Goods and Services Tax
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Valuation Issues alone were not valid ground for detention of goods in transit in IGST movement
ITC Demand Set Aside as Extended Time Limit up to November 2021 Applies to FY 2018-19
P&H HC GST Quashed Order Due to Failure to Consider Filed Reply on Portal in ITC Fraud Case
GST Registration cannot be cancelled for NIL Return: Uttarakhand HC
Negative ITC Blocking Invalid as Rule 86A Applies Only to Available Credit: P&H HC
Madras HC Remands Case as GST Authority Failed to Consider Relevant Subsequent Order
SC Dismisses Appeal Due to Delay; Income Tax Refund Cannot Be Set Off Against Service Tax Dues
Gauhati HC Allowed GST Registration Restoration After Compliance with Returns & Tax Dues
GST SCN Set Aside Due to Incorrect Audit Basis & Vagueness: P&H HC
Cash Not Stock-in-Trade Cannot Be Seized Under GST Law: Gujarat HC
GST Orders Uploaded in Wrong Tab Not Valid Service: Calcutta HC
GST 1.0 vs GST 2.0 – A Fundamental Shift in India’s Indirect Tax Regime
Calcutta HC Sets Aside GST Refund Rejection for Violating Rule 92(3) Time Limit of 15 Days
Bogus ITC Case: Chhattisgarh HC Grants Bail Citing Documentary Evidence
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.
