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 ruled that deductions could not be denied when ST-15 forms were genuine though stolen, and the assessee had no role in the theft. It held that denying benefit would unjustly penalize the assessee despite compliance with statutory requirements.
The Court held that the show-cause notice under Section 73 CGST did not lack jurisdiction. It directed the petitioner to file a reply and allowed the Adjudicating Authority to examine all objections independently.
Court directed deposit of 25% disputed tax, personal hearing, and submission of reply to ensure due process before final GST order.
The Supreme Court has confirmed that Rule 86A cannot be used to create negative ITC balances, reinforcing that recovery must follow statutory adjudication.
The Supreme Court upheld mandatory pre-deposit conditions under the VAT law, ruling that appeals can be lawfully restricted by statutory payment requirements.
The Calcutta High Court held that GST authorities cannot seize or seal cash under Section 67 unless it is shown to be useful or relevant to proceedings, and ordered de-sealing of ₹24 lakh cash.
The High Court held that a GST demand cannot exceed the amount specified in the show cause notice, setting aside the order for violating Section 75(7) and principles of natural justice.
The Bombay High Court ruled that pineapple slices, tidbits, and fruit cocktail preserved in sugar syrup and canned cannot be classified as “fresh fruits” under Entry A-23 of the Bombay Sales Tax Act, denying tax exemption.
The Court held that once the State Authority initiated proceedings first, the Central Authority could not launch parallel adjudicatory action on the same subject matter. It directed compliance with summons but required coordination to prevent duplicate proceedings.
The Allahabad High Court quashed a GST registration cancellation order, ruling that the impugned order lacked reasons and was passed without proper hearing, violating procedural fairness.
