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Goods and Services Tax : The new BER-SER structure separates GST from commissions, reducing base payouts. Non-registered distributors face direct income lo...
Goods and Services Tax : Reimbursements are taxable if they form part of consideration under GST valuation rules, regardless of their label. Only limited c...
Goods and Services Tax : Failure to serve notices at the updated registered address invalidates GST proceedings. The Court emphasized strict adherence to p...
Goods and Services Tax : The Court clarified that uploading orders under the “Additional Notices and Orders” tab does not amount to proper service, emp...
Goods and Services Tax : The issue examines challenges faced under GST 1.0. The reform introduces GST 2.0 to simplify compliance, reduce complexity, and im...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : The Government reduced GST on paper sacks and bags from 18% to 5% following GST Council recommendations. The move addresses farmer...
Goods and Services Tax : The issue highlights the complexity and impracticality of applying clubbing provisions between spouses in modern financial systems...
Goods and Services Tax : The Government introduced reforms such as e-invoicing and auto-population of data in GST returns. These measures improve accuracy,...
Goods and Services Tax : High Court allowed restoration of GST registration even after dismissal of appeal on limitation grounds. Relief was granted subjec...
Goods and Services Tax : The Court held that serving notices at an outdated address violates natural justice. The proceedings were set aside and remanded f...
Goods and Services Tax : The case addressed whether delayed appeals can be entertained through writ jurisdiction. The Court ruled that statutory timelines ...
Goods and Services Tax : Valuation issues alone were not valid grounds for detention of goods in transit in Integrated Goods and Services Tax (IGST) moveme...
Goods and Services Tax : The Court held that statutory amendments extending the ITC time limit override earlier restrictions. It ruled that ITC for FY 2018...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
Goods and Services Tax : Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax admin...
Goods and Services Tax : The government introduced new rules replacing the 2017 framework to streamline IGST settlement between Centre and States. The rule...
Goods and Services Tax : Maharashtra Government has extended the time limit to file appeals before the Appellate Tribunal for orders communicated before Ap...
The petition challenges the validity of a cess law on grounds of lack of legislative competence and arbitrariness. The Court has not ruled yet and has granted time for further submissions, keeping the issue open.
While HSN mirroring works for goods, it creates classification errors in services. The key takeaway is that service classification depends on nature and context of supply.
Courts held that cash is not covered under things in GST search provisions unless it serves as evidence. The ruling restricts arbitrary seizure and reinforces that GST searches are for evidence, not recovery.
IGST refunds are not available when exports are made under LUT/Bond without tax payment. The clarification highlights eligibility conditions and prevents incorrect refund claims.
The case concerned rejection of reply without addressing all contentions. The Court held that incomplete consideration makes the order unsustainable and remanded the matter.
The issue involved denial of a personal hearing despite a specific request. The Court ruled that failure to provide such an opportunity violates statutory provisions and requires the order to be set aside.
The issue was whether IGST paid by mistake could be adjusted against CGST and SGST. The Court held that no such adjustment is permitted and directed payment of correct tax with refund claim for IGST.
The issue involved an additional tax demand on unbilled revenue. The Court found that the authority failed to consider the reply and remanded the matter for fresh review.
This piece examines how restrictive provisions under GST law limit refund of unutilised ITC during insolvency, despite broader enabling clauses. It highlights judicial divergence and the resulting uncertainty for creditors and liquidators under IBC.
The Court permitted video recording of GST inquiry considering the petitioner’s cancer treatment and cooperation. It held that such relief can be granted on humanitarian grounds but is not a general right.
