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Goods and Services Tax : Guide to GST on director remuneration, rent, guarantees and company transactions, covering RCM, FCM, Rule 28(2), CBIC circulars an...
Goods and Services Tax : Article explains a defence strategy for GST SCN replies, emphasising disclosure of legal position, disputing demands and burden of...
Goods and Services Tax : This guide explains key GST checks while finalising books of accounts, including ITC eligibility, RCM, Rule 37, inventory, capital...
Goods and Services Tax : The article explains why small residential builders should be classified as promoters or contractors before applying GST, with rat...
Goods and Services Tax : GST ने कर संग्रह और करदाता आधार बढ़ाया, लेकिन आम करद...
Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...
Goods and Services Tax : Haryana recorded the highest State GST revenue growth of 32% during the first quarter of FY 2026-27, outperforming all other state...
Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...
Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...
Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...
Goods and Services Tax : Telangana AAR held MeeSeva user charges collected over statutory fees are not exempt under Notification 12/2017 and are liable to ...
Goods and Services Tax : Delhi HC directed processing of GST refund with interest, holding that appellate orders must be implemented unless stayed by a com...
Goods and Services Tax : Delhi HC held that GST refund cannot be withheld merely due to a proposed appeal, directed release of refund with interest, and tr...
Goods and Services Tax : Delhi HC held that a mere decision to file an appeal does not permit withholding GST refund under Section 54(11) and directed imme...
Goods and Services Tax : SC issued notice and stayed the Rajasthan HC judgment upholding GST liability on a DBFOT/BOT toll concessionaire. Final merits rem...
Goods and Services Tax : Rajasthan revises RGST Section 61 return scrutiny guidelines, risk parameters, faceless scrutiny process, ASMT forms and action un...
Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
Goods and Services Tax : GSTN has shifted the FY 2025-26 AATO amendment window to 1–31 July 2026 due to system upgrades. Tax officer review will take pla...
Goods and Services Tax : June 2026 gross GST collections reached Rs. 1.94 lakh crore, driven by higher domestic and import revenues, while net collections ...
Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...
The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruling clarifies that the “toleration of an act” provision requires a separate agreement and cannot cover compensation payments.
The Punjab and Haryana High Court has prima facie held that Haryana may have lost the constitutional power to collect entry tax after the 101st Constitutional Amendment removed Entry 52. Businesses receiving fresh LADT demands should urgently assess legal remedies before the final hearing on 17 July 2026.
The article examines whether authorities can retain a redemption fine under Section 130 after setting aside the penalty. The key takeaway is that confiscation and penalty are inseparable and must stand or fall together.
The Court permitted the petitioner to pursue the statutory remedy after noting that the GST Appellate Tribunal had been constituted and its members appointed. Appeals filed by June 30, 2026, must be entertained without limitation objections.
The Court permitted the petitioner to approach the GST Appellate Tribunal after noting its constitution and operational readiness. Appeals filed by June 30, 2026, are to be entertained without limitation objections.
The Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The Court quashed the notice while permitting fresh separate notices subject to exclusion of time for limitation purposes.
The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quashing the notice, the Court preserved the department’s right to issue fresh year-wise notices.
The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-deposit under Section 107(6)(b) of the CGST Act. The Court found that the amount already paid exceeded the statutory requirement, eliminating the need for any further deposit.
The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with the Government. It ruled that action must ordinarily be directed against the defaulting supplier unless collusion or lack of bona fides is established.
The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as intermediary services. Holding that the issue required detailed consideration, the Court stayed further recovery proceedings subject to a deposit of Rs.1.80 crore.
