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 : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
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...
Discharge was denied where a complaint and verification report indicated an alleged ₹1,000 bribe demand. The High Court confirmed that prima facie material suffices for framing charges. The case was allowed to proceed to trial despite procedural objections.
The Court refused to remand a detailed GST order and required a full pre-deposit to pursue an appeal. It held that prior participation opportunities were not used by the petitioner. Any recovered amount must be adjusted toward the pre-deposit.
The court addressed a GST recovery notice where the petitioner claimed no liability as invoices were unpaid. The case was remitted for fresh consideration with evidence submission.
The Court set aside the GST demand after finding that the final order sought an amount higher than what was specified in the show-cause notice. The case was remanded for fresh proceedings with an opportunity to respond.
The Court struck down a GST demand by holding that assignment of long-term leasehold rights amounts to transfer of immovable property, not a taxable supply. The ruling reaffirms that such assignments fall outside Section 7 of the GST Act.
Gujarat High Court held that petitioner being 100% EOU of zero-rated supply without payment of tax is entitled for refund of unutilized ITC. Since petitioner is not deemed exporter para no.2.2 of clarificatory Circular No.172/04/2022-GST dated 06.07.2022 would not be applicable.
Delhi High Court held that GST SCN based on documents, statements, evidence seized passed on by Income Tax Department cannot be held to be baseless and vague. High Court warns GST Department and other departments to be careful while citing judicial precedents specifically if the same has been produced or accessed through Artificial Intelligence [AI] software.
The Court held that refund appeals pending for years must be decided within the statutory one-year period under the CGST Act. It directed the Appellate Authority to issue orders by January 2026.
The Court held that the penalty could not stand because the goods were accompanied by genuine documents and the e-way bill failure was due to a technical glitch. It ruled that no intention to evade tax existed and quashed the proceedings.
The High Court held that GST demands cannot exceed the quantum stated in the show cause notice. Confirming nearly triple the SCN amount without fresh notice violated Section 75(7) and natural justice, leading to complete quashing of the order.
