Indirect Tax Digest | 17 March 2025

Indirect Tax Digest | 17 March 2025

Read more about indirect tax legislative and judicial updates and customs and foreign trade policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.

HIGHLIGHTS

  • Kerala High Court—Issuance of a composite order for FY 2017-18 to FY 2023-24 is unsustainable in law

  • Gujarat High Court—Para 2(2) of circular 181/13/2022-GST is wholly arbitrary, discriminatory, and ultra vires section 54 of CGST Act

  • Telangana High Court—Show cause notices/orders issued without physical/digital signature are not valid and hence, unsustainable in law

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