Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : This article explains how Section 6(2)(b) of the CGST Act restricts dual GST proceedings on the same subject matter and tax period...
Goods and Services Tax : The Delhi High Court held that the amended limitation provision under Section 54 cannot be applied retrospectively to deny refund ...
Goods and Services Tax : The article explains how the GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B is insufficient to invoke Section 74 witho...
Goods and Services Tax : The article explains why the Supreme Court's dismissal of the Revenue's SLP does not conclusively settle the GST treatment of leas...
Goods and Services Tax : The Delhi High Court held that uploading an SCN only under the 'Additional Notices' tab without effective communication does not a...
Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The Andhra Pradesh High Court held that an unsigned GST assessment order is invalid and cannot be sustained. The matter was remand...
Goods and Services Tax : The Karnataka High Court held that Input Tax Credit could not be denied merely because GSTR-2A did not reflect imports and SEZ pro...
Goods and Services Tax : The High Court granted bail in a GST ITC fraud case after noting that the accused had remained in custody for about four months an...
Goods and Services Tax : The Bombay High Court held that recovery proceedings cannot continue while the statutory period to file an appeal under Section 11...
Goods and Services Tax : Delhi High Court ruled that the amendment restricting Explanation 2(e) applies prospectively and cannot take away vested refund ri...
Goods and Services Tax : GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricte...
Goods and Services Tax : Haryana has directed officers to send GST show cause notices and demand orders by registered or speed post in addition to portal-b...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
The Andhra Pradesh High Court held that an unsigned GST assessment order is invalid and cannot be sustained. The matter was remanded for fresh adjudication subject to deposit of 20% of the disputed tax.
The Karnataka High Court held that Input Tax Credit could not be denied merely because GSTR-2A did not reflect imports and SEZ procurements during FY 2018-19. It quashed the ITC demand and remanded the remaining GST issues for fresh adjudication.
The High Court granted bail in a GST ITC fraud case after noting that the accused had remained in custody for about four months and the evidence was primarily documentary. The Court found no material indicating a likelihood of evidence tampering or non-cooperation with the trial.
This article explains how Section 6(2)(b) of the CGST Act restricts dual GST proceedings on the same subject matter and tax period. It discusses jurisdictional conflicts between State and Central officers and the remedies available to taxpayers.
The Delhi High Court held that the amended limitation provision under Section 54 cannot be applied retrospectively to deny refund claims relating to earlier periods. It ruled that vested rights under the unamended law must be preserved.
The Bombay High Court held that recovery proceedings cannot continue while the statutory period to file an appeal under Section 112 of the CGST Act remains available. It ruled that premature recovery would render the statutory appellate remedy ineffective.
The article explains how the GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B is insufficient to invoke Section 74 without evidence of fraud or suppression. It also outlines practical steps for responding to mismatch notices.
The article explains why the Supreme Court’s dismissal of the Revenue’s SLP does not conclusively settle the GST treatment of leasehold rights assignments. It highlights the continuing statutory conflict and the likelihood of future litigation.
Delhi High Court ruled that the amendment restricting Explanation 2(e) applies prospectively and cannot take away vested refund rights relating to earlier tax periods. The Department was directed to decide the refund claims on merits.
The High Court held that a GST penalty order passed without issuing a prior show cause notice violates Section 75(4) of the CGST Act and principles of natural justice. The penalty was quashed with liberty to initiate fresh proceedings in accordance with law.
