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 increasing use of AI in GST is leading to automated mismatch alerts and notices based on flawed data. The key takeaway is that...
Goods and Services Tax : IPL franchises have contested the 40% GST rate, arguing it wrongly classifies matches as entertainment instead of sporting events....
Goods and Services Tax : Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitatio...
Goods and Services Tax : Clarifies that export value used in refund calculation must be consistently applied in both numerator and denominator. Highlights ...
Goods and Services Tax : The Court examined whether show-cause notices covering multiple financial years are valid and noted divergent High Court rulings. ...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bai...
Goods and Services Tax : The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...
Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...
Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...
Goods and Services Tax : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...
Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
Goods and Services Tax : Due to technical issues on the new tax portal, late fees for Profession Tax returns were waived if tax was paid by 15 March 2026. ...
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
GST arrest power under Section 69 is limited to grave offenses (evasion > ₹2 crore, or repeat fraud), requiring reasons to believe and adherence to Article 22 safeguards, with most offenses being non-cognizable and bailable.
Gauhati High Court granted bail in a GST arrest case, ruling the arrest violated mandatory Section 35(3) BNSS and Arnesh Kumar guidelines due to failure to issue prior notice or record specific written justification.
The Guwahati HC granted anticipatory bail to a man accused in a Rs. 199.31 Cr fake ITC conspiracy, ruling that custodial interrogation was unnecessary as the main accused was already out on default bail.
Delhi HC rules that Section 69(2) of the Partnership Act does not bar an unregistered firm from filing a writ petition to enforce statutory rights, upholding the maintainability of a GST challenge.
Ordering compliance with Section 67(3) and (5) of CGST Act, Court held that seized devices must either be returned if not relied upon, or data copies must be furnished to taxpayer in presence of officials.
MP HC dismissed a second writ petition filed by a cigarette manufacturer seeking documents already covered by earlier court orders, holding it was an abuse of process to stall GST adjudication and imposed ₹2 lakh as costs.
The Allahabad HC quashed GST confiscation orders for excess stock, ruling that authorities must proceed via regular assessment (Sec 73/74), not severe confiscation.
Delhi HC condoned a 16-day delay in filing a GST appeal, holding that pendency of a rectification plea constituted a sufficient cause under Section 107(4) of the CGST Act. The appeal was restored subject to costs.
The Gauhati High Court granted bail to Mukesh Agarwal, accused of Rs. 15.2 Cr GST evasion, ruling his arrest illegal. The DGGI failed to issue mandatory pre-arrest notice under BNSS (S. 41A CrPC equivalent), violating Supreme Court guidelines in Arnesh Kumar and Satender Kumar Antil, confirming procedural compliance is vital even under the special CGST Act.
Karnataka High Court directs refund of ₹10 crores collected during GST search, holding the payment involuntary and not valid under Section 74(5) of the CGST Act.
