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 : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-...
Goods and Services Tax : The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleg...
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 the penalty could not stand because the goods were accompanied by genuine documents and the e-way bill failure was due to a technical glitch. It ruled that no intention to evade tax existed and quashed the proceedings.
The High Court held that GST demands cannot exceed the quantum stated in the show cause notice. Confirming nearly triple the SCN amount without fresh notice violated Section 75(7) and natural justice, leading to complete quashing of the order.
Court held that barter transactions between Jammu & Kashmir and PoK qualify as intra-state supplies, making GST applicable. The ruling upholds Section 74 notices as valid and directs traders to pursue statutory remedies.
Court held that authorities failed to consider petitioner’s earlier deposit of over ₹2.01 crore before imposing penalties. Matter was directed to GST Appellate Tribunal for fresh evaluation, with permission to appeal without further pre-deposit.
The High Court held that the petitioner must pursue the appellate remedy under Section 112 of the CGST Act, declining to interfere with the ₹3.38 crore GST demand. The ruling emphasizes that writ jurisdiction cannot substitute statutory appeal mechanisms.
The Court held that GST registration cannot be cancelled without specifying a date and time for a personal hearing. The cancellation order was set aside and the matter remitted for fresh consideration.
The Allahabad High Court held that Section 29 reassessment applies only where turnover has escaped assessment. ITC claims already accepted in original assessments cannot trigger reassessment. Orders attempting to reverse ITC alone were declared without jurisdiction and invalid.
The Court declined to entertain the writ petition challenging a GST demand linked to suspected fraudulent ITC transactions. It held that factual disputes must be resolved through the appellate remedy under Section 107. The petitioner was directed to file an appeal with the required pre-deposit.
The Court held that with investigation complete and evidence being documentary, continued custody was unnecessary. Bail was granted as the offences were triable by a Magistrate and carried a maximum sentence of five years.
The Court held that penalty under Section 48(5) cannot be imposed based solely on suspicion without proof that the transaction was omitted from books. The order was set aside due to lack of evidence of intent to evade tax.
