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Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
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 : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-...
Goods and Services Tax : The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleg...
Goods and Services Tax : The Delhi High Court held that directing GST authorities to provide seven days' prior notice before coercive action does not amoun...
Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
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...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
The Supreme Court upheld the view that assignment of leasehold rights in industrial land is a transfer of benefits arising from immovable property and not a supply of service. As a result, GST was held not applicable on the transaction.
The Bombay High Court ruled that GSTAT can grant interim stay against recovery proceedings even without an express statutory provision. The decision confirms that appellate powers inherently include powers necessary to make the appeal effective.
The Karnataka High Court held that the two-year limitation under Section 54 of the CGST Act is mandatory. However, it condoned a six-month delay through writ jurisdiction because double taxation was undisputed and directed processing of the refund.
The Telangana High Court held that the arrest was supported by material collected during the investigation indicating involvement in alleged GST evasion and online gaming operations. The Court found no illegality in the exercise of arrest powers under the CGST Act.
The Allahabad High Court held that service of a GST show cause notice solely through the common portal is insufficient once registration has been cancelled. The adjudication order was quashed for violating principles of natural justice.
The Court held that the dispute involved a pure legal question regarding composite versus mixed supply. Finding a prima facie jurisdictional issue, it ruled that the writ petition was maintainable.
The High Court found no evidence of intent to evade tax despite the address discrepancy in the invoice. It directed refund of the penalty collected from the petitioner.
The Court held that the proceedings should have been conducted under Section 129(1)(a) since the petitioner was the owner of the goods. The detention order was quashed and fresh action was directed on the basis of invoice valuation.
The Karnataka High Court set aside the dismissal of a GST appeal that was rejected due to a 451-day delay. Relying on an earlier coordinate bench ruling, the Court remanded the matter for consideration on merits.
The Supreme Court examined whether online gaming platforms offering skill-based games can be treated as suppliers of actionable claims arising from betting and gambling. The case also involved challenges to GST demands, valuation rules, and the constitutional validity of various GST provisions.