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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...
IN order to facilitate and promote export of Goods and Services from India and make it hassle free, CBIC has issued three nos. of clarification circulars dt. 20.09.2021 to clarify certain issues which are being litigated / disputed by the department and field officers. The issues being clarified are as below: 1. Refund of un-utilized […]
Sahil Enterprises Vs Union of India (Tripura High Court) In M/s Sahil Enterprises. v. Union of India. [IA No.1/2021 with WP(C) No.531/2021 dated September 14, 2021], M/s Sahil Enterprises (Petitioner) has filed the current application seeking interim relief for removing the provisional attachment which was ordered by the Commissioner of Central Goods and Services Tax, […]
There has been a confusion among the dealers whether the consideration for supplies can be paid by book adjustments under GST Act. In many businesses, the dealers buy and sell goods or services from one another for which they don’t make payment in cash rather they adjust the book entries for such purchases and sales. […]
In BMG INFORMATICS PVT. LTD. v. UNION OF INDIA [Case No. WP(C)/3878/2021 dated September 02, 2021], BMG Informatics Pvt Ltd (the Petitioner) after submitting a claim for a refund under FORM-GST-RFD-02 under Section 54(3)(ii) of Central Goods and Services Tax Act, 2017 (CGST Act) received a Show-Cause Notice dated April 10, 2020 (SCN) rejecting the […]
Kerala High Court Advocate Association Vs Assistant Commissioner (Kerala High Court) Kerala HC issued notice to Govt. in writ challenging GST on goods and services provided by Association to its members Kerala High Court Advocates’ Association (Petitioner) filed a Writ Petition challenging GST on goods and services provided by the Petitioner to its own members. […]
On 1st July 2021, our beloved Goods and Service tax Act celebrated its 4th Birthday. GST was introduced for 3 major purposes as One nation One tax, ease of compliances and seamless flow of credits to remove the cascading effects of the taxes. However in the last 4 years GST is reshaping itself by more […]
CBIC came with a clarification vide Circular no. 162 dated 25th September 2021 regarding the refund of taxes wrongly to the Government. There were few doubts which to a certain extend has been cleared. Firstly, the manner to claim refund of wrongly paid taxes was a big challenge as there was no properly laid procedures, […]
Writ Petitions having alternative remedy not to be entertained if no violation of fundamental rights, excess jurisdiction/ delegation In The Assistant Commissioner of State Tax and Others v. M/s Commercial Steel Limited [Civil Appeal No 5121 of 2021 dated September 03, 2021], the current appeal has been filed against the Judgment dated March 04, 2020 […]
Analysis of GST Notification No. 35/2021 – Central Tax & Notification No. 36/2021 – Central Tax, issued for decisions taken in 45th GST Council Meeting. The Government has amended the CGST Rules, 2017 vide Notification No. 35/2021 – Central Tax and Notification No. 36/2021 – Central Tax, Dated 24th September 2021 in order to bring […]
Jain Distillery Private Limite Vs State Of U.P. (Allahabad High Court) High Court held the State lost its legislative competence to enact laws, to impose tax on sales of ENA, upon the enactment of the 101st Constitution Amendment. Consequently, and upon considering Section 174(1)(i) of UPGST Act, 2017, the impugned Notification dated 17.12.2019, insofar as […]
