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 Supreme Court refused to interfere with the Kerala High Court judgment holding that challenges to GST adjudication proceedings should ordinarily be pursued through the statutory appeal mechanism.
The Madras High Court remitted the GST matter for fresh adjudication after the taxpayer agreed to deposit 50% of the disputed tax amount. The Court also directed reconsideration of the reply and supporting documents on merits.
Allahabad High Court held that proceedings under Section 130 of the GST Act cannot be initiated without prior determination of tax liability under Sections 73 or 74. The confiscation notice and order were quashed as without jurisdiction.
The petitioner argued that the GST notice was issued by an officer lacking lawful authority, but the Rajasthan High Court held that such issues should first be agitated through the statutory appellate remedy.
The High Court ruled that disputes regarding stock calculation methods and seizure proceedings under Sections 122 and 130 of the GST Act could not be decided in writ jurisdiction due to disputed facts.
The Allahabad High Court held that SGST authorities of a pure transit State cannot impose penalties under Section 129 where no tax incidence arises in that State. The ruling protects inter-State trade from excessive GST enforcement during transit movement.
The Court held that cancellation of GST registration is justified where material indicates that ITC claims are supported by fabricated documents and fake invoices. The appeal against cancellation was dismissed.
The Bombay High Court set aside the GST cancellation order after finding that no reasons were recorded and no personal hearing was granted. The matter was remanded for fresh adjudication following due process.
The Madras High Court directed automatic lifting of bank attachment once the taxpayer deposited 25% of the disputed GST demand and paid the full late fee. The matter was remanded for fresh consideration.
The Gujarat High Court held that a GST appeal filed within the additional condonable one-month period cannot be rejected mechanically on limitation grounds. The Court ruled that appellate authorities must examine whether sufficient cause for delay has been properly explained.
