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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...
Since no discrepancy had been found with regard to the suppliers of assessee, the refund claim by assessee could not be denied to be processed on the ground that verification of the suppliers of assessee’s supplier was pending as the provisions of the CGST Act and the IGST Act did not mandate refund claimant to verify the genuineness of the suppliers of its supplier, inasmuch as enough safeguards/mechanism were provided under the Act to recover the taxes, if not paid or wrong credit was availed by assessee’s supplier or supplier’s supplier.
Introduction to composition scheme: A scheme named composition scheme/Composition levy is introduced in the GST law in addition to normal levy. The reason for introducing this scheme is to reduce the tax burden of small taxpayers whose aggregate turnover is less than the prescribed limits. What is a composition scheme: In a composition scheme the taxpayer […]
CIGFIL Retail Pvt. Ltd. Vs Union of India (Calcutta High Court) HC held that it is not a case of tax evasion or causing revenue loss to the Government rather petitioner’s activity of carrying on the business which cannot be called illegal is creating revenue for the State as well as in helping the State […]
The 45th GST Council Meeting was held on 17th September 2021 Friday, it was a physical meeting after a gap of two years and our Union Finance Minister Nirmala Sitharaman, State Finance Ministers at Lucknow and Uttar Pradesh were presented at the meeting. The decision taken was overall people friendly and long due. Additionally, the […]
Unifab Engineering Project Pvt. Ltd. and anr. Vs Deputy Commissioner CGST And CEX (Bombay High Court) 1. A show cause-cum-demand notice dated July 29, 2021 issued by the Deputy Commissioner CGST & CEX, respondent no.1, is under challenge in this writ petition. By the impugned notice, explanation has been called for from the petitioners as […]
The entire textile trade and industry is in shock on Government’s decision of increase in GST Rate on textile from 5% to 12& which is the second largest revenue generating commodity after agriculture.
Raigad CGST Commissionerate had reported detection of GST evasion, based on data analytics, by wrong availment of ITC to the tune of Rs.100.75 crores in respect of Cess under the GST (Compensation to States) Act, 2017 in contravention of Section 17 (2) of the CGST Act, 2017.
Madhav Copper Limited Vs State of Gujarat (Gujarat High Court) Conclusion: In present facts of the case, the writ petition was disposed of by providing partial relief to the Petitioner for fulfilment of its business orders but with a condition to cooperate with Revenue in investigation. Facts: This is a petition under Article 226 of […]
Goods and Services Tax (GST) is a system where one person determines the tax and pay the tax by self-assessment. When the tax is paid by doing self-assessment, there is likely to be a chance that the tax may be short paid without any malice intention or there may be also a chance that the assessees may pay the tax short intentionally or knowingly.
In re Rotary Club of Bombay Queen City (GST AAR Maharashtra) Whether the activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only, is ‘business’ as envisaged u/s 2(17) of the CGST Act, 2017 and Whether contributions from the members in the Administration Account, recovered for expending the same for […]
