GST Compliance and Litigation: Key Judicial Updates You Need to Know – Jan 2025
Staying ahead in the complex landscape of GST compliance is crucial for businesses operating in India. The January 2025 GST Judicial Decisions report by CNK & Associates LLP offers a timely snapshot of significant judicial rulings and regulatory clarifications that could impact corporate tax strategies, particularly in areas like expatriate salaries, appeals process reforms, statutory limitations, and cross-border guarantees.
This month’s edition addresses major issues including:
- GST liability on expat salary reimbursements under secondment arrangements,
- Critical relief for taxpayers through retrospective application of appeal rules,
- Invalidation of extension notifications under Section 73(10) due to procedural lapses, and
- Clarification on GST treatment of corporate guarantees issued by overseas group entities.
With a professional but accessible tone, these highlights reflect evolving interpretations of the CGST Act and underline the importance of aligning tax positions with current judicial guidanc
