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 High Court ruled that GST demands including periods before resolution plan approval are legally unsustainable and must be quashed.
The High Court set aside GST refund rejection orders after noting that Rule 96(10) was omitted without saving pending proceedings and remanded the matter for fresh adjudication.
The High Court held that inability to trace proof of dispatch of hearing notices does not automatically establish denial of personal hearing, especially in ITC fraud cases.
The court found a prima facie overlap between excess ITC due to non-reconciliation and ITC disallowed under Section 16(4), directing partial pre-deposit and fresh adjudication.
The High Court found prima facie overlap between two assessment proceedings for the same tax period. The demand was remitted for fresh consideration after allowing the taxpayer to file a reply.
The Bombay High Court set aside GST orders as they were based solely on Rule 96(10), which was omitted without a saving clause, and remanded no further action under that rule.
The Court restored GST registration after accepting that non-filing of returns for six months was caused by genuine illness and financial constraints. Restoration was granted subject to strict compliance conditions.
The court held that an appeal filed beyond the maximum condonable period under GST law cannot be entertained, and writ jurisdiction cannot be used to override statutory timelines.
The Court held that penalty proceedings under the KGST Act cannot be initiated after an unreasonable delay. Even without a statutory limitation period, action must be taken within a reasonable timeframe.
The court held that orders passed after uploading notices only under the Additional Notices tab, without effective hearing, violate procedural fairness. The matter was remanded for fresh adjudication with proper notice.
