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 ruled that a single assessment covering several tax periods violates GST provisions. Orders were set aside with liberty to initiate fresh, year-wise proceedings.
The High Court remitted GST DRC-07 orders after noting that show cause notices were not replied to. Relief was granted subject to a 10% pre-deposit and filing of consolidated replies.
The High Court refused to quash a GST show cause notice where the authority had formed prima facie satisfaction of fraudulent ITC availment. The ruling affirms limited judicial interference at the notice stage.
High Court held that goods and conveyance detained under GST must be released once penalty is paid, where authorities failed to initiate confiscation after statutory period. Mere delay in payment did not justify continued detention.
The Court admitted the writ challenging GST orders where proceedings were initiated beyond the prescribed period. Recovery was stayed subject to a 10% deposit, highlighting limits on delayed adjudication.
The High Court quashed a penalty show cause notice issued under Section 122, holding that jurisdiction cannot be assumed merely on the basis of a general notification. Fresh proceedings were permitted in accordance with law.
The court examined allegations that an order under Section 74 was passed without supplying seized documents or digital material. The matter was adjourned for the State to clarify whether such copies could be provided.
The issue was whether further GST recovery could be initiated after interest had already been paid. The High Court granted interim protection, restraining recovery on finding a prima facie case based on prior payment.
The Court set aside cancellation of GST registration after finding that it was based solely on an invalid field visit report without witnesses or proper procedure. The ruling emphasizes that unilateral inspections cannot justify cancellation.
The Delhi High Court quashed a GST adjudication order passed without the taxpayer filing a reply or being heard. The matter was remanded for fresh adjudication with an opportunity to respond, subject to conditions.
