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Indirect Tax Digest: Key Legislative and Judicial Updates – March 17, 2025

  • 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 no: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

Source BDO

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