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Decoding key GST decisions 2025 - Legal principles and business insights

Virtual Webinar

16 July 2025 | 3:00 PM - 4:30 PM

Virtual Webinar

Decoding key GST decisions 2025:
Legal principles and business insights

Analysis of the recent Supreme Court & High Court judgements

Lakshmikumaran & Sridharan Attorneys (LKS) is pleased to invite you to a webinar on GST judgments in 2025, that will discuss and analyse a series of landmark judgments delivered by the Hon’ble Supreme Court and Hon’ble High Courts in 2025. These judgments lay down the jurisprudence on various evolving issues, exerting considerable influence on compliance strategies, litigation risks, and business planning across India Inc.

The webinar will inter alia cover the following :

Taxability – Solatium / compensation for compulsory acquisition, share received from members of association, cess on supply to merchant exporters, GST on Royalty, TDR, sale of partially completed building, Export vs. Intermediary services

  • Input tax credit – Impact of Safari Retreats review petition and amendment, GST returns amendment to facilitate ITC, validity of rule 36(4), ITC taken under incorrect head, eligibility on cancellation of supplier’s registration
  • Classification & Exemptions and concessional rates – Conditions and Specific tariff heading/ essential character/ supply chain impact
  • Refund - Impact of omission of Rule 89(4A), Rule 89(4B), Rule 96(10), closure of unit, cess refund, refund of CVD / SAD, time limit for claiming refund of pre-deposit
  • GST Litigation and Investigation - Cross-examination, pre-deposit through cash or credit, parallel proceedings, recovery and provisional attachment, service of notice / order by uploading on portal, situations for condonation of delay in filing appeal

Join us as we delve into these pivotal and current topics, offering insights into their implications and what lies ahead for taxpayers and practitioners alike.

SPEAKERS:

Kalpesh Shah, Senior Partner, LKS

Asish Philip, Partner, LKS

Darshan Machchhar, Associate Director, LKS

Apeksha Bansal, Associate Partner, LKS

NOTE: This webinar is open to Companies / Businesses only, and not to Consultants / Advisors