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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 264 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 357 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 288 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 1053 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 372 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 1776 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 4023 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 1101 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 351 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 9 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 21 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 18 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 24 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 21 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 2337 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 231 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 5883 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 10461 Views 1 comment Print


HC quashed GST Registration cancellation order for Lack of Specified Non-Compliance Allegations

April 5, 2024 468 Views 0 comment Print

Review the judgment of PAV Warehouse vs. Assistant Commissioner (ST) from Madras High Court regarding the challenge to cancellation of GST registration due to lack of clarity in show cause notice.

Submission of Service Tax & GSTR-3B Returns Invalidates Claim of non-submission of Documentary Evidence

April 5, 2024 516 Views 0 comment Print

Read the detailed analysis of Golden Mandir Retail Pvt. Ltd. Vs Asst. Commissioner (ST) (FAC) judgment from Madras High Court regarding tax discrepancies in textiles & Hyundai Motor Vehicles business.

Interest Entitlement for Assessee till date of GST Refund Credit to Bank Account

April 5, 2024 1038 Views 0 comment Print

Learn about a Delhi HC ruling entitling taxpayers to 6% interest on delayed GST refunds under Section 56 of the CGST Act. Case analysis and implications discussed.

GST Applicable on Lump Sum Upfront Premium for Leasehold Rights Transfer Charges

April 5, 2024 2541 Views 0 comment Print

Understand the implications of GST on lump sum upfront premiums for leasehold rights transfer. Learn the ruling and its impact on businesses.

Delhi HC Directs disposal of objections to CGST Act Provisional Attachment

April 5, 2024 354 Views 0 comment Print

In Brijbihari Concast Pvt. Ltd. Vs Directorate General of GST Intelligence, Delhi HC directs disposal of objections to provisional attachment under Section 83 of the CGST Act within two weeks.

Kerala HC Dismisses Writ Petition Against KVAT Assessment Order

April 5, 2024 450 Views 0 comment Print

Kerala High Court dismisses writ petition challenging assessment order under KVAT Act, citing availability of statutory remedy. Full judgment analysis.

Smit Dipen Shah Vs State of Gujarat: Bail Granted in GST Act Case

April 5, 2024 507 Views 0 comment Print

Detailed analysis of Smit Dipen Shah’s bail application under Section 439 of CrPC in a GST Act case before Gujarat High Court. Understand the allegations, arguments, and court’s decision.

HC allows filing of application for revocation of cancelled GST Registration despite expiry of limitation period 

April 5, 2024 819 Views 0 comment Print

Explore the Jharkhand High Court judgment on Abdul Satar appeal for revoking GST registration cancellation under Section 30 of CGST Act due to failure in filing returns.

Madras HC allows assessee to pay interest on GST liability in installments

April 5, 2024 567 Views 0 comment Print

Explore the Madras High Court judgment on challenging a bank attachment notice over GST interest liability. Detailed analysis and terms of settlement provided.

ITC on Car wrongly availed & reversed in GSTR 3B: HC directs reconsideration of further debits  

April 5, 2024 19590 Views 0 comment Print

Explore Section 16 of the CGST Act 2017 regarding Input Tax Credit eligibility & conditions. Learn from a Madras High Court judgment how reversal of ITC affects assessment orders.

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