Blocking of Electronic Credit Ledger under Rule 86A – Legal Challenges & Remedies

The Allahabad High Court quashed the appellate order passed without notifying the assessee about the judgment date. It held that reserving and delivering judgment later without notice violates natural justice. The matter related to GST ITC denial is remanded back for de novo consideration with proper hearing opportunity to the petitioner.

Delhi High Court set aside orders rejecting DMRC’s refund application under GST, holding that the limitation period commenced from the date of the conciliation agreement that resolved the contractual dispute and determined excess tax paid. The Court ruled that Explanation 2(d) to Section 54 of the CGST Act applied, as the refund became due upon settlement agreement, equating it with a decree. Refund and interest are ordered to be processed.

Barring of GST Return on expiry of three years

Advisory regarding non-editable of auto-populated liability in GSTR-3B

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017

Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025

Central Tax Notification for waiver of the late fee

Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force

In exercise of the powers conferred by section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017)

Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025