This update covers key judicial decisions relating to GST, service tax, customs and also some important indirect tax related notifications and circulars.

Key Focus Areas Covered in this Update:

1.  Goods and Services Tax

2.  Service Tax

3.  Customs

4.  Important Notifications & Circulars

Goods and Services Tax (GST)

Gujarat High Court: Director General of Goods and Services Tax Intelligence Officer can issue summons under CGST Act

The Gujarat High Court in Yasho Industries Ltd. v. UOI has upheld the validity of summons issued by Director General of Goods and Services Tax Intelligence Officer (DGGI Officer) under the Central Goods and Services Tax Act, 2017 (CGST Act).

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