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In the Indian goods and services tax (GST), an assessment order must be passed within the period fixed under the relevant statute. This poses a challenge to officers as they seek to complete the adjudication of demand notices promptly. In any case, the adjudication process cannot bypass principles such as fair play that are ingrained in India’s legal system. Therefore, disputes between the Indian Revenue Service and taxpayers regarding adjudication will remain an eternal issue. Distinctively in GST law, the proceedings prior to the issuance of show cause notices are completely codified. The authors are of the opinion that the principles applicable to an adjudication process can be extended to proceedings leading up to the issuance of show-cause notices/demand notices.

The Goods and Services Tax (GST) council on Tuesday postponed the review of the 28% levy imposed on the proceeds from online gaming, news platform NDTV Profit reported. The 28% tax on online gaming was implemented on October 1, 2023, and was scheduled to be reviewed after six months, but the people with knowledge of the matter have informed that this might be taken now after the Lok Sabha elections 2024. The postponement comes after the Revenue Secretary's remarks last month, who said that the six-month period will be over by March 31, so the issue will be not decided in the next meeting, but after the completion of the deadline. “A review does not necessarily mean that we change the rates. A review is only to take stock and see if anything needs to be done," Revenue Secretary Sanjay Malhotra told Moneycontrol.

Chennai: Pointing out that rentals attract GST only if the rented building is used for commercial purposes, the Madras High Court has quashed GST demand on hostels for working women and girls.

Hyderabad: Exhorting GST authorities to exercise caution and deeper examination before authorizing the arrest of businessmen for tax evasion, Justice Ujjal Bhuyan of the Supreme Court on Saturday said the reasons “you have to suspect a person cannot be equated with the reasons to believe”. The extreme action of arresting a person should be backed by strong reasons to believe that the person was an evader and the same should be recorded in writing, he said.