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Goods and Services Tax : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...
Goods and Services Tax : The Punjab and Haryana High Court has prima facie held that Haryana may have lost the constitutional power to collect entry tax af...
Goods and Services Tax : The article examines whether authorities can retain a redemption fine under Section 130 after setting aside the penalty. The key t...
Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...
Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
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 Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The ...
Goods and Services Tax : The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quash...
Goods and Services Tax : The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-de...
Goods and Services Tax : The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with t...
Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
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% ...
Applicant has sought an advance ruling on the issue whether he is entitled for GST Input Tax Credit (ITC) already claimed by him on the invoices raised by M/S. Gayatri Projects Ltd. for the period of January to March, 2020 for which M/S. Gayatri Projects Ltd. (Supplier) has belatedly paid the tax charged in respect of such supply to the Government.
Owners have vested the rights to develop the immovable property owned by them, into a residential apartment with the Applicant thereby, holding the contention of the Applicant that Para 2 will not be applicable and thus is unsustainable.
Hon’ble Supreme Court in the current case while analyzing the validity of formula prescribed in Rule 89(5) observed that while the anomalies of the formula do continue to exist, an anomaly per se cannot invalidate a fiscal rule which has been framed in exercise of the power of delegated legislation.
Larsen & Toubro Ltd. Vs State of Orissa (Orissa High Court) as far as the present case is concerned, merely because the component parts were brought from different places outside Orissa and assembled in Orissa, it cannot be said that it was an intra-State sale and that a colourable device was deployed to avoid paying […]
In re Transmission Corporation of Telangana Limited (GST AAR Tealangana) 1. Eligibility to exemption from tax on the supply of works contract services by the applicant to Greater Hyderabad Municipal Corporation (GHMC). Taxable @18% 2. Tax liability with respect to works contract services procured by the applicant from a 3rd party for supplying same services […]
Act of throwing away expired cakes and pastries is similar to destroying the expired food products, for the Applicant destroys by throwing them away, ITC on inputs used in manufacturing expired cakes and pastries is not admissible and required to be reversed.
Normally exemption is considered as deduction allowable by law which reduces the income that subjected to income tax. In other words it is considered as removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Previously exemption has two buckets, namely […]
Bundl Technologies Private Limited Vs Union of India (Karnataka High Court) Karnataka HC: Swiggy’s payment made during investigation is not considered as ascertained tax, refund of same allowed Honorable Karnataka High Court (Karnataka HC) in the matter of M/S. Bundl Technologies Private Limited v. Union of India [WP 4467/2021 (T-RES) dated September 14, 2021], held […]
During the week, there have been some good cases on the anti-smuggling front. In a crackdown on smuggling of cigarettes, Delhi Customs Preventive Unit seized about 22.2 lakh sticks of smuggled foreign brand cigarettes approximately valued at Rs. 4.44 crore.
Union of India & Ors. Vs VKC Footsteps India Pvt Ltd. (Supreme Court) The Apex Court Sets aside the order of Gujarat HC and upheld the order of Madras HC. Although the Hon’ble Court has noted some anomalies and suggested the GST Council to look into the same. Background: (Gujarat High Court) The Division Bench […]
