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 found that a GST appellate officer filed a misleading personal affidavit while defending a refund order. The ruling underscores that false or evasive statements to the Court can attract criminal contempt.
The court refused bail after finding prima facie evidence of large-scale GST evasion through online gaming transactions. The ruling highlights that high-value tax fraud attracts strict non-bailable consequences.
The AAR held that medicated toilet soap cannot claim the 5% GST rate meant for ordinary toilet soap, as its therapeutic nature places it under a separate tariff entry attracting 18% GST.
The ruling refused to admit the application, noting that the pure agent issue on electricity reimbursement had already been decided during audit. Advance ruling was barred under Section 98(2) once the matter stood concluded.
This explains how IDS refunds work under GST for MOOWR and DTA supplies. The key takeaway is that refunds are limited to input goods ITC under Rule 89(5).
The issue was whether transporters can claim ITC on bio-diesel. The ruling confirms ITC is allowed when GST is paid under forward charge.
The Court refused to quash a detailed GST show-cause notice, holding that the purchaser must participate in adjudication over alleged fraudulent ITC claims.
This examines why fast-track GST approvals are sometimes followed by scrutiny. The takeaway is that auto-approval does not guarantee post-registration certainty.
Courts held that Section 16(2)(c) cannot be applied mechanically to deny ITC to honest buyers. ITC denial must be confined to fraudulent or collusive transactions.
The Court held that a buyer cannot be saddled with purchase tax merely because the seller failed to remit tax when the transaction was otherwise taxable at the seller’s end.
