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...
Explains how GST law distinguishes detention under Section 129 from confiscation under Section 130, highlighting when authorities can legally invoke each provision.
The Supreme Court stayed GST proceedings after finding the show cause notice under Section 74 contained only figures without explaining fraud or suppression. The ruling stresses that detailed allegations are mandatory to invoke extended limitation.
Delhi High Court held that recalling bail order in GST evasion on account of clandestine manufacture and sale of banned gutka denied since there is no perversity in the order. Further, there is nothing to show that he is a flight Risk or there is any likelihood of his influencing the witnesses or tampering the evidence.
The regulator has issued a Master Circular compiling all existing SSE-related directions in one document. Earlier circulars are rescinded, but past actions and obligations remain fully protected.
The High Court disposed of the writ petition after the constitution of the GST Appellate Tribunal, permitting the taxpayer to file a statutory appeal. The ruling clarifies that writ jurisdiction need not continue once the appellate forum is operational.
The court held that passing a GST order on the same day as filing an additional reply does not automatically indicate irregularity. A detailed order showing consideration of replies does not warrant writ interference.
The court held that blocking of an electronic credit ledger under Rule 86A cannot continue beyond one year. Authorities were directed to immediately withdraw the restriction once the statutory period expired.
The court held that dismissal of an appeal solely for delay was unsustainable where notices were uploaded under an obscure portal tab and service was not proved, restoring the matter for fresh adjudication.
The court held that passing an ex parte GST assessment solely on portal-uploaded notices without granting personal hearing was improper and remanded the matter subject to partial tax payment.
The Court set aside the refund rejection holding that software services exported to a foreign parent cannot be treated as intermediary services. The ruling directs release of the denied GST refund with interest.
