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Goods and Services Tax : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...
Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...
Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...
Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...
Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
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 : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
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...
Elora Tobacco Company Limited Vs Union of India of Indirect Taxes (Madhya Pradesh High Court) The present review petition is nothing but a misuse of the process of law and wasting valuable time of the court with the intention to take one more chance instead of approaching the Supreme Court of India. Hence, the review […]
Tvl. Lucky Mydeen Briyani Vs Commissioner (Madras High Court) It is seen that the petitioner during the Covid-19 pandemic period had not filed his returns and thereafter, he had not conducted any business so that he filed only nil returns. Further this case is quite similar to the cases of the petitioners in Tvl.Suguna Cutpiece […]
HC observed that advance ruling application cannot be admitted on the issue which is pending or decided in any proceeding. However, inquiry or investigation does not come within the ambit of the word ‘proceeding’. Moreover, as per the facts of the present case, inquiry/ investigation started after filing of the advance ruling application hence cannot be rejected.
Held that if there is bona fide dispute, it is only the jurisdictional assessing officer to decide the issue and it is not by the Roving Squad Officers.
Cancelled registration of GST can be restored by regularizing defaults vide levying penalty with gravity of lapses committed by petitioner by issuing notice
Correct tax payment errors effortlessly! Learn how to use Form GST PMT-09 to transfer taxes, interest, penalty, or fees from one head to another in the Electronic Cash Ledger. Follow a step-by-step guide for intra-head or inter-head transfers on the GST Portal. Stay updated on the availability of modified PMT-09 for cash transfer between GSTINs under the same PAN. File with confidence and ensure accurate cash ledger balances. Explore this much-awaited utility for smoother tax compliance.
Navi Mumbai CGST arrests one person for availing and passing on fake ITC on bogus invoices amounting to Rs 181.67 Crores On 7th September 2022, the Director handling the business activities of M/s Robosteel Trading Pvt. Ltd. (GSTIN:AACCR8701J1Z8) has been arrested by CGST, Navi Mumbai on the charges of availing/utilizing/passing on fake Input Tax Credit (ITC) […]
CGST Mumbai South Commissionerate busts Rs. 142 Crore fake GST invoice racket One person arrested in the case Officers of CGST Mumbai South Commissionerate have busted a fake GST invoice racket, which was used to pass on fake GST Input Tax Credit (ITC) of Rs. 27.80 crore on invoices of Rs 142 Crore, and have […]
Explore key insights from the 47th GST Council Meeting held on June 28-29, 2022. Learn about changes in the inverted duty structure, taxation on renting residential dwellings, healthcare services, pre-packaged goods, and other significant recommendations. Stay informed on the latest GST rates, trade facilitation measures, and deferred matters. Get a comprehensive overview for better compliance and understanding of the evolving GST landscape.
However at times it is difficult to understand law. And there comes a very important theory of Interpretation of Statues. Modern laws are drafted by draftsmen having domain expertise in the field of law, and it is expected that the law should leave no or little room for interpretation or construction. But the reality is far from the expectation.
