Directors Not Automatically Liable for GST Dues During Liquidation: Madras HC
Madras High Court rules that directors are not personally liable for GST dues during liquidation unless Section 89 conditions are strictly met.
Category: GST
Kerala HC Directs GST Dept to Issue SVLDRS Discharge Certificate
Kerala High Court rules that GST authorities must issue SVLDRS discharge certificate once payment is made, affirming finality of legacy tax settlement.
Mad Over Donuts Gets GST Relief: Bombay HC Stays 18% Tax on Itemised Sales
Bombay High Court stays 18% GST demand on itemised sales by 'Mad Over Donuts', backing composite supply argument for restaurant services.
Haryana Hotel Body (HRAH) Demands Uniform 5% GST on Rooms and Food
Haryana’s hotel association urges GST Council to remove ₹7,500 threshold and adopt a uniform 5% GST on hotel rooms and meals nationwide.
Union Budget 2026-27: Why GST Is Central to Fiscal Planning
GST remains a key driver of Budget 2026-27 numbers, influencing revenue forecasts, spending capacity, and fiscal deficit assumptions.
Calcutta HC: GST Demand Beyond SCN Barred Under Section 75(7)
Calcutta HC quashes GST demand raised beyond the SCN, holding that Section 75(7) bars confirmation of tax on new grounds and portal-based data must be disclosed.
Gujarat HC: GST Refund Cannot Be Denied Due to Portal-Forced “Any Other” Filing
Gujarat HC rules that GST refunds filed under “Any Other” cannot be rejected when the GST portal prevents correct filing, affirming that technical lacunae cannot defeat substantive refund rights.
GSTN Advisory on RSP-Based Valuation of Tobacco Goods Under GST
GSTN issues advisory on RSP-based valuation of notified tobacco goods under GST, explaining tax calculation and reporting in e-Invoice, e-Way Bill and GSTR-1 from Feb 1, 2026.
Budget 2026-27 Likely to Focus on Tax Simplicity, GST 2.0, Consumption Revival
Experts say Budget 2026-27 may prioritise tax simplification, GST 2.0 execution, and measures to boost consumption rather than big giveaways.
Budget 2026-27: Auto Industry Seeks EV Incentives and GST Clarity
After a GST 2.0-led recovery, India’s auto industry looks to Budget 2026-27 for EV incentives, GST clarity, localisation support, and policy continuity.