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 : 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...
Goods and Services Tax : Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax admin...
The Court held that Section 107(11) expressly prohibits remand to the adjudicating authority. The appellate authority must decide the case within prescribed options.
The Court held that cash is not covered under the term “things” in Section 67(2). Seizure of currency was declared without authority of law.
The Court held that the impugned order should be challenged through statutory appeal. Writ jurisdiction was not invoked due to the availability of an effective remedy.
The Court ruled that cancellation cannot be applied retrospectively without proper application of mind. The order was quashed for lack of objective reasoning.
The Court held that cancellation based on reasons not mentioned in the SCN is unsustainable. The retrospective cancellation was modified to align with procedural fairness.
The court set aside denial of ITC refund based on intermediary classification without proper examination. It remanded the matter for fresh adjudication considering agreements and legal precedents.
The court stayed FIR proceedings for non-payment of VAT dues due to significant delay in filing. It held that delayed criminal action weakens prosecution and cannot be sustained mechanically.
The court declined to hear the GST dispute as an appeal remedy existed. It held that pre-deposit requirements cannot justify bypassing statutory remedies.
The case addressed increased ITC benefits post-GST without corresponding price reduction. The tribunal ruled this violated Section 171, mandating refund, interest at 18%, and potential penalty.
The dispute concerned failure to reduce prices after GST. The Tribunal held that documentary evidence showed benefit was already transferred to buyers.
