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 guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
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 : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...
Goods and Services Tax : The Supreme Court issued notice in a challenge to West Bengals entry tax regime concerning goods meant for export. Interim protect...
Goods and Services Tax : The Court set aside the 2013 judgment striking down the Entry Tax Act after holding that the precedents relied upon had been overr...
Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...
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...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
The Court held that provisional attachment could not continue once the underlying tax demand was set aside and remanded for fresh adjudication, rendering the attachment unsustainable.
The Delhi High Court quashed an ex parte GST demand order and remanded the case after finding that no effective opportunity of reply or personal hearing was granted.
The issue was whether expiry of the revocation timeline bars restoration of GST registration. The Court ruled that authorities can restore registration when pending returns and full tax liabilities are cleared as per Rule 22.
The High Court found prima facie merit in the challenge to a state reimbursement clause restricting ITC. Show cause notices seeking reversal of ITC were stayed pending further hearing.
The court clarified that exemption notifications must be applied as issued and cannot be altered by importing supposed intent. Any attempt to add or curtail benefits retrospectively was held to be beyond legislative delegation.
The High Court held that a show cause notice lacking factual details cannot sustain cancellation of GST registration. The cancellation order was set aside and fresh opportunity was granted to the taxpayer.
The case concerned a challenge to VAT enforcement on liquor retail shops. The Court ruled that statutory tax requirements cannot be stayed when the law itself is not under challenge.
The High Court refused to exercise writ jurisdiction where allegations of fraudulent ITC involved complex facts. Taxpayers were directed to pursue the statutory appellate remedy.
The High Court held that GST demands for periods prior to approval of a resolution plan cannot survive. All such claims stand extinguished once the plan is finally approved.
The issue was whether recovery could proceed when the statutory appellate forum was unavailable. The Court held that recovery must remain stayed, allowing the taxpayer to file an appeal once the GST Appellate Tribunal becomes functional.
