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Goods and Services Tax : Guide to GST on director remuneration, rent, guarantees and company transactions, covering RCM, FCM, Rule 28(2), CBIC circulars an...
Goods and Services Tax : Article explains a defence strategy for GST SCN replies, emphasising disclosure of legal position, disputing demands and burden of...
Goods and Services Tax : This guide explains key GST checks while finalising books of accounts, including ITC eligibility, RCM, Rule 37, inventory, capital...
Goods and Services Tax : The article explains why small residential builders should be classified as promoters or contractors before applying GST, with rat...
Goods and Services Tax : GST ने कर संग्रह और करदाता आधार बढ़ाया, लेकिन आम करद...
Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...
Goods and Services Tax : Haryana recorded the highest State GST revenue growth of 32% during the first quarter of FY 2026-27, outperforming all other state...
Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...
Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...
Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...
Goods and Services Tax : Delhi HC directed processing of GST refund with interest, holding that appellate orders must be implemented unless stayed by a com...
Goods and Services Tax : Delhi HC held that GST refund cannot be withheld merely due to a proposed appeal, directed release of refund with interest, and tr...
Goods and Services Tax : Delhi HC held that a mere decision to file an appeal does not permit withholding GST refund under Section 54(11) and directed imme...
Goods and Services Tax : SC issued notice and stayed the Rajasthan HC judgment upholding GST liability on a DBFOT/BOT toll concessionaire. Final merits rem...
Goods and Services Tax : Bombay HC quashed the order on delayed ISD ITC distribution under Rule 39(1)(a) and remanded the matter for a fresh reasoned decis...
Goods and Services Tax : Rajasthan revises RGST Section 61 return scrutiny guidelines, risk parameters, faceless scrutiny process, ASMT forms and action un...
Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
Goods and Services Tax : GSTN has shifted the FY 2025-26 AATO amendment window to 1–31 July 2026 due to system upgrades. Tax officer review will take pla...
Goods and Services Tax : June 2026 gross GST collections reached Rs. 1.94 lakh crore, driven by higher domestic and import revenues, while net collections ...
Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...
This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients must establish genuine transactions but are not required to guarantee supplier conduct beyond their control.
Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One of the most troubling administrative failures in the GST regime is not found in the charging provision, the rate notifications, or even in the return architecture. It is found in the everyday working of jurisdiction. On paper, GST is […]
The Telangana High Court set aside the rejection of a GST appeal that had been dismissed on limitation grounds despite being filed within the 45-day period granted by an earlier High Court order. The ruling underscores that litigants should not suffer for inadvertent procedural lapses.
The Telangana High Court permitted the taxpayer to file an appeal against a Section 73 order despite the delay in approaching the appellate authority. The Court also directed that no coercive action be taken for two weeks, provided the appeal is filed with the statutory pre-deposit.
Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultation recommended procedural simplification and stronger taxpayer safeguards.
The Court held that cancellation of GST registration through a non-speaking order violates the statutory requirement of recording reasons. The matter was remanded for fresh consideration in accordance with Rule 22 of the CGST Rules.
The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. Courts have indicated that taxpayers’ vested appellate rights arising before the amendment may deserve protection.
The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired. It highlights judicial views that disputed interest requires adjudication and cannot be recovered through indirect mechanisms.
GSTAT held that retaining the same ticket prices after GST reductions amounted to profiteering under Section 171 of the CGST Act. The Tribunal directed deposit of ₹8.99 lakh with interest after finding that consumers were denied the benefit of lower tax rates.
The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoices, supplier returns, and tax payments establish the genuineness of supplies.
