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The GST has been introduced by subsuming various taxes levied by both Central and State Governments with an objective to remove cascading effect and to simplify the compliance under indirect taxes in India. While introducing the GST, the Hon’ble Prime Minister has mentioned GST as Good and Simple Tax. However, considering the issues that were faced after implementation of GST, the Government has made various amendments, issued multiple notifications and circulars which made the GST a...

Introduction:

Recently, the Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 254/11/2025-GST dated 27/10/2025 appointing the proper officers under Section 122, 74A, 75(2) of CGST Act, 2017 and Rule 142(1A) of CGST Rules, 2017. The circular has expressly stated that no proper officer has been assigned in respect of the above referred Sections and Rules prior to issuance of this circular. However, many of the taxpayers have received notices under Section 122...

Introduction:

In recent times, the Central Government has frequently amended existing laws and, in many cases, replaced old enactments with new legislative frameworks. This trend is particularly evident in tax laws such as the Central Goods and Services Tax Act, 2017 and the Income-tax Act, 1961, along with continuous amendments to the corresponding rules and procedures. The legislative act of amending or replacing an existing law or statutory provision is commonly referred to as...