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 : Courts have repeatedly held that bona fide purchasers cannot lose Input Tax Credit merely because suppliers failed to deposit 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...
Goods and Services Tax : The article explains that GST penalties generally require existence of tax liability, contravention, or deliberate intent to evade...
Goods and Services Tax : The article explains how constitutional safeguards prevent illegal, discriminatory, and oppressive taxation by authorities. It hig...
Goods and Services Tax : Social media creators earning from YouTube, Instagram, sponsorships, and affiliate marketing must report income as professional bu...
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 : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
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 ...
Goods and Services Tax : Karnataka High Court observed that the department wrongly construed the term “may” as mandatory while rejecting the waiver app...
Goods and Services Tax : The Supreme Court refused to interfere with the Kerala High Court judgment holding that challenges to GST adjudication proceedings...
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 ...
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...
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...
Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...
Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...
The Himachal Pradesh High Court set aside a GST demand order after finding that the taxpayer’s detailed reply and supporting documents were not considered before passing the order. The Court directed fresh adjudication through a reasoned order.
The Calcutta High Court permitted withdrawal of appeals after noting that the constitutional validity issue had already been settled. The Court allowed the appellant to pursue fresh appeals on merits before the appellate authority.
The Rajasthan High Court refused bail in a case involving alleged large-scale GST evasion through fake firms, bogus invoices, and fraudulent e-way bills. The Court held that serious economic offences involving deep-rooted conspiracies require a stricter approach in bail matters.
The Rajasthan High Court held that GST authorities cannot reopen issues already adjudicated by the Authority for Advance Ruling without fresh material or change in facts. The Court quashed show cause notices alleging misclassification of tobacco products under Section 74 of the CGST Act.
The Supreme Court issued notice in a case concerning whether reimbursement paid to a municipal corporation for road restoration after electricity line work attracts GST under reverse charge mechanism.
The High Court held that investment-linked tax incentives under the 2012 industrial policy could continue unless specifically withdrawn or rescinded. The ruling directed authorities to reconsider the claim in light of Section 174(2)(c) of the CGST Act and the Supreme Court’s decision in Hero Motocorp.
The High Court set aside a GST demand order after finding that the hearing notice was received by the taxpayer only after the hearing date. The Court held that denial of adequate opportunity violated principles of natural justice.
Andhra Pradesh High Court held that a single GST assessment order covering multiple financial years violated Sections 73 and 74 of the GST Act and remanded the matter for separate year-wise proceedings.
Uttarakhand High Court directed refund of GST deducted on sale of rejected wheat and paddy seeds after noting that the goods were not sold in branded unit containers and GST liability was not disputed.
Section 132 of the CGST Act allows prosecution, arrest and imprisonment in cases involving fake invoices, bogus ITC and tax fraud. The article explains how GST disputes cross from civil tax proceedings into criminal prosecution territory.
