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.
Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...
Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...
Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...
Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...
Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...
Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...
Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...
Goods and Services Tax : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...
Goods and Services Tax : Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods ...
Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...
Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...
Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...
Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
Delhi HC modifies retrospective GST cancellation in Shree Shyam Metals case. Relief granted, aligns with business closure. Key observations and decision.
Delhi High Court orders retrospective cancellation of GST registration, setting aside an order lacking reasons. Details of the judgment in Indotech Magnetics case.
Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant.
Patna High Court ruling on Bihar Goods and Services Tax Act: Appellate Authority cannot dismiss appeals for non-prosecution, must decide on merits. Full analysis here.
Landmark judgment by Supreme Court on Commissioner of Trade Tax vs. Mishra Tea Blending. Blending and packing tea not considered manufacturing under UP Trade Tax Act. Full text analysis.
Petitioner challenged notice on grounds of violating principles of natural justice, citing vagueness and lack of specificity. Court, echoing its earlier decisions upheld the need for detailed and specific show-cause notices.
Madras High Court nullifies a GST Assessment Order on a deceased person in Rekha. S vs. Assistant Commissioner case. Uncover legal implications, court’s reasoning, and directives for legal heirs.
In Optum vs. State of Haryana case, Punjab and Haryana High Court ruled manual GST appeals valid and set aside dismissal orders. Learn legal implications and amendments under Rule 108 of HGST Rules.
Calcutta High Court, highlighted importance of affording an opportunity of hearing as mandated by Section 75(4) of the WBGST/CGST Act. The court emphasized that the absence of compliance with this statutory mandate renders the order unsustainable.
Allahabad High Court’s ruling supported notion that absence of a specified date, time, or venue for personal hearing in notice renders order unsustainable.
