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 : Courts are divided on whether GST authorities can club multiple financial years into a single show cause notice. Many rulings emph...
Goods and Services Tax : Courts have clarified that once one GST authority initiates proceedings by issuing a show cause notice, the other authority cannot...
Goods and Services Tax : The guide explains that construction involving goods and labour is treated as works contract service under GST. Taxability depends...
Goods and Services Tax : The High Court held that GST authorities cannot issue a single show cause notice for multiple financial years under Section 74 of ...
Goods and Services Tax : High Courts held that undervaluation disputes must be examined through assessment proceedings under Sections 73 or 74. Detention d...
Goods and Services Tax : CGST authorities arrested a company director after detecting fraudulent Input Tax Credit claims based on bogus invoices worth ₹3...
Goods and Services Tax : A representation has urged reconsideration of GSTAT Procedure Rules requiring all relied-upon documents to be filed with the appea...
Goods and Services Tax : Maharashtra GST Dept cancels GST registrations of non-genuine taxpayers as of Feb 2025; details include GSTNs, trade names, and ca...
Goods and Services Tax : CGST Delhi South arrested a director for allegedly availing ₹6.53 crore in fraudulent ITC based on bogus invoices worth ₹36.28...
Goods and Services Tax : The government clarified that there is no pending proposal to exclude State-run lotteries from the 40% GST rate. The hike was reco...
Goods and Services Tax : The Bombay High Court set aside a GST adjudication order because verification reports relied upon by the authorities were not furn...
Goods and Services Tax : The Court set aside a GST assessment order based on an ITC mismatch after the taxpayer claimed the seller failed to upload invoice...
Goods and Services Tax : The Court allowed bail after observing that the accused had been in custody since November 2025 and the trial involving extensive ...
Goods and Services Tax : The High Court interfered with a GST recovery notice after finding that the petitioner had not been given an opportunity to respon...
Goods and Services Tax : The Bombay High Court held that failure to address detailed objections and provide reasons renders provisional attachment orders l...
Goods and Services Tax : Authorities warned taxpayers about fake GST officers conducting fraudulent inspections. Businesses must verify officer identity, w...
Goods and Services Tax : The Ministry of Finance amended Notification No. 14/2018 under the Union Territory GST framework to substitute the designated auth...
Goods and Services Tax : Gross GST revenue reached ₹1.83 lakh crore in February 2026, driven by 17.2% growth in import revenues. Net collections also ros...
Goods and Services Tax : Invoking powers under section 27 of the Act, the State Government introduced the 2026 Amendment Rules without prior publication. T...
Goods and Services Tax : GSTN has launched an online facility allowing eligible taxpayers to opt out of Rule 14A registration. Filing of pending returns an...
Tripura HC held ITC cannot be denied under Section 16(2)(c) if buyer is bona fide and no fraud is alleged under Section 73 proceedings. Court ruled GST ITC cannot be denied to genuine purchasers merely due to supplier’s tax default absent fraud or collusion.
Observing that the charge-sheet had been filed and the maximum punishment under Section 132 was five years, the Court granted bail. It relied on Supreme Court precedent emphasizing that prolonged incarceration and documentary evidence weigh in favour of release.
Explains how Place of Supply rules decide whether CGST/SGST or IGST applies and which State receives revenue. Highlights its central role in destination-based taxation.
The Calcutta High Court held that amounts already deposited with CGST authorities, not linked to any outstanding liability, must be treated as compliance with statutory pre-deposit. The appellate dismissal for non-compliance was set aside and the matter remitted for decision on merits.
The Court refused to entertain the writ petition, holding that appeal before the Appellate Tribunal was the proper remedy. Filing issues do not override statutory appeal provisions.
The Court held that under Section 83(2) of the CGST Act, a provisional attachment automatically lapses after one year and cannot be continued.
The High Court held that omission of Rule 96(10) without a saving clause applies to all pending cases. Refund claims for IGST paid on exports were directed to be processed.
The Court held that attachment cannot be sustained where the property was transferred prior to issuance of the prohibitory order. Registration was directed without insisting on a tax NOC.
The Madras High Court set aside GST assessment orders issued in the name of a taxpayer who had died prior to issuance of notice. The Court held such orders are non-est in law and remanded the matter for fresh proceedings.
The Court held that dismissal of appeal as time-barred was unsustainable as Section 107(4) permits condonation within one additional month. The matter was remitted for decision on merits.
