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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 Supreme Court permitted the appeal to be entertained without pre-deposit after noting that the appealable order predated the a...
Goods and Services Tax : The High Court held that the issue requires consideration where the show cause notice preceded the amendment. It granted interim r...
Goods and Services Tax : The issue involved rejection of a delayed revocation application for cancelled GST registration. The Telangana High Court held tha...
Goods and Services Tax : The issue involved delay in disposal of a rectification application filed against a GST order. The Telangana High Court directed t...
Goods and Services Tax : The issue was whether a taxpayer could directly invoke writ jurisdiction claiming that a GST show cause notice and order were mere...
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% ...
Covid-19 Pandemic has brought uncertainty and raised doubts on the future course of action to be adopted by entities. Amongst others, one cause of concern is the impact of the wide-scale defaults of the contractual obligations to be fulfilled during this pandemic.
Article 279A(4)(f) of the Constitution grants power to the GST Council to levy a special tax during any natural calamity or disaster in order to raise additional revenue from GST. Kerala Government had introduced Kerala Flood Cess last year following the Monsoon Floods of 2018 and started levying 1% cess on GST for two years from […]
Though the Rule 86A has been introduced by the Department to safeguard the interest of the revenue, there is every possibility that this Rule can be used against bona fide tax payers, who may have availed the ITC on the basis of genuine invoices and yet their ITC is blocked for various reasons, for eg. ITC does not reflect in GSTR-2A.
Shivshankar Solvent Extraction Private Limited Vs Commissioner, Commercial Tax Civil Lines (Chhattisgarh High Court) The issue under consideration is whether High Court can give relaxation from mandatory deposit of tax u/s Section 48(4)(ii) before filing appeal in front of Tribunal? Appellant is registered under VAT. Suo-Moto proceedings were initiated by Commissioner. In the proceeding F-form […]
Various representations have been received wherein the issue has been decided against the registered person by the adjudicating authority or refund application has been rejected by the appropriate authority and appeal against the said order is pending before the appellate authority.
Today, I will discuss the section 7 (Meaning and Scope of Supply) under CGST Act, 2017 with relevant extract of other relevant sections. Section-7 Meaning and Scope of Supply under GST This section is very important because, if any transaction/activity is supply then only GST tax is applicable. So for determination of taxable Amount and […]
1. The operation of the taxing statute needs flexibility along with certain power for the smooth implementation of the provisions. Sec 11 of CGST Act 2017 provides the power and flexibility to the Government to grant exemptions on the recommendation of GST Council. 2. Sec 11(1) of CGST Act – Statutory Provision : Where the […]
With the introduction of Goods & Services Tax Act (GST), the taxability of various transactions in different sectors of the Industry has got changed. In this article, we will discuss about the impact of GST on organizations which works without profit motive i.e. for Charitable & Religious purposes. Charitable & Religious Trusts are those institutions […]
Very often we come across situations where incomes derived through a particular nature have to be analysed for tax treatment under both Income Tax Act 1961 as well as GST Law. We had a different scenario in pre GST era, where service tax was levied based on the provisions of Finance Act, VAT was levied […]
The topic of transitional credit in GST regime has been a matter of debate over last three years and the jurisprudence in this regard has been contradicting throughout Courts. Recent decisions, on the subject matter, adds a fresh preceptive and narrates yet another conflicting story about the future of the taxpayers who are still struggling […]
