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...
Calcutta High Court held that GST circulars issued in 2022 cannot retrospectively restrict refund claims when the taxpayer’s right to claim refund had already accrued and the application was filed within the statutory limitation period under Section 54.
The High Court quashed the appellate order rejecting a GST appeal on the ground of manual filing. The Court held that once the authority accepted the appeal and heard it on merits, it could not dismiss it later on a technical ground.
The Tribunal found merit in the respondent’s argument that ITC comparison should be based on identical goods and services and directed DGAP to re-investigate.
The Court observed that show cause notices had clearly provided opportunities for personal hearing and submission of documents. It directed payment of costs after finding the allegation of denial of natural justice to be false.
Under Section 74A, the limitation for issuing GST demand notices becomes 42 months for all cases. This is longer than the earlier three-year limit for non-fraud cases, increasing compliance exposure for bona fide taxpayers despite procedural simplification.
The Allahabad High Court held that tax determination under GST cannot be made against a deceased person. The demand order was quashed as no notice was issued to the legal representative.
SA Aromatics Pvt Ltd and another Vs Union of India and 5 others (Allahabad High Court) The Allahabad High Court decided a batch of writ petitions challenging proceedings initiated under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and the U.P. Goods and Services Tax Act, 2017. The petitions raised […]
The High Court revoked cancellation of GST registration after accepting the petitioner’s explanation of financial and health difficulties. Restoration was granted subject to filing pending returns and payment of dues within fixed timelines.
The High Court flagged serious flaws in a GST adjudication order that cited non-existent and unrelated judgments. It indicated the need for safeguards to prevent blind reliance on incorrect legal precedents.
The Calcutta High Court held that an appellate authority must independently evaluate the grounds of appeal and supporting explanations. Repeating the adjudicating officer’s findings without analysis renders the order invalid.
