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 High Court set aside cancellation of GST registration after finding that the show-cause notices did not specify date and time for personal hearing as required under REG-17.
Maharashtra GST Dept cancels GST registrations of non-genuine taxpayers as of Feb 2025; details include GSTNs, trade names, and cancellation info.
The Madras High Court condoned a 150-day delay in filing a GST appeal, accepting the explanation of accountant’s lapse. The Court directed payment of an additional 10% of disputed tax before hearing the appeal on merits.
The High Court revoked cancellation of GST registration and directed portal modifications to enable compliance. ITC utilization was restricted pending departmental scrutiny.
The Court held that a genuine mistake in revised TRAN-1 and TRAN-2 filings cannot nullify substantive transitional ITC claims. It permitted rectification and directed fresh adjudication after verification.
The Court held that the Appellate Authority has no power to remand matters to the adjudicating authority under Section 107(11) of the CGST Act. Remand portions of the appellate orders were set aside and the authority was directed to decide the appeals on merits.
The High Court granted regular bail in a GST evasion case, noting that the arrest memo did not specifically allege fraud or intentional evasion. The offences were triable by a Magistrate with a maximum five-year sentence.
The Madras High Court remitted a GST demand matter for fresh adjudication after rectification of place of supply and dispute over tax reversal. The Court directed full pre-deposit of admitted and disputed tax before reconsideration.
The High Court held that the benefit under Section 16(5) of the CGST Act prevails over Section 16(4), quashing an order rejecting ITC due to delayed return filing.
The Court held that deletion of Rule 96(10) and Rule 89(4B) without a saving clause renders them inapplicable to all pending cases. Refund rejections and related proceedings not finalized as on 8 October 2024 were declared lapsed.
