Goods and Services Tax
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Section 122 CGST: Proper Officer, Jurisdiction & Validity of Proceedings
Anti-Profiteering Complaint Dismissed After Re-Investigation Shows No ITC Gain
GSTAT Remands Case as Section 74 Not Sustainable Due to Absence of Fraud
Three-Month Gap Between GST SCN and Order Mandatory: Bombay HC
Karnataka HC Set Aside ITC Reversal for Not Following Circular 183 on GSTR-3B vs 2A Mismatch
Summary DRC-01 and DRC-07 Without Reasons Invalid Under Section 75(6) Calcutta HC
No ITC Reversal Required on Post-Sale Discounts if GST Paid via Debit Note: Gujarat HC
Refund claim of accumulated ITC allowed even when input and output tax is same
Delhi HC Sets Aside GST Cancellation After Physical Verification Confirms Business Existence
AP HC Dismissed GST Writ Due to Unexplained Delay and Laches
IGST Not Payable on Salaries to Foreign Employees: Karnataka HC
Fish Meal GST Dispute Pending in SC Not Ground to Skip Statutory Pre-Deposit: Madras HC
Courts cannot create alternative GST Refund Mechanisms outside Section 54: SC
Goods and Services Tax (GST) is India’s principal indirect tax on the supply of goods and services. This TaxGuru category provides extensive coverage of the CGST Act, IGST Act, State GST laws, rules, notifications, circulars, instructions and judicial decisions. Readers can explore articles and updates on input tax credit, GST registration, returns, tax invoices, e-invoicing, e-way bills, refunds, classification, valuation, place and time of supply, tax demands, interest, penalties, appeals and GST rates. The category also covers GST Council recommendations and important developments from tax authorities, High Courts, the Supreme Court and appellate forums. Businesses, taxpayers, Chartered Accountants, advocates and GST professionals can use this section as a comprehensive resource for GST law, compliance and litigation developments.











