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 : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...
Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...
Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...
Goods and Services Tax : The article explains that audits and investigations serve distinct legal purposes under GST and require different taxpayer respons...
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 : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
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 ...
Corporate Law : The 2026 amendments significantly expand disclosure requirements for operational creditors and corporate applicants. The changes a...
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% ...
The Court set aside a GST demand order after finding that the personal hearing was scheduled before the last date for filing a reply. The ruling underscores that statutory hearing requirements cannot be reduced to a procedural formality.
Saurabh Kumar Gupta Vs Union of India (Allahabad High Court) The Allahabad High Court dismissed the writ petition challenging the order dated 30.12.2025 passed by the Deputy Commissioner, CGST & Central Excise, Division-I, Lucknow, whereby a penalty of ₹38,12,904 was imposed upon the petitioner under Section 122(1)(A) of the CGST Act, 2017. The case arose […]
The Court restrained coercive recovery proceedings after noting allegations that the adjudication order relied heavily on witness statements without permitting cross-examination. The ruling highlights the significance of procedural fairness in adjudication proceedings.
The Court held that a taxpayer who does not respond to a show cause notice cannot later invoke writ jurisdiction alleging procedural violations. The petitioner was directed to pursue the statutory appellate remedy.
The Rajasthan High Court held that a taxpayer who defaults in filing GST returns in one State cannot obtain fresh registration in another State. The ruling reinforces that GST compliance obligations have nationwide implications.
The Telangana High Court granted interim protection against coercive GST recovery proceedings until the GST Appellate Tribunal becomes operational. The Court directed the taxpayer to deposit 10% of the disputed tax demand and pursue the second appeal before the Tribunal within the prescribed timeline.
The Telangana High Court permitted the taxpayer to withdraw the writ petition challenging a GST demand order and pursue the statutory appeal under Section 107 of the CGST Act.
The Telangana High Court permitted manual filing of a revocation application even after dismissal of a delayed appeal against GST registration cancellation. The ruling highlights that procedural delays and portal limitations should not deprive taxpayers of an opportunity to seek restoration of registration.
The article argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossing prescribed thresholds. It examines potential violations of Articles 14, 19(1)(g), and 300A of the Constitution.
The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceedings against genuine taxpayers. It underscores that statutory action must be supported by tangible evidence rather than backend labels or assumptions.
