Goods and Services Tax
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When Do “Proceedings” Commence Under GST?
GST appeal delay cannot be condoned beyond Section 107 limit: Delhi HC
GST Registration Challenge Closed as Appeal Time-Barred: SC
Delhi HC Dismissed Writ Petition as GST Appeal Barred by Limitation
Mere Uploading of Hearing Dates on GST Portal Not “Valid Service”: Allahabad HC
Job Work Services in the Jewellery Sector and Their GST Liability
Post-Supply Discounts Brought Under GST Credit Note Time Limits
Allahabad HC Set Aside GST Proceedings Due to Violation of Natural Justice in Notice Service
Deposit Cannot Change GST Offence Nature, Bail Sustained on Merits: Rajasthan HC
GST appeal refiled within CBIC amnesty period cannot be dismissed on limitation: Calcutta HC
Section 74 GST Proceedings Invalid When Multiple Years Are Combined: Bombay HC
GST Refund Denied Due to Portal Glitch: Technical Grounds Rejected by Gujarat HC
IGST on Advance Authorisation Imports: SC to Examine Limits on Interest and Penalty
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.









