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Goods and Services Tax : Explains how GST scrutiny under ASMT-10 can escalate into demand notices under Sections 73, 74 or 74A when discrepancies in return...
Goods and Services Tax : Summary: The article examines the issue of whether uploading notices or orders on the GST portal constitutes valid “communicati...
Goods and Services Tax : Summary: Form GST PMT-09 is a facility provided under the GST law that enables a registered taxpayer to transfer or adjust balanc...
Goods and Services Tax : Section 64 of the CGST Act empowers the proper officer to undertake summary assessment in special cases where any delay is lik...
Goods and Services Tax : Karnataka HC allows refund of accumulated ITC under inverted duty structure, holding refund cannot be denied merely because input ...
Goods and Services Tax : A representation has urged reconsideration of GSTAT Procedure Rules requiring all relied-upon documents to be filed with the appea...
Goods and Services Tax : Maharashtra GST Dept cancels GST registrations of non-genuine taxpayers as of Feb 2025; details include GSTNs, trade names, and ca...
Goods and Services Tax : CGST Delhi South arrested a director for allegedly availing ₹6.53 crore in fraudulent ITC based on bogus invoices worth ₹36.28...
Goods and Services Tax : The government clarified that there is no pending proposal to exclude State-run lotteries from the 40% GST rate. The hike was reco...
Goods and Services Tax : GST revenues climbed to over ₹20.5 lakh crore in 2024–25, though growth has moderated. The key takeaway is sustained expansion...
Goods and Services Tax : The Court held that valuation of goods cannot be examined during detention proceedings under Sections 129 or 130 of the GST Act, a...
Goods and Services Tax : The Court held that blocking of the Electronic Credit Ledger must automatically cease after one year under Rule 86A(3). Continued ...
Goods and Services Tax : The Madras High Court held that passing two assessment orders for the same GSTR-2A and GSTR-3B mismatch leads to duplication and d...
Goods and Services Tax : The High Court condoned delay in filing a GST appeal where the taxpayer believed the supplier would rectify an ITC mismatch. The a...
Goods and Services Tax : The Allahabad High Court rejected bail in a large GST fraud involving fake invoices and dummy firms used to generate fraudulent in...
Goods and Services Tax : The Ministry of Finance amended Notification No. 14/2018 under the Union Territory GST framework to substitute the designated auth...
Goods and Services Tax : Invoking powers under section 27 of the Act, the State Government introduced the 2026 Amendment Rules without prior publication. T...
Goods and Services Tax : Gross GST revenue reached ₹1.83 lakh crore in February 2026, driven by 17.2% growth in import revenues. Net collections also ros...
Goods and Services Tax : GSTN has launched an online facility allowing eligible taxpayers to opt out of Rule 14A registration. Filing of pending returns an...
Goods and Services Tax : GST Portal revises interest computation in GSTR-3B, factoring minimum cash ledger balance and auto-populating non-editable interes...
The High Court held that Section 94 of the BNSS only allows authorities to call for documents and does not empower police to freeze bank accounts. Since the account was frozen without proper statutory authority, the action was declared illegal.
High Courts have emphasized that ITC cannot be denied solely on the basis of a supplier being declared non-existent. Authorities must provide evidence of the buyer’s involvement and follow principles of natural justice.
The High Court held that effective service requires authorities to consider alternative modes when there is no response to portal notices. The impugned order was therefore set aside.
The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment inserting Section 16(5) allowed ITC claims for FY 2017-18 to 2020-21 up to 30.11.2021.
A representation has urged reconsideration of GSTAT Procedure Rules requiring all relied-upon documents to be filed with the appeal. It argues that the requirement could risk loss of statutory appeal rights within the limited filing period.
The Madras High Court quashed a GST assessment order after finding that it was passed without granting the taxpayer an opportunity of personal hearing. The case was remanded for fresh adjudication with proper notice and hearing.
The High Court dismissed the writ petition noting that the assessment order remained unchallenged for nearly eleven months, but allowed the taxpayer to file an appeal with additional deposit.
The court found that the statutory requirement for service of notice was not met when the department relied only on portal-based communication after cancellation of registration.
The High Court ruled that the recovery notice could not be challenged as the assessment order determining interest and penalty was not appealed and had attained finality.
जीएसटी की धारा 108 के तहत आयुक्त या अधिकृत अधिकारी अधीनस्थ अधिकारी के आदेश की जांच कर उसे संशोधित कर सकते हैं। यह शक्ति तब प्रयोग होती है जब आदेश राजस्व के हित के प्रतिकूल या कानूनी रूप से त्रुटिपूर्ण पाया जाए।
