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Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
Goods and Services Tax : The dispute centers on whether GST applies to the entire maintenance amount or only the excess above ₹7,500 per month. The issue...
Goods and Services Tax : The article examines cases where GST appeals filed beyond statutory timelines were revived through writ jurisdiction. The key take...
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 certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...
Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...
Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...
Goods and Services Tax : The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint ha...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
The case examined validity of a GST demand passed without hearing the taxpayer. The Court held that absence of personal hearing violates natural justice, requiring the order to be set aside.
The Court held that where an assessment is passed ex parte, fairness requires giving the taxpayer a chance to present their case. The matter was remanded upon partial tax deposit for fresh decision on merits.
The Court set aside a GST demand order after finding that authorities failed to consider the taxpayer’s replies and supporting documents. It held that lack of reasoning and mechanical conclusions rendered the order invalid.
The SC held that imposing an additional bank guarantee was excessive when a ₹1 crore bond with sureties was already furnished. It overturned the HC view, emphasizing that bail conditions must remain reasonable and not financially oppressive.
The Court dismissed the petition as the same bail condition had been previously upheld. The key takeaway is that issues already adjudicated cannot be reopened.
The case addressed rejection of a GST refund application without following mandatory procedural requirements. The Court held the order unsustainable and directed fresh adjudication in accordance with Rule 92.
The Court set aside the IGST demand on re-imported goods, holding that liability depends on whether input tax credit was availed. It directed the petitioner to furnish a certificate and allowed fresh adjudication.
The court set aside a GST demand order citing violation of natural justice as no hearing opportunity was given. However, relief was conditional on full deposit due to delay in approaching the court.
The Court held that the controversy was identical to a previously decided case. The petition was accordingly disposed of without fresh examination of merits.
Explore why composite GST notices across multiple years should be judged by severability, not invalidation, balancing tax recovery with statutory limits.
