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Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
Goods and Services Tax : The dispute centers on whether GST applies to the entire maintenance amount or only the excess above ₹7,500 per month. The issue...
Goods and Services Tax : The article examines cases where GST appeals filed beyond statutory timelines were revived through writ jurisdiction. The key take...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...
Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...
Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...
Goods and Services Tax : The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint ha...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
The Court held that GST authorities cannot rely on seized documents that are missing or untraceable during adjudication. It ruled that proceedings must be based only on available records with fair hearing.
The Court allowed the taxpayer to file a fresh application for revocation of GST registration after failing to reply to the show cause notice. It held that the authority must consider the new application independently.
The Court directed the petitioner to first seek rectification of the order before challenging recovery proceedings under GST law. It held that the proper officer must consider such application, even manually if required.
The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need for transparency to ensure lawful and non-arbitrary GST enforcement.
The Tribunal held that maintaining ticket prices by increasing base price after GST reduction violated Section 171. It directed deposit of profiteered amount while denying penalty due to non-retrospective applicability.
Explains when recovery proceedings are triggered after a confirmed tax demand. Highlights that non-payment within the prescribed period allows authorities to initiate recovery actions.
The issue was attachment of a taxpayer’s bank account for another person’s dues without notice. The Court held such action invalid due to violation of natural justice and lack of prior liability determination.
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. The circular provides relief but maintains interest liability.
The Court declined to entertain the writ petition as no part of the cause of action arose within its territorial jurisdiction. It allowed withdrawal with liberty to approach the appropriate forum.
The court examined whether tax paid during investigation can be treated as voluntary. It ruled that authorities must investigate coercion claims before treating such payments as voluntary.
