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 : Guide to GST on director remuneration, rent, guarantees and company transactions, covering RCM, FCM, Rule 28(2), CBIC circulars an...
Goods and Services Tax : Article explains a defence strategy for GST SCN replies, emphasising disclosure of legal position, disputing demands and burden of...
Goods and Services Tax : This guide explains key GST checks while finalising books of accounts, including ITC eligibility, RCM, Rule 37, inventory, capital...
Goods and Services Tax : The article explains why small residential builders should be classified as promoters or contractors before applying GST, with rat...
Goods and Services Tax : GST ने कर संग्रह और करदाता आधार बढ़ाया, लेकिन आम करद...
Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...
Goods and Services Tax : Haryana recorded the highest State GST revenue growth of 32% during the first quarter of FY 2026-27, outperforming all other state...
Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...
Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...
Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...
Goods and Services Tax : Telangana AAR held MeeSeva user charges collected over statutory fees are not exempt under Notification 12/2017 and are liable to ...
Goods and Services Tax : Delhi HC directed processing of GST refund with interest, holding that appellate orders must be implemented unless stayed by a com...
Goods and Services Tax : Delhi HC held that GST refund cannot be withheld merely due to a proposed appeal, directed release of refund with interest, and tr...
Goods and Services Tax : Delhi HC held that a mere decision to file an appeal does not permit withholding GST refund under Section 54(11) and directed imme...
Goods and Services Tax : SC issued notice and stayed the Rajasthan HC judgment upholding GST liability on a DBFOT/BOT toll concessionaire. Final merits rem...
Goods and Services Tax : Rajasthan revises RGST Section 61 return scrutiny guidelines, risk parameters, faceless scrutiny process, ASMT forms and action un...
Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
Goods and Services Tax : GSTN has shifted the FY 2025-26 AATO amendment window to 1–31 July 2026 due to system upgrades. Tax officer review will take pla...
Goods and Services Tax : June 2026 gross GST collections reached Rs. 1.94 lakh crore, driven by higher domestic and import revenues, while net collections ...
Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...
The Madras High Court held that two GST assessment orders for the same assessment period were duplicative and remanded the matter for fresh consideration after hearing the petitioner.
The Jharkhand High Court granted bail in an alleged fake GST ITC case after considering that the petitioner had remained in custody for more than four months. The Court imposed conditions requiring cooperation with the trial and non-interference with witnesses.
The Allahabad High Court held that fixing the personal hearing and the last date for filing a reply on the same day violated the principles of natural justice. The GST adjudication order was set aside and the matter was remanded for fresh proceedings.
The Gauhati High Court quashed a GST registration cancellation order after holding that it failed to record reasons as required under Rule 22 and Form GST REG-19. The Court restored the proceedings to the show cause notice stage and directed fresh action in accordance with law.
The Allahabad High Court quashed a GST demand order after finding that notices were uploaded under the “Additional Notices and Orders” tab instead of the prescribed tab. The Court directed issuance of a fresh notice with at least 15 clear days’ notice.
The Allahabad High Court held that filing an appeal against an appellate order does not automatically stay its operation. It directed immediate restoration of GST registration in compliance with the appellate authority’s order.
The Madras High Court directed unblocking of the electronic credit ledger upon deposit of Rs. 5 lakh and ordered adjudication of the DRC-01 notice on merits within a stipulated period.
The Bombay High Court held that Section 122(1A) cannot be invoked against company officials unless the Revenue proves they personally benefited from the transaction and it was undertaken at their instance.
High Courts have held that GST registration cannot be cancelled through mechanical or checkbox-style orders. Authorities must disclose statutory grounds, consider the taxpayer’s reply, and provide clear reasons.
The article explains that retrospective cancellation of a supplier’s GST registration cannot, by itself, justify denial of input tax credit. Courts have emphasized that authorities must prove non-genuine transactions or buyer collusion before reversing ITC.
