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 : The increasing use of AI in GST is leading to automated mismatch alerts and notices based on flawed data. The key takeaway is that...
Goods and Services Tax : IPL franchises have contested the 40% GST rate, arguing it wrongly classifies matches as entertainment instead of sporting events....
Goods and Services Tax : Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitatio...
Goods and Services Tax : Clarifies that export value used in refund calculation must be consistently applied in both numerator and denominator. Highlights ...
Goods and Services Tax : The Court examined whether show-cause notices covering multiple financial years are valid and noted divergent High Court rulings. ...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bai...
Goods and Services Tax : The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...
Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...
Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...
Goods and Services Tax : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...
Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
Goods and Services Tax : Due to technical issues on the new tax portal, late fees for Profession Tax returns were waived if tax was paid by 15 March 2026. ...
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
The Court held that once late fees are imposed for delayed filing of returns under Section 47, a general penalty under Section 125 cannot be added. The ruling clarifies the mutually exclusive application of these penalty provisions.
The issue was whether writ jurisdiction could be used to condone delay beyond 120 days under GST law. The Court held that once statutory timelines expire, courts cannot override legislative intent to extend limitation.
The issue was fragmented visibility of GST notices across multiple tabs. The key takeaway is that all notices and orders are now available in one consolidated location, reducing oversight risks.
Authorities confirmed that insurers have not increased premiums after the GST exemption and have fully passed on the tax relief. Continuous monitoring of new and renewal policies was undertaken to ensure consumer benefits are protected.
Whether interest can be demanded without being specified in the show cause notice. Ruling & Takeaway: The Court held that interest not quantified in the notice cannot be added later, reaffirming strict compliance with Section 75(7).
The Supreme Court dismissed the SLP as withdrawn after permitting the taxpayer to pursue a statutory appeal. The ruling reinforces that GST disputes should follow the appeal route under Section 107.
The court held that issuing a single GST notice for multiple tax periods is illegal. All consequential proceedings were quashed, with liberty to initiate fresh action lawfully.
The High Court set aside an ITC reversal demand after finding that no date, time, or venue for personal hearing was communicated. The ruling underscores that statutory hearing requirements must be strictly followed before confirming GST demands.
The High Court held that an appeal filed pursuant to its earlier order could not be dismissed on limitation. The rejection was set aside and the matter was remanded for fresh consideration.
The High Courtquashed a best judgment assessment and related appellate order after finding consensus on denial of hearing. The matter was remanded for fresh adjudication with a speaking order, subject to a 10% pre-deposit.
