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 : The increasing use of AI in GST is leading to automated mismatch alerts and notices based on flawed data. The key takeaway is that...
Goods and Services Tax : IPL franchises have contested the 40% GST rate, arguing it wrongly classifies matches as entertainment instead of sporting events....
Goods and Services Tax : Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitatio...
Goods and Services Tax : Clarifies that export value used in refund calculation must be consistently applied in both numerator and denominator. Highlights ...
Goods and Services Tax : The Court examined whether show-cause notices covering multiple financial years are valid and noted divergent High Court rulings. ...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
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 : Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bai...
Goods and Services Tax : The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...
Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...
Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...
Goods and Services Tax : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...
Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
Goods and Services Tax : Due to technical issues on the new tax portal, late fees for Profession Tax returns were waived if tax was paid by 15 March 2026. ...
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
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...
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।
Courts are increasingly examining whether uploading notices on the GST portal truly amounts to effective communication with taxpayers. The key takeaway is that legal service may require more than merely placing documents online.
The High Court set aside a GST demand order after observing that the adjudicating authority did not examine the taxpayer’s detailed reply and issued only generic conclusions. The ruling emphasized that adjudicating authorities must discuss submissions and provide clear reasons before confirming tax and penalty demands.
The Court revoked cancellation of GST registration after accepting that the taxpayer’s failure to file returns for six months was due to mental stress and physical illness.
The High Court held that general penalty under Section 125 cannot be imposed when late fee is already levied under GST law. The court therefore removed the penalty while confirming the late fee liability.
The High Court held that a claim for refund of money deposited under a commercial plot allotment scheme arises from contractual obligations. Such disputes must be pursued before a civil court and cannot be decided in writ jurisdiction.
