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Goods and Services Tax

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.

Latest Articles


GST: Detention of Goods & Provisional Release Process under Section 129

Goods and Services Tax : Learn about GST detention and provisional release process under Section 129 of CGST Act, 2017, including forms, penalties, and ste...

April 25, 2025 345 Views 0 comment Print

GST Case Law Compendium- April Edition

Goods and Services Tax : Summary of recent GST High Court decisions on refund validity, tax evasion penalties, provisional attachment limits, ITC denial, a...

April 25, 2025 504 Views 0 comment Print

GST on Resident Welfare Associations: Analysis of Indian Medical Association Judgment

Goods and Services Tax : Kerala HC's IMA ruling may exempt Resident Welfare Associations from GST on maintenance charges, challenging existing tax framewor...

April 25, 2025 330 Views 0 comment Print

Direct vs. Indirect Tax in India: Part 3 – Revenue Recognition – Expenditure

Goods and Services Tax : This article explores complementary or opposing views on revenue recognition, expenditures, inventories, Capex and related party t...

April 25, 2025 1113 Views 0 comment Print

Can time barred GST appeal be condoned by Appellate Authority

Goods and Services Tax : Explores if GST Appellate Authorities can condone delays beyond the statutory appeal period, referencing recent High Court and Sup...

April 24, 2025 393 Views 0 comment Print


Latest News


No GST on UPI Payments Above ₹2,000: Govt Clarifies

Goods and Services Tax : Govt denies claims of GST on UPI transactions over ₹2,000, confirms no such proposal exists and reaffirms support for digital pa...

April 20, 2025 1782 Views 0 comment Print

GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025

Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...

April 15, 2025 4038 Views 0 comment Print

Draft Appeal Section 73 on PMT-09 and absence of GST functionality

Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...

April 7, 2025 1104 Views 0 comment Print

GST Collection Trends & Evasion Cases: Govt’s Response

Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...

April 3, 2025 357 Views 0 comment Print

Structural Reforms in Tax Assessment under GST and Recovery

Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...

April 3, 2025 342 Views 0 comment Print


Latest Judiciary


HC Quashes GST Demand over turnover attributed to two firms sharing same PAN

Goods and Services Tax : Allahabad High Court sets aside GST demand against Jindal Communication, citing confusion over turnover attributed to two firms sh...

April 25, 2025 33 Views 0 comment Print

Adjudication Under CGST Section 74 Must Clearly Establish Fraud or Misstatement

Goods and Services Tax : Allahabad High Court quashes CGST Section 74 order against Singh Electrical Store due to lack of reasoning on fraud or misstatemen...

April 25, 2025 78 Views 0 comment Print

Provisional attachment under CGST Section 83 ceases to operate after one year

Goods and Services Tax : Calcutta HC rules on the expiry of a provisional attachment order under WBGST/CGST Act in the case of JL Enterprises. Details cour...

April 25, 2025 33 Views 0 comment Print

Writ petition not maintainable when alternate remedy of GST appeal not exercised

Goods and Services Tax : Madras High Court addresses a writ petition challenging a CGST order, noting a prior SGST adjudication on the same issue and direc...

April 25, 2025 33 Views 0 comment Print

Assignment of Long-Term Leasehold Rights Not Taxable Under GST: Gujarat HC

Goods and Services Tax : Gujarat High Court quashes GST demand on the assignment of long-term leasehold rights by Alfa Tools, citing the Gujarat Chamber of...

April 25, 2025 33 Views 0 comment Print


Latest Notifications


Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

Goods and Services Tax : Learn about the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, including appeal filing, hearings, and other ke...

April 25, 2025 2655 Views 0 comment Print

CBIC Issues GST Guidelines; DRI Seizes Cocaine at IGI

Goods and Services Tax : CBIC updates GST registration process to reduce delays; DRI seizes 7.56 kg of cocaine at Delhi airport in anti-drug operation....

April 22, 2025 234 Views 0 comment Print

GST Registration application processing Instructions

Goods and Services Tax : New guidelines for GST registration issued to reduce delays, clarify document requirements, and standardize officer procedures for...

April 18, 2025 5886 Views 0 comment Print

CBIC E-Processing for Airport Baggage; DRI Drug Bust

Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...

April 16, 2025 279 Views 0 comment Print

HSN Code Changes in GSTR-1 Table-12 from April 2025

Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...

April 11, 2025 10467 Views 1 comment Print


Retrospective GST Cancellation Unjustified: Vague reasoning & Lack of Proposal in SCN

August 23, 2024 360 Views 0 comment Print

Court rules against retrospective GST registration cancellation due to lack of notice and reasoning, emphasizing principles of natural justice.

GST Order traveled beyond SCN: Madras HC Orders Reassessment & 10% Pre-Deposit

August 23, 2024 720 Views 0 comment Print

Madras HC directs reassessment of GST demand and mandates a 10% pre-deposit. The original order was beyond the scope of the show cause notice.

ITC Denial for Supplier Default; No Natural Justice Violation: HC Advises statutory Remedies

August 23, 2024 1887 Views 0 comment Print

Madras HC upholds reversal of ITC in Vijay Impex case, finds no violation of natural justice despite petitioner’s compliance with Circular No. 183.

Live Course on Grow Your IDT Practice & Preparation for GSTAT (GST Tribunal)

August 23, 2024 4794 Views 0 comment Print

Join our webinars on GST Tribunals preparation. Learn to grow your IDT practice and prepare for GSTAT with expert guidance. Register now for ₹899 + GST!

Calcutta HC Permits GST Registration Restoration Upon Filing Overdue Returns & Payment of Dues

August 23, 2024 357 Views 0 comment Print

Calcutta HC grants small retailer another chance to restore GST registration, subject to filing overdue returns and paying dues within three weeks.

Excess Stock Should Be Addressed under Sections 73 & 74 GST Act, Not Section 130: Allahabad HC

August 23, 2024 1377 Views 0 comment Print

The Allahabad High Court ruled that excess stock in a GST survey should trigger proceedings under Sections 73 & 74, not confiscation under Section 130.

Section 130 GST Act Proceedings Apply not apply to Unaccounted Stock Found During Survey: HC

August 23, 2024 1095 Views 0 comment Print

Allahabad High Court sets aside GST orders against Shree Om Steels, ruling that proceedings under Section 130 of the UPGST Act were improperly initiated.

E-Waybill Downloaded Before Detention Validates Transaction: HC Quashes Seizure & Penalty Order

August 23, 2024 441 Views 0 comment Print

Allahabad High Court quashes GST orders against Havells India Ltd, citing a prior e-way bill download. Judgment follows Mahalaxmi Traders case precedent.

CCI Dismisses Anti-Profiteering Allegations against Swastik Harmony Developers

August 22, 2024 273 Views 0 comment Print

CCI finds no profiteering by Swastik Harmony Developers in Jainil Mehta GST complaint. Case dropped due to lack of evidence under Section 171 CGST.

CCI directs investigation for not reducing Cinema ticket prices post-GST rate cut

August 22, 2024 414 Views 0 comment Print

Competition Commission of India examines GST profiteering allegations against Alankar Cinema for not reducing ticket prices post-GST rate cut. Key case details inside.

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