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 : This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 l...
Goods and Services Tax : The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...
Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...
Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...
Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...
Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...
Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...
Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...
Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
Section 5 of the GST Act provides for powers of officers to discharge functions under this Act. Accordingly, the Ld. Commissioner may delegate his powers to any other officer who is subordinate to him.
Understanding the implications of CBIC circular on various types of declared services under GST. Get insights into liquidated damages, compensation, cancellations, and more.
Madras High Court directed Assessing Officer to pass a speaking order, after hearing the petitioner in full, with regard to determination of appropriate rate of tax on Aviation Turbine Fuel (ATF).
Madras High Court held that the proper method for assessing the turnover from works contract is as per Rule 8(5). Accordingly, it was directed to redone de novo applying the methodology set out under rule 8(5) of the Tamil Nadu Value Added Tax Rules, 2007.
Brij Bihari Singh Vs Commissioner Commercial Tax Lucknow (Allahabad High Court) The statutory right of appeal is not an illusory remedy given to the assessee or a person aggrieved. It is an effective and real remedy granted within the structure of the statute to allow for redressal of genuine grievances. Therefore, the appeal forum (wherever […]
Hitech Sweet Water Technologies Pvt. Ltd Vs State of Gujarat (Gujarat High Court) Challenge to the orders and preceding show-cause notices are based on the ground that the order came to be passed in gross violation of principles of natural justice inasmuch as the petitioner was not granted opportunity of being heard. By placing reliance […]
Azam Laminators (P) Limited Vs Commercial Tax Officer (Madras High Court) The specific case of the petitioner is that the petitioner had effected sale of M.G. Plain Kraft Paper to a merchant exporter, who, in turn had received a purchase order from a buyer from Kuala Lumpur, Malaysia for Parcel Leaf Size and that the […]
In re Shree Ambica Geotex Pvt. Ltd (GST AAR Gujarat) The applicant, engaged in the manufacture and sale of textile products including Geomembranes, sought an advance ruling on the correct GST classification of its product. The primary issue was whether Geomembranes should be classified under Heading 5911, Sub-heading 59111000 as textile products for technical use, […]
AAR Haryana held that Recoveries On Account Of Notice Pay, Bond Forfeiture, Canteen Charges, ID Cards Replacement As Well As The Liquidated Damages & Forfeiture Of Earnest Money and Security Deposit Not Taxable Under GST.
Explore the clash between the GST Authority and the Judiciary in matters of e-way bills. Discover the irregularities in detention orders and their impact on businesses.
