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 prima facie vagueness in a GST show-cause notice that failed to specify missing documents and questioned whether Section 74 jurisdiction was validly invoked. Coercive recovery based on the adjudication order was stayed pending further hearing.
The court held that a shipping bill could be amended under Section 149 of the Customs Act to correct an inadvertent drawback entry, enabling release of IGST refund on zero-rated exports.
The High Court held that once belated ITC stands retrospectively regularised by statute, recovery of interest on the same basis cannot continue. The garnishee proceedings were quashed and the matter remitted for fresh consideration.
The issue concerned cancellation of GST registration for non-filing of returns and rejection of appeal as time-barred. The High Court restored the registration after noting that all returns were filed and dues paid.
The High Court declined to interfere with GST registration cancellation where the statutory appeal was filed fifteen months late. The ruling reiterates that limitation bars relief when delays are unexplained in pleadings.
The Delhi High Court set aside a ₹45.36 crore GST demand after the Finance Ministry clarified that Section 86 of the CGST Act imposes joint liability only for goods, not services. The ruling confirms that agents cannot be taxed for services supplied by the principal without statutory backing.
The court examined whether pre-deposit under Section 112 could be enforced when the GST Tribunal was not yet functional. It held that the statutory requirement of pre-deposit still applies and upheld the interim direction.
The case examined whether ITC can be blocked beyond the balance available in the electronic credit ledger under Rule 86A. The court held that such negative blocking is impermissible and restricted the blockage to the actual ledger balance.
The court examined whether a GST demand could exceed the amount proposed in a show-cause notice. It held that enhancement of demand violates Section 75(7) and set aside the assessment and appellate orders.
The High Court declined to adjudicate a GST demand challenge as a statutory appeal remedy was available. The petitioner was directed to approach the Appellate Authority within a fixed time.
