Goods and Services Tax
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Three-Month GST Rectification Timeline Is Not Mandatory: Uttarakhand HC

State GST Assignment Does Not Oust DGGI’s Intelligence-Based Enforcement Jurisdiction: Delhi HC

Pre-GST Services Cannot Be Taxed Under GST Due to Post-GST Billing: Calcutta High Court

Mechanical Section 74 GST Notices Near Limitation Cannot Replace Proof of Fraud

Kerala Flood Cess Refund Limitation Starts From Correct Payment Date: Kerala Hc

No Coercive GST Recovery During Search Proceedings: Gauhati High Court

DRC-01 Cannot Substitute Mandatory GST Show Cause Notice: GSTAT Lucknow

Gauhati High Court Grants Bail in ₹12.10 Crore Alleged Fake ITC Racket

Chhattisgarh HC Grants Bail in ₹8.22 Crore GST ITC Case under Section 483 BNSS

Unsigned GST Show Cause Notice and Order Are Non Est: Rajasthan HC

Jurisdiction of GST Authorities to Detain Goods in Transit Under Section 129

DGGI/GST–ED Nexus: Investigations, Adjudications, PMLA & 31 FAQs

No Tax Evasion Despite Missing E-Way Bills: Section 122 Penalty Limited to Rs. 10,000

Ten Significant GSTAT Rulings Shaping Emerging GST Jurisprudence
Goods and Services Tax (GST) is India’s principal indirect tax on the supply of goods and services. This TaxGuru category provides extensive coverage of the CGST Act, IGST Act, State GST laws, rules, notifications, circulars, instructions and judicial decisions. Readers can explore articles and updates on input tax credit, GST registration, returns, tax invoices, e-invoicing, e-way bills, refunds, classification, valuation, place and time of supply, tax demands, interest, penalties, appeals and GST rates. The category also covers GST Council recommendations and important developments from tax authorities, High Courts, the Supreme Court and appellate forums. Businesses, taxpayers, Chartered Accountants, advocates and GST professionals can use this section as a comprehensive resource for GST law, compliance and litigation developments.
