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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% ...
The factual position in the present case is not any different and thus, we allow the present petition and direct the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 20.11.2019.
GST Circular No. 122 dated 05.11.2019 ♠ Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the CBIC to tax payers and other concerned persons ♠ To begin with, w.e.f 8th November, 2019, DIN would be used for any search authorisation, summons, arrest memo, inspection notices, and letters […]
OVERVIEW OF PROVISIONS RELATING TO TAX DEDUCTED AT SOURCE UNDER GST TDS UNDER GST COMES INTO FORCE FROM 1ST OCTOBER, 2018 ♦ Section 51 governing tax deduction at source has come into force w.e.f 1st October, 2018. ♦ All the DDOs who are required to make payment to suppliers against procurement of taxable goods /services or both above […]
Analysis of CBIC Circular no 123/42/2019-GST issued to clarify the restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017 CBIC has issued Circular No. 123/42/2019-GST dated 11th November 2019 in order to clarify the restriction in availment of input tax credit in terms of sub-rule […]
I have been directed to once again request you that the task of cancellation of registration of such non-filers of GST Returns should be taken on priority basis and should be finished by 25.11.2019. A daily report in this regard in the attached format be sent to this office by 1600 hrs.
In re Specsmakers Opticians Private Limited (GST AAAR Tamil Nadu) The issue before us relates to determination of value to be adopted in respect of supply to distinct persons of the appellant in the course of business. appellant, has claimed before the Lower Authority that applying the Second Proviso to Rule 28 of CGST Rules […]
In re Sanghvi Movers Limited (GST AAAR Tamilnadu) The appellant is eligible to avail full input tax credit of tax paid by SML Ho on the lease/hire of cranes to them for furtherance of business, subject to other conditions of eligibility to such credit as per section 16 of CGST/TNGST Act 2017 Applying the statutory […]
M/s. Aadinath Industries & Anr. Vs Union of India & Ors. (Delhi High Court) The Petitioner in that case had also filed the TRAN-I Form within the prescribed period. However, on account of an inadvertent error, the columns had not been correctly filled up and consequently, the ITC was not granted to the petitioner. The […]
Thus, we direct the respondent to either open the online portal so as to enable the petitioner to file the rectified TRAN-I Form electronically, or to accept the same manually with correction, on or before 20.09.2019.
In my personal opinion, for the purpose of levy of goods and services tax, supplies mentioned in sub-section (1) of section 16 of the Integrated Goods and Services Tax Act, 2017 (IGST Act), for the reasons given hereunder, are neither taxable supplies of goods or services or both nor exempt supplies of goods or services […]
