Goods and Services Tax
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Gujarat HC Quashed GST Order Due to Denial of Section 75(4) Personal Hearing
GST Demand Upheld but Recovery Deferred Due to Pending Reimbursement from Government
Department Cannot Enforce TNVAT Liability Arising from Its Own System Defect: Madras HC
‘Authorized Operations’ Condition not applies for Pre-Oct 2023 SEZ Refund Claims: Bombay HC
No GST Transition Allowed for EC, SHEC and KKC Credits: Kerala HC
Madras HC Stayed Recover for Non-Uploading of DRC-07 Summary on GST Portal
Gujarat HC Allowed IGST Refund as Omission of Rule 96(10) Applies to Pending Proceedings
GST Applies to Commission in Voucher Transactions, Not Entire Turnover: Bombay HC
No Proper Service of SCN: Delhi HC Remands GST Case for Fresh Hearing
Late Fee applies for GSTR-9C Delay as It Forms Part of Annual Return: Madras HC
GST Registration Revocation allowed After Tax Payment: Uttarakhand HC
Two GST Orders for Same Period Invalid: Madras HC Quashes One Assessment
GST Not Applicable Due to Completed Auction Sale Before July 2017 despite delayed Payment
GST Recovery Against Legal Heir Invalid Without Prior Adjudication Under Law
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.
