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 held that cancellation of GST registration could not stand when the amended place of business was not considered. It directed re-inspection of the updated address and fresh adjudication of the show cause notice.
The Court held that a penalty under Section 129 was unsustainable where the e-way bill had been generated before the goods were detained. It ruled that no intention to evade tax could be inferred when the required document existed prior to interception.
The Court determined that the authority reserved judgment on the hearing date and delivered it later without notifying the petitioner. It held that such a procedure is unsupported by the GST Act. The case was remanded for a fresh, lawful decision.
The Court found the appellate order to be unreasoned and based on non-application of mind. It set aside the decision and remanded the matter for fresh consideration.
The judgment highlights that GST penalties require proof of intent to evade tax; mere technical lapses, such as e-way bill expiry due to traffic restrictions, are insufficient.
The Court found that the dispute pertained solely to mandatory interest on delayed tax payment, leaving no scope for challenge. It dismissed the petition while allowing the taxpayer to request instalment payment.
The Court ordered respondent No. 4 to consider and decide the petitioner’s GST refund representation. No findings were made on merits, and all issues remain open.
The High Court held that Section 130 cannot be invoked for excess stock found during survey; authorities must follow Sections 73/74 for tax determination. Orders under Section 130 were quashed.
The Court held that GST registration cannot be cancelled merely for non-filing of returns if the taxpayer has fully paid the tax, interest, and late fees. Authorities must permit return filing and revoke cancellation upon compliance.
The Court addressed whether a second CGST demand could stand when the DGST had already raised a similar demand for the same period. It held that the petitioner may appeal the CGST order without additional pre-deposit because the earlier deposit covered the same amount.
