Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : The article argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...
Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...
Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...
Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
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 : 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 : The Rajasthan High Court held that a taxpayer who defaults in filing GST returns in one State cannot obtain fresh registration in ...
Goods and Services Tax : The Telangana High Court granted interim protection against coercive GST recovery proceedings until the GST Appellate Tribunal bec...
Goods and Services Tax : The Telangana High Court permitted the taxpayer to withdraw the writ petition challenging a GST demand order and pursue the statut...
Goods and Services Tax : The Telangana High Court permitted manual filing of a revocation application even after dismissal of a delayed appeal against GST ...
Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
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% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
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 ...
The Court set aside cancellation of GST registration after finding that it was based solely on an invalid field visit report without witnesses or proper procedure. The ruling emphasizes that unilateral inspections cannot justify cancellation.
The Delhi High Court quashed a GST adjudication order passed without the taxpayer filing a reply or being heard. The matter was remanded for fresh adjudication with an opportunity to respond, subject to conditions.
The Court held that refund rights accrued before the 2019 amendment to Section 54 cannot be taken away retrospectively. The key takeaway is that limitation changes cannot extinguish vested GST refund rights.
The High Court set aside GST assessment and appellate orders where the date for personal hearing was fixed on the same day as the reply deadline. It held that such procedure violates principles of natural justice.
The High Court allowed restoration of GST registration cancelled for six months’ non-filing of returns. It held that authorities must consider revocation if the taxpayer clears dues with interest and late fees as per Rule 22(4).
The Court dealt with a GST dispute where the appeal period had expired due to uncertainty over Section 168A proceedings. It condoned the delay and allowed the appeal to be heard on merits without limitation objections.
The Court dealt with an ex parte GST order passed without a reply to the show cause notice. Holding that natural justice was violated, it remanded the matter for fresh adjudication with hearing.
The court set aside a GST demand raised after issuing a show cause notice to a dead proprietor. It held that tax determination cannot be made against a deceased person without first issuing notice to legal representatives.
The High Court held that an appellate authority should not decide an appeal on merits when the appellant is absent. The appeal was restored to ensure a fair opportunity of hearing.
The Court ruled that a wrong PIN code in the e-way bill, when the address is correct and documents are valid, cannot justify seizure. The key takeaway is that minor clerical errors do not trigger Section 129 proceedings.
