Goods and Services Tax
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No Tax Evasion Despite Missing E-Way Bills: Section 122 Penalty Limited to Rs. 10,000
Ten Significant GSTAT Rulings Shaping Emerging GST Jurisprudence
Six-Monthly MVAT Payment Cannot Attract Interest When Rules Permit It: Bombay HC
Gauhati HC Grants Pre-Arrest Bail in BNS Cheating & Fraudulent GST Transaction Case
Delayed GST Appeal Restored After Pre-Deposit and Sufficient Cause: Calcutta HC
Differential GST on Works Contracts Reimbursable After Verification: Karnataka HC
Omitted GST Rule 96(10) Cannot Support Pending Notice: Karnataka HC
₹4 Crore Security Deposit Refunded to Zydus Healthcare: Sikkim HC Closes Writ
ITC Reversal on Non-Taxable GIDC Leasehold Transfer Unsustainable: Gujarat HC
Wrong Taxpayer’s Show Cause Notice Invalidates GST Demand: GSTAT Lucknow
Audit Detection Alone Cannot Sustain Section 74 Penalty: GSTAT Bengaluru
Mere GSTR-3B and GSTR-2A ITC Mismatch Cannot Attract Section 74 Penalty: GSTAT
Supplier GST Default Cannot Automatically Deny Bona Fide Buyer’s ITC
Goods and Services Tax (GST) is India’s principal indirect tax on the supply of goods and services. This TaxGuru category provides extensive coverage of the CGST Act, IGST Act, State GST laws, rules, notifications, circulars, instructions and judicial decisions. Readers can explore articles and updates on input tax credit, GST registration, returns, tax invoices, e-invoicing, e-way bills, refunds, classification, valuation, place and time of supply, tax demands, interest, penalties, appeals and GST rates. The category also covers GST Council recommendations and important developments from tax authorities, High Courts, the Supreme Court and appellate forums. Businesses, taxpayers, Chartered Accountants, advocates and GST professionals can use this section as a comprehensive resource for GST law, compliance and litigation developments.














