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...
Limited but impactful GST amendments streamline valuation, refunds, and dispute resolution. The key takeaway is reduced litigation and faster cash flow for exporters and manufacturers.
The Budget shifts intermediary services to a recipient-based place of supply and extends provisional refunds to IDS. The key takeaway is alignment with destination-based GST and improved liquidity.
The High Court set aside a GST demand after finding that no personal hearing was granted under Section 75(4). The ruling reiterates that adverse GST orders cannot be passed without following mandatory hearing requirements.
The Court held that the petitioner suppressed the fact of an earlier withdrawn writ challenging the same order. The petition was dismissed with costs and limited relief granted only for statutory application.
The Court held that issuing two interest demands for delay in filing GSTR-3B for the same period amounted to duplication and double taxation, and quashed the second order.
The issue arose where cancellation relied on grounds not stated in the show cause notice. The court ordered merits adjudication after restoring the appeal with costs.
The Court refused to interfere with ex-parte GST orders where the taxpayer failed to reply or attend hearings. Blaming a professional advisor was held insufficient to bypass statutory procedure.
Provisional refunds for inverted duty structures and removal of refund thresholds for exports improve working capital. The amendments strengthen liquidity and support small and mid-sized exporters.
The Court held that the extended limitation period under Section 74 was prima facie invoked only for specific ITC allegations and not for all demands. Recovery was stayed as most claims appeared to fall outside the extended period.
The High Court set aside a GST demand where no show cause notice or hearing opportunity was given. The ruling reiterates that adjudication without due notice violates natural justice.
