Understand the Goods and Services Tax (GST) and its impact on businesses. Learn about GST rates, compliance requirements, and its role in simplifying taxation. Stay updated with the latest GST news and updates.
Goods and Services Tax : The article examines whether merely uploading notices on the GST portal amounts to valid service under Section 169 of the CGST Act...
CA, CS, CMA : The article explains how dealings with shell companies, accommodation-entry providers, and fake invoice operators can trigger inco...
Goods and Services Tax : CBIC clarifies that fake invoices without actual supply do not create a taxable supply, but wrongful ITC utilization can trigger r...
Goods and Services Tax : The Supreme Court ruled that the presence of monetary stakes, rather than the skill-versus-chance distinction, determines whether ...
Goods and Services Tax : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...
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...
CA, CS, CMA : CAAS suggested that while favourable outcomes may be automated, adverse actions should require a named officer's approval supporte...
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 : The Karnataka High Court quashed the order rejecting revocation of GST registration because documents submitted by the taxpayer we...
Goods and Services Tax : The Supreme Court permitted the appeal to be entertained without pre-deposit after noting that the appealable order predated the a...
Goods and Services Tax : The High Court held that the issue requires consideration where the show cause notice preceded the amendment. It granted interim r...
Goods and Services Tax : The issue involved rejection of a delayed revocation application for cancelled GST registration. The Telangana High Court held tha...
Goods and Services Tax : The issue involved delay in disposal of a rectification application filed against a GST order. The Telangana High Court directed t...
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...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
The challenge concerns provisions inserted into the Haryana GST Act and a subsequent executive order dealing with collection of entry tax. The Court found that the matter raises important questions regarding legislative competence.
The Court found the underlying consolidated notice legally defective and consequently quashed the corresponding GST order while preserving the department’s right to initiate fresh action.
The Delhi High Court observed that rejection of a GST refund claim after repeated judicial directions to grant the refund may amount to contempt. The Court granted time to the department to file its response before further consideration.
The Kerala High Court held that the non obstante clause in Section 16(5) prevails over the time limit prescribed under Section 16(4) for claiming ITC. The Court quashed the denial order and directed reconsideration of the taxpayer’s claim.
The Court set aside the refund rejection after finding that the appellate authority failed to record specific findings or provide adequate reasons. The matter was remanded for fresh adjudication.
The Madras High Court held that a general penalty under Section 125 of the TNGST Act cannot be imposed when a specific late fee has already been levied. The Court partly allowed the writ petition and directed payment of the applicable late fee.
The Madhya Pradesh High Court declined to entertain challenges to GST adjudication orders because a statutory appeal under Section 107 of the CGST Act was available. The Court held that disputed findings on service tax liability should be examined by the appellate authority.
The High Court condoned a 720-day delay in filing a GST appeal after finding that severe financial difficulties and circumstances beyond the taxpayer’s control caused the delay. The appeal was directed to be heard on merits.
The Court remanded the matter for fresh adjudication after noting that the entire disputed tax liability had already been recovered. The taxpayer was allowed to submit additional documents and explanations.
The Karnataka High Court set aside GST registration cancellation after finding that the taxpayer was in custody and unable to respond to the show cause notice. The Court held that the proceedings violated principles of natural justice.
