but granted petitioners liberty to institute statutory appeals against the impugned assessment orders.
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No anti-profiteering liability under Section 171 CGST Act where no GST rate reduction or ITC benefit arose for projects

No anti-profiteering liability under Section 171 CGST Act where no GST rate reduction or ITC benefit arose for projectsCase-LawsGSTThe AT affirmed that, following review of the DGAP report and hearing, no reduction in GST rate nor accrual of benefit from

No anti-profiteering liability under Section 171 CGST Act where no GST rate reduction or ITC benefit arose for projects
Case-Laws
GST
The AT affirmed that, following review of the DGAP report and hearing, no reduction in GST rate nor accrual of benefit from Input Tax Credit arose in respect of the respondent's projects “Gurgaon Hills” and “Grand Hyatt Gurgaon Residences,” and therefore no anti-profiteering liability under Section 171 of the CGST Act, 2017 attached. Consequently, the AT held that the statutory requirement to pass on benefit of rate reduction or ITC was not triggered and ordered disposal of the proceedings against the respondent. The AT directed supply of the order to the respondent and the concerned Commissioner CGST/SGST for administrative action.
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SEZ unit entitled to refund of unutilised IGST credit under s.54 CGST Act; appellate order quashed

SEZ unit entitled to refund of unutilised IGST credit under s.54 CGST Act; appellate order quashedCase-LawsGSTThe HC allowed the petition and quashed the impugned appellate order, holding the petitioner-a SEZ unit-entitled to refund of unutilized IGST cre

SEZ unit entitled to refund of unutilised IGST credit under s.54 CGST Act; appellate order quashed
Case-Laws
GST
The HC allowed the petition and quashed the impugned appellate order, holding the petitioner-a SEZ unit-entitled to refund of unutilized IGST credit in the Electronic Credit Ledger under s.54 of the CGST Act. The Court affirmed that the input service distributor concept permits recognition of input tax credit on services received for zero-rated supplies, and applied controlling HC precedent which remains operative and unstayed. Consequently, respondents were directed to process the petitioner's refund claim forthwith. The writ succeeds, the appellate order dated 18.02.2025 is set aside, and relief is granted to effect reimbursement of the unutilized IGST credit.
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Industrial output growth remains steady at 4 pc in Sep on manufacturing boost, GST rate cuts

Industrial output growth remains steady at 4 pc in Sep on manufacturing boost, GST rate cutsGSTDated:- 28-10-2025PTINew Delhi, Oct 28 (PTI) India’s industrial production growth remained steady at 4 per cent in September this year due to the good performan

Industrial output growth remains steady at 4 pc in Sep on manufacturing boost, GST rate cuts
GST
Dated:- 28-10-2025
PTI
New Delhi, Oct 28 (PTI) India's industrial production growth remained steady at 4 per cent in September this year due to the good performance of the manufacturing sector buoyed by GST rationalisation and festive demand, according to official data released on Tuesday.
The factory output, measured in terms of the Index of Industrial Production (IIP), had expanded by 3.2 per cent in September 2024.
The National Statistics Office (NSO) revised the industrial production growth to 4.1 per cent for August 2025 from the provisional estimate of 4 per cent released last month.
Commenting on the IIP data, Aditi Naya

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ction rose by 3.1 per cent in September 2025 against 0.5 per cent expansion in the year-ago period.
During the April-September period (H1) of FY26, the country's industrial production grew by 3 per cent compared to 4.1 per cent in the first half of 2024-25.
Within the manufacturing sector, 13 of 23 industry groups recorded positive growth in September 2025 compared with September 2024.
As per the use-based classification, the capital goods segment grew 4.7 per cent in September 2025, up from 3.5 per cent in the year-ago period.
Consumer durables (or white goods production) growth accelerated to 10.2 per cent during the reporting month from 6.3 per cent growth in September 2024.
In September 2025, consumer non-durables output decli

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GST relief fuels IndiaÂ’s car upgrade wave, EV optimism, says study

GST relief fuels India’s car upgrade wave, EV optimism, says studyGSTDated:- 28-10-2025PTIMumbai, Oct 28 (PTI) While GST reductions on cars fueled a rebound in sales in the festive season, around 80 per cent of buyers surveyed used the tax relief to switc

GST relief fuels IndiaÂ’s car upgrade wave, EV optimism, says study
GST
Dated:- 28-10-2025
PTI
Mumbai, Oct 28 (PTI) While GST reductions on cars fueled a rebound in sales in the festive season, around 80 per cent of buyers surveyed used the tax relief to switch to a higher model, better brand, or premium add-ons, rather than saving the difference, a study has found.
The study by consumer-intelligence and market-research platform SmyttenPulse AI stated that SUVs remain the popular choice for buyers, while environmental consciousness is driving a sharp rise in EV consideration despite infrastructure gaps.
The ‘Post GST Car Buying Behaviour trends’ study was conducted among more than 5,000 people in October 2025 across Tier 1, 2

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DO letter on new merged Customs notification dated 24.10.2025 and consequential amendments

DO letter on new merged Customs notification dated 24.10.2025 and consequential amendments GSTDated:- 28-10-2025Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect. Taxes and Customs
North Block, New Delhi-110001
T

DO letter on new merged Customs notification dated 24.10.2025 and consequential amendments
GST
Dated:- 28-10-2025

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect. Taxes and Customs
North Block, New Delhi-110001
Tel. : +91-11-23094742
E-mail : gst-cbec@gov.in
gaurav.singh80@nic.in
D.O No.CBIC-190341/168/2025-TRU
Dated 24th October 2025
Madam/Sir,
Currently, the effective customs duty rates operate either through the First Schedule to the Customs Tariff Act, 1975 or through exemption notifications issued under Section 25(1) of the Customs Act which empowers the Central Government to grant partial or full exemption either conditionally or unconditionally. Apart from notification

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in the Annexure.
3. The consequential changes have been notified as under:
Principal notification
Amending notification
8/2020-Customs dated 2.2.2020, 11/2018-Customs dated 2.2.2018, 11/2021-Customs dated 1.2.2021 and 52/2017- Customs dated 30.6.2017
44/2025-Customs dated 24.10.2025
26/2018-Central Tax (Rate) dated 31.12.2018
18/2025-Central Tax (Rate) dated 24.10.2025
26/2018-Union Territory Tax (Rate) dated 31.12.2018
18/2025-Union Territory Tax (Rate) dated 24.10.2025
27/2018-Integrated Tax (Rate) dated 31.12. 2018
18/2025-Integrated Tax (Rate) dated 24.10.2025
These changes will come into effect from 1st November, 2025.
4. May I request you to disseminate this information with your field formations and also give w

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FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments

FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments GSTDated:- 28-10-2025Frequently Asked Questions
1. Is notification No. 45/2025-Customs dated 24th October, 2025 a new notification?
Notification No. 45/2025-Custo

FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments
GST
Dated:- 28-10-2025

Frequently Asked Questions
1. Is notification No. 45/2025-Customs dated 24th October, 2025 a new notification?
Notification No. 45/2025-Customs dated 24th October, 2025 is a fresh notification incorporating contents of erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone Customs notifications. The list of the 30 notifications is mentioned in the Annexure.
2. What is contained in notification No. 44/2025-Customs dated 24th October, 2025?
Vide notification No. 44/2025-Customs dated 24th October 2025 consequential amendments have been carried out in notifications No. 8/2020-Customs dated 2.2.2020 relating to Health Cess, notification No. 11/2018-Customs dated 2.2.2018 relating to Social Welfare Surcharge (SWS), notification No. 11/2021-Customs dated 1.2.2021 relating to Agriculture Infrastructure Development Cess (AIDC) and

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13, 14 and 15 corresponding to S. No 198 in notification No. 45/2025-Customs dated 24th October, 2025. Vide this entry IGST exemption continues to be provided to specified banks and entities.
4. When do notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 come into effect?
Notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 will come into effect on 1st November 2025.
5. What is the reason behind issue of this notification No. 45/2025-Customs dated 24th October, 2025?
This is a trade friendly measure. Notification No. 45/2025-Customs dated 24th October, 2025 has been issued by merging erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone customs notifications. Therefore, instead of referring to

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ch had prescribed 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated and live) and Monocomponent Insulins has been removed.
7. Why has the changes been made in S. No. 5 of notification No. 39/96-Customs dated 23.7.1996?
Vide erstwhile S No. 5 of notification No. 39/96-Customs dated 23.7.1996, exemption was provided to supplies made out of warehoused goods belonging to Air-India International and covered two specific 737 aircrafts maintained and operated by the Indian Air Force for use of Government of India for the purpose of certain special assignments. The entry has been modified to provide exemption to supplies by Air India Engineering Services Limited (M/s AIESL) and the current entry now covers three specific B-737 and two specific B-777 aircrafts maintained and operated by Indian Air Force.
8. Why has S. No. 166A of notification No. 50/2017-Customs prescribing 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated

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, the conditional exemptions/concessions on basic customs duty will lapse as per provisions of Section 25(4A) of the Customs Act.
Annexure
S. No
Notification
1.
1/2025 – Customs dated 16-1-2025
2.
57/2022 – Customs dated 17-11-2022
3.
32/2019 – Customs dated 30-9-2019
4.
19/2019 – Customs dated 6-7-2019
5.
86/2017 – Customs dated 14-11-2017
6.
36/2017 – Customs dated 30-6-2017
7.
37/2017 – Customs dated 30-6-2017
8.
29/2017 – Customs dated 30-6-2017
9.
41/2017 – Customs dated 30-6-2017
10.
32/2017 – Customs dated 30-6-2017
11.
30/2017- Customs dated 30-6-2017
12.
16/2017 – Customs dated 20-4-2017
13.
5/2017 – Customs dated 2-2-2017
14.
130/2010 – Customs dated 23-12-2010
15.
81/2005 – Customs dated 8-9-2005
16.
121/2003 – Customs dated 1-08-2003
17.
25/1998 – Customs dated 02-06-1998
18.
39/1996 – Customs dated 23-7-1996
19.
51/1996 – Customs dated 23-7-1996
20.
50/1996 – Customs dated 23-7-1996
21.
154/1994 – Custo

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FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments

FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments GSTDated:- 28-10-2025Frequently Asked Questions
1. Is notification No. 45/2025-Customs dated 24th October, 2025 a new notification?
Notification No. 45/2025-Custo

FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments
GST
Dated:- 28-10-2025

Frequently Asked Questions
1. Is notification No. 45/2025-Customs dated 24th October, 2025 a new notification?
Notification No. 45/2025-Customs dated 24th October, 2025 is a fresh notification incorporating contents of erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone Customs notifications. The list of the 30 notifications is mentioned in the Annexure.
2. What is contained in notification No. 44/2025-Customs dated 24th October, 2025?
Vide notification No. 44/2025-Customs dated 24th October 2025 consequential amendments have been carried out in notifications No. 8/2020-Customs dated 2.2.2020 relating to Health Cess, notification No. 11/2018-Customs dated 2.2.2018 relating to Social Welfare Surcharge (SWS), notification No. 11/2021-Customs dated 1.2.2021 relating to Agriculture Infrastructure Development Cess (AIDC) and

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13, 14 and 15 corresponding to S. No 198 in notification No. 45/2025-Customs dated 24th October, 2025. Vide this entry IGST exemption continues to be provided to specified banks and entities.
4. When do notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 come into effect?
Notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 will come into effect on 1st November 2025.
5. What is the reason behind issue of this notification No. 45/2025-Customs dated 24th October, 2025?
This is a trade friendly measure. Notification No. 45/2025-Customs dated 24th October, 2025 has been issued by merging erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone customs notifications. Therefore, instead of referring to

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ch had prescribed 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated and live) and Monocomponent Insulins has been removed.
7. Why has the changes been made in S. No. 5 of notification No. 39/96-Customs dated 23.7.1996?
Vide erstwhile S No. 5 of notification No. 39/96-Customs dated 23.7.1996, exemption was provided to supplies made out of warehoused goods belonging to Air-India International and covered two specific 737 aircrafts maintained and operated by the Indian Air Force for use of Government of India for the purpose of certain special assignments. The entry has been modified to provide exemption to supplies by Air India Engineering Services Limited (M/s AIESL) and the current entry now covers three specific B-737 and two specific B-777 aircrafts maintained and operated by Indian Air Force.
8. Why has S. No. 166A of notification No. 50/2017-Customs prescribing 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated

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, the conditional exemptions/concessions on basic customs duty will lapse as per provisions of Section 25(4A) of the Customs Act.
Annexure
S. No
Notification
1.
1/2025 – Customs dated 16-1-2025
2.
57/2022 – Customs dated 17-11-2022
3.
32/2019 – Customs dated 30-9-2019
4.
19/2019 – Customs dated 6-7-2019
5.
86/2017 – Customs dated 14-11-2017
6.
36/2017 – Customs dated 30-6-2017
7.
37/2017 – Customs dated 30-6-2017
8.
29/2017 – Customs dated 30-6-2017
9.
41/2017 – Customs dated 30-6-2017
10.
32/2017 – Customs dated 30-6-2017
11.
30/2017- Customs dated 30-6-2017
12.
16/2017 – Customs dated 20-4-2017
13.
5/2017 – Customs dated 2-2-2017
14.
130/2010 – Customs dated 23-12-2010
15.
81/2005 – Customs dated 8-9-2005
16.
121/2003 – Customs dated 1-08-2003
17.
25/1998 – Customs dated 02-06-1998
18.
39/1996 – Customs dated 23-7-1996
19.
51/1996 – Customs dated 23-7-1996
20.
50/1996 – Customs dated 23-7-1996
21.
154/1994 – Custo

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FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments

FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments GSTDated:- 28-10-2025Frequently Asked Questions
1. Is notification No. 45/2025-Customs dated 24th October, 2025 a new notification?
Notification No. 45/2025-Custo

FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments
GST
Dated:- 28-10-2025

Frequently Asked Questions
1. Is notification No. 45/2025-Customs dated 24th October, 2025 a new notification?
Notification No. 45/2025-Customs dated 24th October, 2025 is a fresh notification incorporating contents of erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone Customs notifications. The list of the 30 notifications is mentioned in the Annexure.
2. What is contained in notification No. 44/2025-Customs dated 24th October, 2025?
Vide notification No. 44/2025-Customs dated 24th October 2025 consequential amendments have been carried out in notifications No. 8/2020-Customs dated 2.2.2020 relating to Health Cess, notification No. 11/2018-Customs dated 2.2.2018 relating to Social Welfare Surcharge (SWS), notification No. 11/2021-Customs dated 1.2.2021 relating to Agriculture Infrastructure Development Cess (AIDC) and

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13, 14 and 15 corresponding to S. No 198 in notification No. 45/2025-Customs dated 24th October, 2025. Vide this entry IGST exemption continues to be provided to specified banks and entities.
4. When do notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 come into effect?
Notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 will come into effect on 1st November 2025.
5. What is the reason behind issue of this notification No. 45/2025-Customs dated 24th October, 2025?
This is a trade friendly measure. Notification No. 45/2025-Customs dated 24th October, 2025 has been issued by merging erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone customs notifications. Therefore, instead of referring to

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ch had prescribed 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated and live) and Monocomponent Insulins has been removed.
7. Why has the changes been made in S. No. 5 of notification No. 39/96-Customs dated 23.7.1996?
Vide erstwhile S No. 5 of notification No. 39/96-Customs dated 23.7.1996, exemption was provided to supplies made out of warehoused goods belonging to Air-India International and covered two specific 737 aircrafts maintained and operated by the Indian Air Force for use of Government of India for the purpose of certain special assignments. The entry has been modified to provide exemption to supplies by Air India Engineering Services Limited (M/s AIESL) and the current entry now covers three specific B-737 and two specific B-777 aircrafts maintained and operated by Indian Air Force.
8. Why has S. No. 166A of notification No. 50/2017-Customs prescribing 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated

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, the conditional exemptions/concessions on basic customs duty will lapse as per provisions of Section 25(4A) of the Customs Act.
Annexure
S. No
Notification
1.
1/2025 – Customs dated 16-1-2025
2.
57/2022 – Customs dated 17-11-2022
3.
32/2019 – Customs dated 30-9-2019
4.
19/2019 – Customs dated 6-7-2019
5.
86/2017 – Customs dated 14-11-2017
6.
36/2017 – Customs dated 30-6-2017
7.
37/2017 – Customs dated 30-6-2017
8.
29/2017 – Customs dated 30-6-2017
9.
41/2017 – Customs dated 30-6-2017
10.
32/2017 – Customs dated 30-6-2017
11.
30/2017- Customs dated 30-6-2017
12.
16/2017 – Customs dated 20-4-2017
13.
5/2017 – Customs dated 2-2-2017
14.
130/2010 – Customs dated 23-12-2010
15.
81/2005 – Customs dated 8-9-2005
16.
121/2003 – Customs dated 1-08-2003
17.
25/1998 – Customs dated 02-06-1998
18.
39/1996 – Customs dated 23-7-1996
19.
51/1996 – Customs dated 23-7-1996
20.
50/1996 – Customs dated 23-7-1996
21.
154/1994 – Custo

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Anticipatory bail refused where accused allegedly assaulted and threatened a public servant; custodial interrogation deemed necessary for investigation

Anticipatory bail refused where accused allegedly assaulted and threatened a public servant; custodial interrogation deemed necessary for investigationCase-LawsGSTThe HC dismissed the petition and refused anticipatory bail to the petitioner. The court fou

Anticipatory bail refused where accused allegedly assaulted and threatened a public servant; custodial interrogation deemed necessary for investigation
Case-Laws
GST
The HC dismissed the petition and refused anticipatory bail to the petitioner. The court found prima facie serious allegations that the petitioner, with co-accused, physically assaulted and threatened the complainant, a public servant engaged in official duty; the plea of false implication was rejected at this nascent investigative stage. Balancing individual liberties against societal interest, the HC held there is no material to negate the commission of the offence, custodial interrogation is necessary for effective and fair investigation, and granting anticipatory bail would impede the inquiry and risk threat to the complainant or witnesses. The petition was held devoid of merits and dismissed.
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Regular bail granted where custodial detention unnecessary as tax quantum unassessed under SGST Act, 2017; applicant cooperative

Regular bail granted where custodial detention unnecessary as tax quantum unassessed under SGST Act, 2017; applicant cooperativeCase-LawsGSTThe HC allowed the applicant’s petition and granted regular bail, concluding custodial detention was unnecessary. T

Regular bail granted where custodial detention unnecessary as tax quantum unassessed under SGST Act, 2017; applicant cooperative
Case-Laws
GST
The HC allowed the applicant's petition and granted regular bail, concluding custodial detention was unnecessary. The court observed a complaint has been filed but no statutory notice or assessment under the SGST Act, 2017 has been issued, leaving the tax quantum unassessed and appealable. Noting the applicant's cooperation with the investigation, the economic recovery objective of the statute, and settled jurisprudence, the court found continued detention unwarranted despite allegations of availing ineligible or fake ITC from non-existent or deregistered suppliers. Having regard to the applicant's character and protracted incarceration since 20.08.2025, bail was granted without expressing any view on merits, subject to the specified conditions.
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Initiation under Section 73 unlawful for lack of authenticated show cause notice; Rule 142(1)(a), Rule 26(3), Section 75(4) breached

Initiation under Section 73 unlawful for lack of authenticated show cause notice; Rule 142(1)(a), Rule 26(3), Section 75(4) breachedCase-LawsGSTThe HC set aside the impugned order dated 27.12.2023, holding that initiation under Section 73 was unlawful for

Initiation under Section 73 unlawful for lack of authenticated show cause notice; Rule 142(1)(a), Rule 26(3), Section 75(4) breached
Case-Laws
GST
The HC set aside the impugned order dated 27.12.2023, holding that initiation under Section 73 was unlawful for lack of a formal, duly authenticated show cause notice (SCN) as mandated by Section 73 and Rule 142(1)(a); a summary in FORM GST DRC-01 and an attached statement cannot substitute a proper SCN. The court found failure to authenticate notices (Rule 26(3) applied by default) and breach of Section 75(4)'s opportunity-to-be-heard mandate, amounting to violation of natural justice. The HC quashed the decision and granted the revenue liberty to institute fresh proceedings de novo under Section 73, if deemed appropriate.
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Petition denied for permanent relief against GST registration cancellation; conditional relief granted subject to undertaking and regular returns

Petition denied for permanent relief against GST registration cancellation; conditional relief granted subject to undertaking and regular returnsCase-LawsGSTThe HC dismissed the petition insofar as it sought permanent relief against the cancellation of th

Petition denied for permanent relief against GST registration cancellation; conditional relief granted subject to undertaking and regular returns
Case-Laws
GST
The HC dismissed the petition insofar as it sought permanent relief against the cancellation of the petitioner's GST registration but granted conditional relief. The court noted non-furnishing of statutory returns for a continuous six-month period but acknowledged the petitioner's deposit of substantial outstanding tax, interest and penalties. The petitioner is directed to execute an undertaking to comply with the GST Act and Rules and to maintain regular filing of returns, failure of which will result in automatic cancellation of registration. The respondents are ordered to suspend the cancellation and to consider the pending returns; if found compliant, they shall require immediate payment of any remaining dues. Petition disposed.
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Accused granted regular bail after interim release; no evidence of misuse, absconding, or witness tampering; trial issues remain

Accused granted regular bail after interim release; no evidence of misuse, absconding, or witness tampering; trial issues remainCase-LawsGSTThe HC allowed the accused’s petition and directed release on regular bail upon furnishing bail/surety bonds to the

Accused granted regular bail after interim release; no evidence of misuse, absconding, or witness tampering; trial issues remain
Case-Laws
GST
The HC allowed the accused's petition and directed release on regular bail upon furnishing bail/surety bonds to the satisfaction of the trial court/duty magistrate. The court found the accused had earlier been released on interim bail and presented no tangible evidence of misuse, absconding, or likelihood of interfering with prosecution witnesses, noting all witnesses are official personnel. The matter concerns alleged irregular availment of input tax credit through receipt of invoices without actual supply and operation of forged forms; those contentious issues were held to be triable and unsuitable for adjudication at bail stage. Further pretrial detention was deemed unwarranted, subject to any additional conditions the trial court/duty magistrate may impose.
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Central lacked jurisdiction under Secs 6(1) and 6(2)(b); Sec 74 proceedings void after State action; Sec 70 summons not rival

Central lacked jurisdiction under Secs 6(1) and 6(2)(b); Sec 74 proceedings void after State action; Sec 70 summons not rivalCase-LawsGSTHC allowed the petition and quashed the show-cause notice dated 13.08.2021 issued by the Central Proper Officer and se

Central lacked jurisdiction under Secs 6(1) and 6(2)(b); Sec 74 proceedings void after State action; Sec 70 summons not rival
Case-Laws
GST
HC allowed the petition and quashed the show-cause notice dated 13.08.2021 issued by the Central Proper Officer and set aside the Order-in-Original dated 30.01.2025. The court held that, by virtue of Section 6(1) and the bar in Section 6(2)(b) of the GST Act, the Central Proper Officer lacked jurisdiction to initiate proceedings under Section 74 after the State Proper Officer had earlier commenced intelligence-based enforcement; summons under Section 70 did not amount to initiation of rival “proceedings.” Consequently, the Central-originated proceedings are non est ab initio and the resultant order cannot be sustained. Petition allowed.
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No anti-profiteering liability where DGAP found no impermissible input tax credit; section 171(1) CGST Act upheld

No anti-profiteering liability where DGAP found no impermissible input tax credit; section 171(1) CGST Act upheldCase-LawsGSTAT held that the DGAP investigation established that the Respondent did not avail any impermissible benefit of input tax credit in

No anti-profiteering liability where DGAP found no impermissible input tax credit; section 171(1) CGST Act upheld
Case-Laws
GST
AT held that the DGAP investigation established that the Respondent did not avail any impermissible benefit of input tax credit in respect of post-GST real estate transactions and therefore did not contravene section 171(1) of the CGST Act, 2017. The Tribunal accepted the DGAP report dated 23.05.2025 and concluded there is no liability for anti-profiteering measures against the Respondent. Accordingly, the AT dismissed the allegation of contravention, recorded that no refund, penalty or adjustment under the anti-profiteering regime is warranted, and directed that the DGAP report be given effect as the operative finding in the proceedings.
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Acquisition cost of fleet operators to decline after GST reduction: Crisil Ratings

Acquisition cost of fleet operators to decline after GST reduction: Crisil RatingsGSTDated:- 27-10-2025PTIKolkata, Oct 27 (PTI) Crisil Ratings said post the rationalisation of GST on commercial vehicles, acquisition of new fleet by the operators would dec

Acquisition cost of fleet operators to decline after GST reduction: Crisil Ratings
GST
Dated:- 27-10-2025
PTI
Kolkata, Oct 27 (PTI) Crisil Ratings said post the rationalisation of GST on commercial vehicles, acquisition of new fleet by the operators would decline substantially.
It said in a statement on Monday that GST on commercial vehicles has been reduced to 18 per cent from 28 per cent.
“This will bring down the acquisition cost of fleet operators,” it said.
Domestic commercia

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