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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 Jammu & Kashmir High Court directed restoration of GST registration even though the statutory appeal had been dismissed as barred by limitation. The relief was made conditional upon filing returns and payment of tax, penalty, and interest.
The Calcutta High Court considered the petitioner’s request for adjournment of GST enquiry proceedings after he claimed inability to appear due to a leg fracture. The Court sought instructions on whether appearance could be made after 15 days.
The Andhra Pradesh High Court held that a GST assessment order issued under Section 62 stood automatically withdrawn after the taxpayer filed pending returns with tax, interest, and late fee.
The Delhi High Court held that consultancy and recruitment support services provided to foreign universities qualify as export of services under GST. The Court ruled that incidental involvement of Indian students does not convert such services into intermediary services.
The Court observed that allegations of fraud, willful misstatement, and suppression must contain clear particulars enabling effective response by the taxpayer. The absence of reasons rendered the show cause notice and subsequent orders invalid.
Court ruled that differing interpretations on classification of services as OIDAR cannot automatically justify invocation of Section 74 unless deliberate concealment or suppression is established by the Department.
The article highlights how Central GST enforcement practices such as repeated summons, searches, and arrests resemble old Customs-style investigations. It argues that excessive enforcement is creating hardship for small taxpayers and weakening confidence in GST administration.
The article examines whether ITC on solar power generating plants is available when electricity is used captively for manufacturing taxable goods. It explains why captive consumption may not qualify as exempt supply under GST law.
Taxpayers filing GST refunds under the new Annexure-B utility are encountering duplicate data and “JSON has no data” errors during upload. GSTN reportedly acknowledged that many issues are linked to formatting and system validation problems.
The High Court ruled that refund claims arising from unconstitutional GST levies are not restricted by the limitation provisions under Section 54 of the GST Act. Interest at 6% was directed from the date of tax payment till refund.
