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Goods and Services Tax : GSTAT bridges a long-standing gap by providing a dedicated appellate forum, eliminating the need to directly approach High Courts....
Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...
Goods and Services Tax : The Court held that once a GST assessment order attains finality, recovery under Section 79 can proceed without issuing prior noti...
Goods and Services Tax : Courts held that Section 129 cannot be invoked for minor procedural lapses without intent to evade tax. It emphasised that penalti...
Goods and Services Tax : Explains when recovery proceedings are triggered after a confirmed tax demand. Highlights that non-payment within the prescribed p...
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 : 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 Court held that absence of cogent reasoning on jurisdiction and time-bar issues invalidated the order. The matter was remanded...
Goods and Services Tax : The AAAR held that GST paid on lease rentals for land used to construct a factory is not eligible for ITC. It ruled that Section 1...
Goods and Services Tax : The Court held that GST authorities cannot rely on seized documents that are missing or untraceable during adjudication. It ruled ...
Goods and Services Tax : The Court allowed the taxpayer to file a fresh application for revocation of GST registration after failing to reply to the show c...
Goods and Services Tax : The Court directed the petitioner to first seek rectification of the order before challenging recovery proceedings under GST law. ...
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...
Goods and Services Tax : Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax admin...
The issue was denial of export benefits due to place of supply rules for intermediaries. The amendment allows such services to qualify as exports, improving global competitiveness.
The issue involved recovery of input tax credit without initiating action against the supplier. The Court held that coercive recovery should be stayed, emphasizing that authorities must first proceed against the supplier.
The Court granted bail noting absence of direct evidence connecting the applicant to the alleged fraudulent firm. The decision highlights that mere allegations without supporting material are insufficient to deny bail.
The Court noted that a system exists to provide temporary GST IDs for aggrieved persons. No further directions were issued as the grievance had been resolved.
The case examined whether bail could be granted when the accused was not named in the FIR and lacked direct linkage to the alleged offence. The Court granted bail, noting absence of evidence connecting the applicant to the alleged GST fraud.
The Court granted bail noting that the case was based on documentary evidence and no custodial remand was sought. It held that continued detention was not necessary where the accused could cooperate during trial.
The court set aside an ex-parte adjudication order where no reply was filed to the show-cause notice due to a bona fide lapse. The matter was remitted for fresh consideration, emphasizing the importance of providing an opportunity to respond.
The Court held that the petitioner had an effective alternative remedy under Section 112 of the GST Act. It granted liberty to approach the Tribunal and disposed of the writ petition.
The court addressed whether exporters can recover duty paid despite time-barred rebate claims. It held that a fresh application under Section 142(3) can be filed to seek re-credit or refund of excess duty.
The case clarifies that Section 74 requires clear evidence of fraud or wilful suppression. Mere reliance on third-party alerts without independent inquiry is insufficient. The ruling protects taxpayers from mechanical and assumption-based proceedings.
