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...
Karnataka High Court held that order invoking Rule 86A of the Central Goods and Services Tax Rules and blocking of Electronic Credit ledger without granting pre-decisional hearing and passing of order without containing independent or cogent reasons is impermissible in law. Accordingly, order quashed.
Karnataka High Court held that non-filling of registration number in Part-B in e-way bill is curable defect and the same would not invalidate or render illegal the e-way bill. Accordingly, levy of penalty u/s. 129 of the KGST Act is not tenable in law.
The Delhi High Court directed fresh adjudication after holding that denial of a reasonable opportunity to respond renders the GST demand unsustainable, while keeping the notification validity issue open.
The High Court held that amended SEZ Rules and a later circular could not be applied retrospectively to confirm GST demand for 2017–18, rendering the order without jurisdiction.
The case examined whether refunds could be blocked on the basis of a subsequent lab report issued without new samples. The court ordered early consideration of representations and possible show cause proceedings.
The dispute concerned reversal of ITC based solely on mismatch between GSTR-2A and GSTR-3B. The High Court held that failure to consider the CBIC Circular prescribing the procedure vitiated the order and remitted the matter for fresh adjudication.
The issue was whether a single GST show cause notice could cover several assessment years. The court granted interim protection, staying coercive action pending detailed examination.
The High Court held that even in ex parte proceedings, the appellate authority must consider appeal grounds. The matter was remanded for fresh decision on merits.
The High Court held that export refunds cannot be denied based on alleged excess ITC without issuing an SCN under the CGST Act. The ruling reinforces that recovery proceedings must follow statutory procedure.
The High Court held that assessment could not stand where the taxpayer was unable to reply due to non-supply of documents. The matter was remitted for fresh assessment after document supply.
