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 Court ruled that limitation under Section 54 cannot bar refund of mistakenly paid GST. It held that excess tax collected witho...
Goods and Services Tax : Explains why liquidated damages are generally not subject to GST unless linked to a supply. Highlights the importance of distingui...
Goods and Services Tax : The Court ruled that ITC on GIDC charges is allowable where no construction is involved. It also held that Section 74 proceedings ...
Goods and Services Tax : The court held that recovery cannot proceed against a legal heir without determining liability under Section 93, reinforcing due p...
Goods and Services Tax : The comparison shows how large-scale frauds go undetected for years while professionals face immediate coercive action. Courts hav...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
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 court refused to entertain a constitutional challenge raised to bypass limitation. It allowed filing of appeal with delay cond...
Goods and Services Tax : The court declined to examine the constitutional validity of Section 16(2)(c) in absence of clear factual basis. It held that disp...
Goods and Services Tax : The court addressed denial of input tax credit due to mismatch with GSTR-2A and missing invoices. It allowed the taxpayer to seek ...
Goods and Services Tax : The court held that an adjudication order passed without considering the taxpayer’s reply is unsustainable. It remitted the matt...
Goods and Services Tax : The Court held that a single show cause notice covering multiple assessment years is not legally sustainable. Authorities were per...
Goods and Services Tax : This case highlights how delays in filing appeals against adverse GST orders weaken the department’s legal position. It undersco...
Goods and Services Tax : This case examines delays in transferring non-priority files after departmental restructuring. It mandates systematic redistributi...
Goods and Services Tax : This case highlights lapses in examining tribunal orders before filing revisions. It mandates detailed legal analysis and reasoned...
Goods and Services Tax : The ruling highlights gaps in recovery proceedings due to unclear role allocation. It strengthens the system by redefining respons...
Goods and Services Tax : The Ordinance repeals the professional tax law with immediate effect from April 2026. It preserves past liabilities and proceeding...
GST Act does not prohibit intelligence officers from issuing show cause notices or adjudicating cases if they meet the definition of a proper officer under Section 2(91)
Bombay HC directed CBIC to allow GST return rectification by reopening the portal or manually if no revenue loss. A notice and hearing are required if opposed.
Explore the AAR ruling on ITC eligibility for transportation services provided to women employees under Section 17(5) of the CGST Act.
Madras High Court directs disposal of rectification petition and restrains tax authorities from recovery in Veeran Mehhta case, citing filing errors in GSTR-1.
Kerala HC rules CGST Act provisions are self-contained, excluding Limitation Act for appeal delays. Dismisses writ petition on grounds of time-barred appeal.
Rajasthan High Court dismisses Tanushree Logistics’ writ petitions challenging GST assessment orders, emphasizing the need to pursue statutory appeal under Section 107.
National GST Enforcement Conference focuses on tackling fake registrations, balancing enforcement with ease of business, and enhancing compliance measures.
Learn how to use the GSTR-2A/2B vs Books Reconciliation Tool effectively. Follow steps for updating data, reconciling, and reviewing results.
Madras High Court allows Stem Infrastructure to contest tax demand due to accountants negligence, requiring a 10% deposit before reassessment.
Kerala High Court rules that GST cancellation orders based on invalid SCN formats (Form GST REG-31) are void, as seen in Kunhalavi N. v. State Tax Officer.
