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...
High Court ruled that software consultancy services provided to a foreign parent on a principal-to-principal basis qualify as export of services. Refund rejection treating them as intermediary services was set aside.
The Court set aside rejection of a waiver application after the taxpayer deposited IGST under RCM in cash, holding that statutory conditions were ultimately satisfied.
The court held that GST demands for periods prior to insolvency resolution could not be raised after approval of the resolution plan, as such claims stood extinguished under insolvency law.
The dispute arose from GST registration cancellation under Section 29(2)(b). The ruling allowed restoration once statutory dues were paid and returns permitted to be filed.
The court closed the writ after the State clarified that recovery proceedings were initiated only against the assessee husband. The petitioner was granted liberty to re-approach the court if her property is targeted.
The key takeaway is that adjudication by the same officer who conducted the audit violates natural justice and is barred by CBIC’s mandatory separation of functions.
Delhi High Court held that summons under section 70 of the Central Goods and Services Tax Act [CGST Act], is issued for gathering information and providing an opportunity to produce documents, it cannot be considered to be initiation of proceedings against the petitioner. Thus, writ dismissed as premature.
The Court quashed a GST refund rejection passed without granting the full statutory reply period and personal hearing. It held that non-compliance with Rule 92 vitiates the refund order.
The Court set aside GST assessment and appellate orders after noting a prima facie case that tax and interest were already paid, remitting the matter for fresh adjudication.
High Court ruled that Rule 86A does not permit blocking of input tax credit beyond what is available in the electronic credit ledger. Negative balances were held unsustainable, with authorities directed to use statutory recovery provisions instead.
