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Goods and Services Tax

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.

Latest Articles


GST: Detention of Goods & Provisional Release Process under Section 129

Goods and Services Tax : Learn about GST detention and provisional release process under Section 129 of CGST Act, 2017, including forms, penalties, and ste...

April 25, 2025 348 Views 0 comment Print

GST Case Law Compendium- April Edition

Goods and Services Tax : Summary of recent GST High Court decisions on refund validity, tax evasion penalties, provisional attachment limits, ITC denial, a...

April 25, 2025 510 Views 0 comment Print

GST on Resident Welfare Associations: Analysis of Indian Medical Association Judgment

Goods and Services Tax : Kerala HC's IMA ruling may exempt Resident Welfare Associations from GST on maintenance charges, challenging existing tax framewor...

April 25, 2025 333 Views 0 comment Print

Direct vs. Indirect Tax in India: Part 3 – Revenue Recognition – Expenditure

Goods and Services Tax : This article explores complementary or opposing views on revenue recognition, expenditures, inventories, Capex and related party t...

April 25, 2025 1116 Views 0 comment Print

Can time barred GST appeal be condoned by Appellate Authority

Goods and Services Tax : Explores if GST Appellate Authorities can condone delays beyond the statutory appeal period, referencing recent High Court and Sup...

April 24, 2025 393 Views 0 comment Print


Latest News


No GST on UPI Payments Above ₹2,000: Govt Clarifies

Goods and Services Tax : Govt denies claims of GST on UPI transactions over ₹2,000, confirms no such proposal exists and reaffirms support for digital pa...

April 20, 2025 1782 Views 0 comment Print

GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025

Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...

April 15, 2025 4038 Views 0 comment Print

Draft Appeal Section 73 on PMT-09 and absence of GST functionality

Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...

April 7, 2025 1104 Views 0 comment Print

GST Collection Trends & Evasion Cases: Govt’s Response

Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...

April 3, 2025 357 Views 0 comment Print

Structural Reforms in Tax Assessment under GST and Recovery

Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...

April 3, 2025 342 Views 0 comment Print


Latest Judiciary


HC Quashes GST Demand over turnover attributed to two firms sharing same PAN

Goods and Services Tax : Allahabad High Court sets aside GST demand against Jindal Communication, citing confusion over turnover attributed to two firms sh...

April 25, 2025 33 Views 0 comment Print

Adjudication Under CGST Section 74 Must Clearly Establish Fraud or Misstatement

Goods and Services Tax : Allahabad High Court quashes CGST Section 74 order against Singh Electrical Store due to lack of reasoning on fraud or misstatemen...

April 25, 2025 78 Views 0 comment Print

Provisional attachment under CGST Section 83 ceases to operate after one year

Goods and Services Tax : Calcutta HC rules on the expiry of a provisional attachment order under WBGST/CGST Act in the case of JL Enterprises. Details cour...

April 25, 2025 33 Views 0 comment Print

Writ petition not maintainable when alternate remedy of GST appeal not exercised

Goods and Services Tax : Madras High Court addresses a writ petition challenging a CGST order, noting a prior SGST adjudication on the same issue and direc...

April 25, 2025 33 Views 0 comment Print

Assignment of Long-Term Leasehold Rights Not Taxable Under GST: Gujarat HC

Goods and Services Tax : Gujarat High Court quashes GST demand on the assignment of long-term leasehold rights by Alfa Tools, citing the Gujarat Chamber of...

April 25, 2025 33 Views 0 comment Print


Latest Notifications


Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

Goods and Services Tax : Learn about the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, including appeal filing, hearings, and other ke...

April 25, 2025 2655 Views 0 comment Print

CBIC Issues GST Guidelines; DRI Seizes Cocaine at IGI

Goods and Services Tax : CBIC updates GST registration process to reduce delays; DRI seizes 7.56 kg of cocaine at Delhi airport in anti-drug operation....

April 22, 2025 234 Views 0 comment Print

GST Registration application processing Instructions

Goods and Services Tax : New guidelines for GST registration issued to reduce delays, clarify document requirements, and standardize officer procedures for...

April 18, 2025 5886 Views 0 comment Print

CBIC E-Processing for Airport Baggage; DRI Drug Bust

Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...

April 16, 2025 279 Views 0 comment Print

HSN Code Changes in GSTR-1 Table-12 from April 2025

Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...

April 11, 2025 10467 Views 1 comment Print


GST order unsustainable if not provide reasons for its findings: Madras HC

June 14, 2024 723 Views 0 comment Print

Madras High Court sets aside the State Tax Officer’s order rejecting Elite Natural’s excess GST ITC claim due to lack of proper reasoning. Case remanded for reconsideration.

Delhi HC orders re-adjudication of GST demand notice due to accountant’s maternity leave

June 13, 2024 438 Views 0 comment Print

Delhi HC orders re-adjudication of GST demand notice due to accountant’s maternity leave. Petitioner granted opportunity to respond to SCN. Full case analysis here.

GST Appeal can be accepted after one month from prescribed limitation period: Calcutta HC

June 13, 2024 861 Views 0 comment Print

Learn how the Calcutta High Court in Sushil Kumar Hazra v. State of West Bengal addressed the acceptance of appeals after the limitation period, citing medical reasons for condoning delay.

Sections 129 and 130 of CGST Act, 2017 are Independent of each other & Mutually Exclusive

June 13, 2024 708 Views 0 comment Print

Explore the legal battle between A.Z. Enterprises and Deputy Assistant Commissioner under CGST Act, 2017. Detailed analysis of detention, confiscation, and auction proceedings.

Existence of Assessment Required for Reassessment under Section 40, Assam VAT Act, 2003

June 13, 2024 702 Views 0 comment Print

Gauhati High Court nullifies reassessment under Section 40 of Assam VAT Act for 2009-2010 citing late filing of returns and exceeding assessment limitation.

GST Demand: HC directs officer to re-adjudicate & pass a fresh speaking order

June 13, 2024 309 Views 0 comment Print

Delhi High Court quashes demand in Sethia Enterprises vs Commissioner GST case, citing lack of consideration for petitioner’s detailed reply. Read the full judgment.

Delhi HC modifies GST Registration cancellation date to Order Issuance Date

June 13, 2024 759 Views 0 comment Print

Read the detailed analysis of S S Enterprises vs Commissioner Of Delhi Goods And Service Tax & Anr. Delhi High Court sets aside retrospective cancellation of GST registration. Full text of the judgment included.

Delhi HC Directs Appearance for GST Registration Cancellation Application

June 13, 2024 213 Views 0 comment Print

Delhi High Court directs a petitioner to appear before the Proper Officer for GST registration cancellation due to failure in responding to queries and absence of a personal hearing intimation.

Kerala HC Sets Aside Assessment Order Beyond 6-Year Limitation Period under KVAT Act

June 13, 2024 552 Views 0 comment Print

Kerala HC rules on URC Construction’s case, addressing assessment order passed beyond 6-year KVAT Act limitation. Single Judge’s 25% deposit directive reversed.

Madras HC Sets Conditions for GST Registration Restoration

June 13, 2024 1092 Views 0 comment Print

Vinayaga Enterprises challenges GST registration cancellation due to non-filing of GSTR. Madras High Court issues conditions for revocation. Full judgment included.

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