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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 Court ruled that liability under Section 93 does not permit tax determination against a deceased proprietor. The impugned orders were quashed with liberty for fresh proceedings.
The High Court held that arrest was not necessary in a dispute over a GST overdraft arrangement. Bail was granted with conditions, noting custodial interrogation was unwarranted.
Relying on apex court precedents, the High Court ruled that ordinarily bail should be granted in CGST cases involving documentary evidence and limited punishment.
Introduction: The Death of the Month-End Rush For nearly half a decade, the 14th of every month has been a day of reckoning for Indian tax departments. It is the day the GST portal generates the GSTR-2B, a static, auto-drafted statement that dictates exactly how much Input Tax Credit (ITC) a business can claim. However, […]
The government clarified that there is no pending proposal to exclude State-run lotteries from the 40% GST rate. The hike was recommended by the GST Council as part of rate rationalisation.
The Appellate Authority held that it cannot condone delay beyond the 30-day extended period prescribed under Section 100(2) of the CGST Act. As the appeal was filed 250 days after communication of the AAR order, it was dismissed without examining merits.
When no TCS is collected and NIL filing is not mandatory, late fee under GST cannot be levied. Departmental delay in cancellation does not create fresh liability.
Holding that responsibility for delay required factual adjudication, the High Court refused to exercise writ jurisdiction and relegated the parties to civil or arbitral remedies.
The Court ruled that GST proceedings initiated under Section 74 for FY 2024–25 were without jurisdiction and directed treatment of the order as a Section 74A notice.
The Court held that reimbursement claims cannot be processed without required documents and ordered verification before releasing incentives. Authorities were directed to act within a fixed timeframe if documents are on record.
