Centre Defends GST Hike On Coal, Says It Cuts Power Generation Cost By 17–18 Paise/Unit

The Centre in response to estimated impact of GST reforms on domestic coal producers and import substitution, has clarified that by increasing GST rate on coal from 5% to 18%, the inverted duty structure has been corrected.“GST has rationalized the tax burden across various coal grades, as the previous GST regime led to higher effective tax incidence on low grade coal and low priced coal.”Pursuant to the 56th GST Council Meeting, GST Compensation Cess of Rs. 400 per tonne on coal has been...

GST Bill | Lok Sabha Tables Manipur GST (2nd Amendment) Bill 2025; Track-And-Trace Mechanism Proposed For Select Goods

The Union Government on Wednesday introduced the Manipur Goods and Services Tax (Second Amendment) Bill, 2025 in the Lok Sabha to bring the State GST law in line with amendments made under Sections 121 to 134 of the Finance Act, 2025 and decisions of the 56th GST Council. The Bill proposes significant changes relating to input tax credit, distribution of credit, return filing, appeal pre-deposit, treatment of credit notes and, notably, introduction of a track-and-trace mechanism with...

Delhi High Court Pulls Up GST Authority For Issuing Personal Hearing Notice Saying Assessee's Attendance Not Needed

The Delhi High Court recently criticised the GST Authorities for issuing a “strange” personal hearing notice to an assessee, which said that the assessee need not attend the hearing as the notice is issued only for the purpose of uploading final order.“The personal hearing notice is also quite strange to say the least that no personal hearing was granted before the Commissioner Appeals but a hearing was fixed for uploading of the order. Such a practice is inexplicable and deserves to be...

LiveLawBiz: Business Law Round-Up: November 29 - December 1, 2025

IBCIBC | Terminated Contract Not Corporate Debtor's Asset; Moratorium Won't Revive Extinguished Contractual Rights : Supreme CourtNCLT Mumbai Rejects Indo Global Employees' Claims Filed 18 Months Late, Says Stakeholders Must Be VigilantLiquidator Must Recover Assets Even If Attached By Third Parties, Attachment Cannot Override IBC: NCLT BengaluruBuyers Of Commercial Units Are Not Homebuyers; Cannot Be Recognised As Financial Creditors: NCLT MumbaiNCLT Ahmedabad Orders Liquidation of Girdhari...

Finance Ministry Tables Bill To Hike Excise On Tobacco, Introduces New Cess On Pan Masala

On December 1, 2025, the finance minister Nirmala Sitharaman introduced the Central Excise (Amendment) Bill, 2025 and the Health Security and National Security Cess Bill, 2025, in the Lok Sabha, which will replace the existing Compensation Cess. The Central Excise (Amendment) Bill, 2025, seeks “to give the government the fiscal space to increase the rate of central excise duty on tobacco and tobacco products so as to protect tax incidence”. The Central Excise (Amendment) Bill,...

Delhi High Court Allows Consolidated Appeal Against Single GST Demand Order Covering Multiple Financial Years

The Delhi High Court has allowed the filing of a consolidated appeal in a matter where a 'common and single' order was issued, although the demand pertained to multiple financial years. In an order dated November 18, 2025, the Division Bench comprising Justice Prathiba M. Singh and Justice Shail Jain allowed the Petitioner to take recourse to a single consolidated appeal against consolidated GST demands raised via one order while stating that whether Section 74 was correctly invoked...

IGST ITC Declared In GSTR-9 Can Be Set Off Against Tax Demand If Missed In Monthly GSTR-3B: Calcutta High Court

The Calcutta High Court has stated that IGST (Integrated Goods and Services Tax) ITC (Input Tax Credit) declared in GSTR-9 can be set off against tax demand if missed in the monthly GSTR-3B. Justice Om Narayan Rai bench observed that the appellate authority did not justify why the IGST ITC declared in GSTR-9 could not be set off against the tax demand. In this case, the assessee/petitioner failed to claim Input Tax Credit (ITC) in respect of IGST pertaining to the months of May...

GST Authorities Cannot Act Against Transporter Of Goods When Genuine E-Way Bill Present: Allahabad High Court

The Allahabad High Court has held that under GST Act, the department cannot proceed against an assessee for transport of goods, if a genuine e-way bill is present along with the consignment. Justice Piyush Agarwal held that this would be especially impermissible if the validity of the e-way bill was not disputed by the authorities. “Once the goods in question is duly accompanying by e-way bill, which clearly demonstrates the genuineness of the documents and during validity of the...

Designated Committee Must Adjust Pre-Deposits & Investigation Recoveries While Issuing Final Statement Under SVLDRS-3 Scheme: Bombay HC

The Bombay High Court has held that the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) is mandatorily required to verify and consider pre-deposits and amounts recovered during investigation under Form SVLDRS-3 (final statement issued by the Designated Committee showing the exact amount payable by the taxpayer under the Scheme) A Division Bench comprising Justice M.S. Sonak and Justice Advait M. Sethna, while hearing a writ petition filed...

LiveLawBiz: Business Law Daily Round-Up: November 28, 2025

IBC NSEL Gets NCLT Nod For ₹1,950-Crore Settlement With 5,682 Traders Affected In 2013 ScamUploading Debt Details On Information Utility Does Not Extend Limitation For CIRP: NCLATNCLAT Upholds Order Directing Satra Properties' Suspended Directors To Refund ₹91 Lakh For Clearing Cheques During MoratoriumIBC Does Not Override Statutory First Charge Under Gujarat VAT Act, Both Laws Operate In Harmony: NCLATSupreme Court Dismisses Byju Raveendran's Appeal Against NCLAT Order Mandating CoC Nod For...

Cancellation Of GST Registration Announces Economic Death Of Business Entity; Reasoned Order Needed: Allahabad High Court

The Allahabad High Court has observed that the cancellation of GST registration of a business entity leads to it economic death and it is sine qua non that a reasoned order is passed by the authority for cancelling the registration of an assesee. The bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla observed: “We are equally mindful that the order of cancellation of registration causes deep adverse impact on the conduct of business of any registered individual. Neither ...

Tax Authorities Cannot Resurrect Repealed VAT Powers After GST Regime, Nor Retain Deposits Without Statutory Backing: Tripura High Court

The Tripura High Court has held that where show-cause notices imposing penalty under Section 77 of the Tripura Value Added Tax Act, 2004 (TVAT Act) were issued after delay of 9 years, long after the repeal of the TVAT Act after GST Regime, are arbitrary, illegal and vitiated by malafides. The Court further held that the State cannot retain the security deposit taken for VAT registration once the GST regime does not mandate a security deposit for transporters. A Division Bench comprising...