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 : The article argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...
Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...
Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...
Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
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 : The Telangana High Court granted interim protection against coercive GST recovery proceedings until the GST Appellate Tribunal bec...
Goods and Services Tax : The Telangana High Court permitted the taxpayer to withdraw the writ petition challenging a GST demand order and pursue the statut...
Goods and Services Tax : The Telangana High Court permitted manual filing of a revocation application even after dismissal of a delayed appeal against GST ...
Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
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 ...
The High Court held that a claim for refund of money deposited under a commercial plot allotment scheme arises from contractual obligations. Such disputes must be pursued before a civil court and cannot be decided in writ jurisdiction.
Calcutta High Court held that GST circulars issued in 2022 cannot retrospectively restrict refund claims when the taxpayer’s right to claim refund had already accrued and the application was filed within the statutory limitation period under Section 54.
The High Court quashed the appellate order rejecting a GST appeal on the ground of manual filing. The Court held that once the authority accepted the appeal and heard it on merits, it could not dismiss it later on a technical ground.
The Tribunal found merit in the respondent’s argument that ITC comparison should be based on identical goods and services and directed DGAP to re-investigate.
The Court observed that show cause notices had clearly provided opportunities for personal hearing and submission of documents. It directed payment of costs after finding the allegation of denial of natural justice to be false.
Under Section 74A, the limitation for issuing GST demand notices becomes 42 months for all cases. This is longer than the earlier three-year limit for non-fraud cases, increasing compliance exposure for bona fide taxpayers despite procedural simplification.
The Allahabad High Court held that tax determination under GST cannot be made against a deceased person. The demand order was quashed as no notice was issued to the legal representative.
SA Aromatics Pvt Ltd and another Vs Union of India and 5 others (Allahabad High Court) The Allahabad High Court decided a batch of writ petitions challenging proceedings initiated under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and the U.P. Goods and Services Tax Act, 2017. The petitions raised […]
The High Court revoked cancellation of GST registration after accepting the petitioner’s explanation of financial and health difficulties. Restoration was granted subject to filing pending returns and payment of dues within fixed timelines.
The High Court flagged serious flaws in a GST adjudication order that cited non-existent and unrelated judgments. It indicated the need for safeguards to prevent blind reliance on incorrect legal precedents.
