Follow Us:

Goods and Services Tax

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.

Latest Articles


Innocent Recipient’s Burden: GST Challenges When Suppliers Turn “Fake”

Goods and Services Tax : Courts have repeatedly held that bona fide purchasers cannot lose Input Tax Credit merely because suppliers failed to deposit GST ...

May 25, 2026 285 Views 0 comment Print

Transit State Cannot Penalise Pure Inter‑State Transit: Limits of Cross‑Empowerment under GST

Goods and Services Tax : The Allahabad High Court held that SGST authorities of a pure transit State cannot impose penalties under Section 129 where no tax...

May 25, 2026 93 Views 0 comment Print

No Penalty Under GST With Out Liability

Goods and Services Tax : The article explains that GST penalties generally require existence of tax liability, contravention, or deliberate intent to evade...

May 25, 2026 339 Views 0 comment Print

Arbitrary Taxation vs Constitutional Protection: Understanding Articles 14, 19(1)(g) and 265

Goods and Services Tax : The article explains how constitutional safeguards prevent illegal, discriminatory, and oppressive taxation by authorities. It hig...

May 25, 2026 135 Views 0 comment Print

Social Media Income: GST & Income Tax Guide

Goods and Services Tax : Social media creators earning from YouTube, Instagram, sponsorships, and affiliate marketing must report income as professional bu...

May 25, 2026 375 Views 0 comment Print


Latest News


CA Certificate Format for Non-Requirement of GST Registration for Securities Trading

Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...

May 22, 2026 522 Views 0 comment Print

Representation on ITC denial for supplier defaults, Rule 37A & 180-day reversal

Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...

May 11, 2026 4782 Views 1 comment Print

Representation on Persistent Issues in Karnataka Professional Tax Portal

Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...

May 4, 2026 597 Views 0 comment Print

Delhi GST Detects ₹60.59 Cr Fake ITC Fraud; One Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...

April 30, 2026 876 Views 0 comment Print

Representation on Cancellation of GST Registration & Refund Processing

Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...

April 23, 2026 3423 Views 0 comment Print


Latest Judiciary


Allahabad HC Grants Bail in Fake GST Invoice Case Due to Absence of Exceptional Circumstances

Goods and Services Tax : The Allahabad High Court granted bail in a GST fake ITC case after noting that investigation was complete, the complaint had been ...

May 25, 2026 54 Views 0 comment Print

Karnataka HC Quashes GST Interest Waiver Rejection as Section 128A Time Limit Was Directory

Goods and Services Tax : Karnataka High Court observed that the department wrongly construed the term “may” as mandatory while rejecting the waiver app...

May 25, 2026 63 Views 0 comment Print

SC Dismisses Challenge to GST Order as Alternative Appellate Remedy Was Available

Goods and Services Tax : The Supreme Court refused to interfere with the Kerala High Court judgment holding that challenges to GST adjudication proceedings...

May 25, 2026 78 Views 0 comment Print

Madras HC Allows Fresh GST Adjudication as Taxpayer Agreed to Deposit 50% Tax

Goods and Services Tax : The Madras High Court remitted the GST matter for fresh adjudication after the taxpayer agreed to deposit 50% of the disputed tax ...

May 25, 2026 60 Views 0 comment Print

Allahabad HC Quashes GST Confiscation Notice as Tax Liability Was Not Determined Under Sections 73/74

Goods and Services Tax : Allahabad High Court held that proceedings under Section 130 of the GST Act cannot be initiated without prior determination of tax...

May 25, 2026 66 Views 0 comment Print


Latest Notifications


GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

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...

May 21, 2026 11460 Views 0 comment Print

GSTN Introduces Mandatory Annexure-B Offline Utility to Automate ITC Refund Verification

Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...

May 19, 2026 22950 Views 3 comments Print

GSTAT Constitutes Benches and Categorises GST Appeals

Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...

May 15, 2026 771 Views 0 comment Print

GSTAT Extends Relaxed Appeal Filing Norms Till 31st December 2026

Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...

May 15, 2026 4497 Views 0 comment Print

GST Notification Amended Due to Reconstitution of Chandigarh Authority Members

Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...

May 15, 2026 351 Views 0 comment Print


वित्तीय वर्ष 2026-27 के लिए जीएसटी अनुपालन के लिए 10 महत्वपूर्ण विषय

March 7, 2026 1401 Views 1 comment Print

नए वित्त वर्ष में प्रवेश से पहले व्यवसायों को कई महत्वपूर्ण जीएसटी अनुपालन कार्य पूरे करने होंगे। सही तैयारी से ब्याज, जुर्माना और विभागीय नोटिस से बचा जा सकता है।

Mere GST Portal Upload Not Equivalent to Legal Service of Order: Allahabad HC

March 7, 2026 1140 Views 0 comment Print

The Court held that merely uploading an order on the GST portal is not sufficient communication under Section 107. Limitation begins only after proper service under Section 169 is established.

Evidentiary Value of Statements Recorded During Investigation under GST

March 7, 2026 1005 Views 0 comment Print

Legal principles confirm that statements recorded during GST investigations cannot alone establish tax liability. Their evidentiary value depends on voluntariness, corroboration, and supporting documentary evidence.

Safeguards at the Time of GST Search: Legal Protections for Taxpayers

March 7, 2026 633 Views 0 comment Print

Courts have emphasized that GST searches are meant to gather evidence, not to collect tax during the raid. Payments should only be made later through proper procedure to avoid coercion.

Kerala GST Appeal Deadline Extended to 30 June 2026 Due to Backlog of Pending Cases

March 7, 2026 444 Views 0 comment Print

Kerala notifies a final deadline for filing appeals against earlier GST orders. The move ensures taxpayers get time to file pending appeals while clearing backlog efficiently.

Allahabad HC to Examine GST Law on Trade Discounts in Oppo Mobile Case

March 7, 2026 1956 Views 0 comment Print

The court issued notice on a challenge to Section 15(3)(b) of the CGST Act and granted interim protection subject to deposit of 10% of disputed tax.

GST Refund Rejection Quashed Because Authority Ignored Joint Procedure Order on Tax Adjustment

March 7, 2026 1530 Views 0 comment Print

The High Court set aside the rejection of a GST refund claim after noting that the Joint Procedure Order required reassessment of tax liability under pre-GST and post-GST regimes.

Allahabad HC Stays ₹13 Crore Tax Demand Because It Exceeded Proposed ₹9 Crore Demand

March 7, 2026 360 Views 0 comment Print

The court stayed a tax demand order where the confirmed demand exceeded the originally proposed amount, and allegations of violation of natural justice were raised.

GST Demand Order Quashed as Notice Was Served Only Through Portal After Registration Cancellation

March 6, 2026 600 Views 0 comment Print

The Uttarakhand High Court held that service of notice solely through the GST portal is invalid when the taxpayer’s registration has already been cancelled. Authorities must use other modes of service under Section 169.

IGST Refund Cannot Be Denied as Time-Barred as Ocean Freight Levy Was Declared Ultra Vires

March 6, 2026 345 Views 0 comment Print

The High Court held that refund of IGST paid on ocean freight cannot be rejected as time-barred when the levy itself has been declared unconstitutional. Authorities were directed to grant refund with interest.

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031