Goods and Services Tax
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ITC on Leasehold Transfer Not Blocked Credit, Gujarat HC Clarifies Scope of Section 17(5)(d)

Calcutta HC Set Aside GST Adjudication Order for Travelling Beyond Section 75(7) SCN

GST on Pure Services to Statutory Authorities After Circular 245/2025

Gujarat HC Grants Regular Bail After Charge-Sheet Filed in ₹21.93 Cr GST ITC Case

No Relief for Delayed GST Appeal as Portal Upload Treated as Valid Service: Kerala HC

Fake GSTINs & ITC Denial: Are Bona Fide Buyers Paying for Departmental Lapses?

Constitutional Basis of Taxation in India: An Analysis of Articles 265, 246

Blocking ITC Without Adjudication Unsustainable: Electronic Credit Ledger Must Be Decided Promptly – Calcutta HC

Appellate Authority Cannot Travel Beyond SCN: GST Order Set Aside – Calcutta HC

GST Registration Cancellation Revoked as Financial Hardship Found Genuine: Madras HC

GST Registration Cancellation Upheld Due to Failure to Prove Physical Movement of Goods

Gauhati HC Set Aside GST Registration Cancellation for Vagueness & Pre-Determination

Fraudulent ITC Allegations: SC Upholds Relegation to Statutory Appeal Due to Alternate Remedy

Delhi High Court Declines Writ in Fake ITC Case Due to Availability of Statutory Appeal
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.
