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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 342 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 495 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 321 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 1113 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 390 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 354 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 2646 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 10464 Views 1 comment Print


Nirmala Sitharaman Swears in Sanjaya Kumar Mishra as GSTAT President

May 6, 2024 1239 Views 0 comment Print

Union Finance Minister Nirmala Sitharaman inaugurates Sanjaya Kumar Mishra as the first President of GST Appellate Tribunal in New Delhi. Learn about the significance and impact.

Once tax is paid No Recovery Proceedings Against Recipient Without Inquiry with Supplier

May 6, 2024 3618 Views 0 comment Print

Discover the ruling of the Calcutta High Court in the case of Lokenath Construction Private Limited vs Joint Commissioner of State Tax/Revenue and Others, highlighting the importance of proper verification before denying Input Tax Credit.

No penalty for non-mention of dispatch address in e-way bill if no intention to evade tax

May 6, 2024 2952 Views 0 comment Print

HC held that goods mentioned in invoice and e-way bill matched; in terms of quantity and value; non-mention of dispatch address is a minor breach not inviting provisions of section 129

Weekly newsletter from Chairman, CBIC dated 06/05/2024

May 6, 2024 780 Views 0 comment Print

Read about the record-breaking GST collections of April 2024, highlighting tax buoyancy, enforcement actions, and officer recognition in the latest newsletter from the Central Board of Indirect Taxes & Customs.

Goods can’t be detained solely for lack of original invoice during transport

May 5, 2024 1161 Views 0 comment Print

Karnataka High Court ruled that goods can’t be detained solely for lack of original invoice during transport. Detailed analysis of the case & its implications.

GST: Delhi HC quashes Vague Show Cause Notice Lacking Details

May 5, 2024 2295 Views 0 comment Print

Delhi High Court quashes a defective Show Cause Notice on GST demand, ruling it vague and lacking details. Detailed analysis and implications provided.

Delhi HC directs Re-Adjudication Due to Failure to Attend SCN Hearing Following Husband’s Death

May 5, 2024 237 Views 0 comment Print

Delhi High Court orders re-adjudication in the Anita Bansal Vs Union of India case due to the petitioner’s inability to attend the hearing regarding Input Tax Credit (ITC) following her husband’s death.

Delhi HC Directs Re-Adjudication for Order Passed Without Clarification Opportunity

May 5, 2024 468 Views 0 comment Print

Delhi High Court orders re-adjudication in Decolene Fibers Pvt. Ltd. vs Commissioner DGST case, finding fault in the unsatisfactory reply assessment process.

Delhi HC Grants Time to Furnish Details for Pending GST registration Cancellation

May 5, 2024 345 Views 0 comment Print

Delhi High Court allows JVN Traders Pvt Ltd time to furnish details for GST cancellation after application delay. Full text of the judgment/order provided.

Delhi HC Directs Re-Adjudication on Rejected Excess ITC Claim

May 5, 2024 504 Views 0 comment Print

Delhi High Court directs re-adjudication of excess Input Tax Credit (ITC) claim rejected due to alleged improper calculation and reconciliation in two orders dated 31.12.2023.

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