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Articles by Rajannaidu Karri

CBIC Clarification dated 18.07.2025 puts an end to the BSS refund litigation initiated by the GST Authorities in Sikkim

Posted by Rajannaidu Karri 28 October 2025 262 Views

The CBIC clarification dated 18 July 2025 (Letter No. CBIC-110267/107/2023-CX) has resolved the Sikkim GST dispute on excess Budgetary Support Scheme (BSS) refunds. It confirms that eligible manufacturing units in Sikkim can claim refunds based on actual value addition under the BSS notification, not restricted by the fixed cap in Para 5.8.

Madurai Bench of Madras HC: Limitation for Appeals Starts from Rectification Order

Posted by Rajannaidu Karri 27 December 2024 388 Views

The Hon'ble Madurai Bench of Madras High Court clarifies that limitation period for appeals begins from rectification order, not original assessment order

Legality of Issuing a Single Show Cause Notice for Covering Multiple GST Assessment Years

Posted by Rajannaidu Karri 10 October 2024 1299 Views

The practice of the GST Department issuing a single Show Cause Notice (SCN) for multiple assessment years has raised significant legal concerns. While this practice may be convenient to the GST Department, it often creates challenges for both the GST Department as well as taxpayers.