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Goods and Services Tax : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...
Goods and Services Tax : The Punjab and Haryana High Court has prima facie held that Haryana may have lost the constitutional power to collect entry tax af...
Goods and Services Tax : The article examines whether authorities can retain a redemption fine under Section 130 after setting aside the penalty. The key t...
Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...
Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
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 : The Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The ...
Goods and Services Tax : The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quash...
Goods and Services Tax : The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-de...
Goods and Services Tax : The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with t...
Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Rajive And Company Vs. Assistant Commissioner Special Circle (Kerala High Court) Petitioners will no doubt be entitled to seek copies of the documents seized from their premises, if and when they are confronted by the respondents with any notice or other proceeding, wherein reliance is placed on the said seized documents. I, therefore, make it […]
With the increasing number of instances and cases of fake bills, dummy address registrations and multiple registrations in the same places, the GST council vide its amendment in the GST act has already introduced the power of aadhar authentication compulsory for all the class of registration subject to some exception.
This article titled ‘Supply of Old and Used Fixed Assets under GST’ discusses all such aspects in regard of if such assets are supplied by the following persons. 1. A registered person; 2. An unregistered person; 3. A composition dealer; 4. An individual who sells his personal assets and 5. A person who deals in […]
Process of aadhar authentication while applying for new GST registration in GST common portal The new facility for submission of new application form for registration under GST based on Aadhar Authentication is now available for new taxpayers / applicants. Given below is a brief look at the process. 1. As we know, while applying for […]
Vide Notification No 62/2020 – Central Tax dated 20th August, 2020, CBIC made probably the most significant change in the GST Registration process since its inception. The amended GST Registration Process as detailed below shall be applicable with effect from 21st August, 2020: > Part A of FORM GST REG-01 (PAN Validation with CBDT Database […]
When we read the text of Section 17(5)(d) together with its explanation, we find that for triggering the restriction under this clause, certain criteria have to be satisfied viz: a) The goods or services should be used for construction of immovable property. b) The construction can be in the form of reconstruction, renovation, additions or alterations or […]
This brief expression of thoughts highlights and enumerates the basics of this one of the most contentious issues in the subject. Here, author has reproduced the provision of blocked credit and compiled a list of judicial discords pending relating to this very aspect across the various high courts of the country. Section 17(5)(c) and 17(5)(d) […]
1. It is ruled by Hon’ble HIGH COURT OF MADRAS in case of Precot Meridian Ltd that the department cannot refuse the refund of IGST for goods exported from India by relying on a circular which are issued only to clarify statutory provision and it cannot alter or prevail over statutory provision. 2. Statutory Provisions: […]
With the object of giving boost to Indian Economy and to give another opportunity to GST Dealers whose GST Registration has been cancelled Suo-Motto by GST officer due to non filing of GST returns for a specified period but dealer want to revoke their cancelled GST Registration, GST Department has introduced a new scheme, so […]
This office is conscious of the procedure required to be followed by it to recover and will initiate the recovery proceeding with issuance of show cause notice, working of interest calculation and further actions as per provision of law. There is no intention of this office to directly recover interest under Section 50 of the CGST / MGST Act, 2017.
