Indirect Tax Digest | 20 June 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

Allahabad High Court- Input tax credit cannot be denied in case of discrepancies with Form GSTR-2A if the recipient has diligently discharged his duties
Authority for Advance Ruling, Maharashtra - Construction service supplied by the developer in exchange of development rights is leviable to GST
Allahabad High Court - Same date cannot be fixed for filing a reply to show cause notice and for providing a personal hearing opportunity.