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 Gujarat High Court stayed a tax adjudication order after discovering that the officer relied on inaccurate case law citations ...
Goods and Services Tax : Courts have clarified that Section 79 of the GST law is a recovery mechanism that can be invoked only after tax liability is adjud...
Goods and Services Tax : The GST law permits inspection, search and seizure only when a senior officer has reasonable grounds to suspect tax evasion, ensur...
Goods and Services Tax : The GST Appellate Tribunal has become operational, completing the GST dispute resolution framework. Taxpayers can now file second ...
Goods and Services Tax : Courts have addressed whether time spent pursuing rectification affects the limitation for GST appeals. The rulings aim to ensure ...
Goods and Services Tax : The document outlines a certificate format where the recipient confirms reversal of Input Tax Credit related to credit notes issue...
Goods and Services Tax : CGST authorities arrested a company director after detecting fraudulent Input Tax Credit claims based on bogus invoices worth ₹3...
Goods and Services Tax : A representation has urged reconsideration of GSTAT Procedure Rules requiring all relied-upon documents to be filed with the appea...
Goods and Services Tax : Maharashtra GST Dept cancels GST registrations of non-genuine taxpayers as of Feb 2025; details include GSTNs, trade names, and ca...
Goods and Services Tax : CGST Delhi South arrested a director for allegedly availing ₹6.53 crore in fraudulent ITC based on bogus invoices worth ₹36.28...
Goods and Services Tax : Rajasthan High Court held that failure to file GST returns in one state makes the taxpayer a defaulter and can justify denial of G...
Goods and Services Tax : Additional Commissioner of Central Tax Vs Vigneshwara Transport Company (Karnataka High Court) SCN u/s 74 GST Valid even if based ...
Goods and Services Tax : The High Court granted interim relief to a contractor after observing that the determination of the Delhi Jal Board’s status und...
Goods and Services Tax : Karnataka High Court held that the rent received by leasing out residential premises for the purpose of students, staff and teache...
Goods and Services Tax : The Bombay High Court directed authorities to consider a representation seeking extension of tax incentives granted under the Tour...
Goods and Services Tax : GSTN clarified that payments made through Form GST DRC-03 are not automatically adjusted against a demand order. Taxpayers must fi...
Goods and Services Tax : Authorities warned taxpayers about fake GST officers conducting fraudulent inspections. Businesses must verify officer identity, w...
Goods and Services Tax : The Ministry of Finance amended Notification No. 14/2018 under the Union Territory GST framework to substitute the designated auth...
Goods and Services Tax : Gross GST revenue reached ₹1.83 lakh crore in February 2026, driven by 17.2% growth in import revenues. Net collections also ros...
Goods and Services Tax : Invoking powers under section 27 of the Act, the State Government introduced the 2026 Amendment Rules without prior publication. T...
The court refused to convert a GST order from Section 74 to Section 73 because the taxpayer failed to produce supporting documents. The ruling emphasized that absence of records prevents reclassification of proceedings.
The Kerala High Court held that issuing a single GST notice covering multiple assessment years is unsustainable as different limitation periods apply for each year, potentially prejudicing taxpayers.
The Madras High Court disposed of a writ petition challenging a GST demand, noting that the statutory appellate remedy was still available. The Court permitted the petitioner to file an appeal subject to a 10% pre-deposit.
The Court held that seizure of ₹1 crore in cash during GST searches was unlawful because authorities failed to record “reason to believe” as required under Section 67(2) of the CGST Act.
The High Court held that cancellation of GST registration without granting a personal hearing violates Section 75(4) of the GST Act. The order was quashed and the authority was directed to reconsider the matter after hearing the taxpayer.
Comparison of GST composite and mixed supply with IFRS 15 bundled performance obligations, focusing on tax rate determination and revenue recognition principles.
GSTN clarified that payments made through Form GST DRC-03 are not automatically adjusted against a demand order. Taxpayers must file Form GST DRC-03A to link the payment before filing an appeal.
The Delhi High Court held that consolidated show cause notices covering multiple years are permissible where fraudulent availment or utilisation of input tax credit is alleged.
The Madras High Court held that issuing a single GST show cause notice covering multiple financial years is impermissible and must be issued separately for each financial year.
The High Court set aside GST registration cancellations because the show cause notices did not propose retrospective cancellation. Authorities must clearly notify taxpayers before taking such action.
