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Goods and Services Tax : Courts have repeatedly held that bona fide purchasers cannot lose Input Tax Credit merely because suppliers failed to deposit GST ...
Goods and Services Tax : The Allahabad High Court held that SGST authorities of a pure transit State cannot impose penalties under Section 129 where no tax...
Goods and Services Tax : The article explains that GST penalties generally require existence of tax liability, contravention, or deliberate intent to evade...
Goods and Services Tax : The article explains how constitutional safeguards prevent illegal, discriminatory, and oppressive taxation by authorities. It hig...
Goods and Services Tax : Social media creators earning from YouTube, Instagram, sponsorships, and affiliate marketing must report income as professional bu...
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 : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : The Allahabad High Court granted bail in a GST fake ITC case after noting that investigation was complete, the complaint had been ...
Goods and Services Tax : Karnataka High Court observed that the department wrongly construed the term “may” as mandatory while rejecting the waiver app...
Goods and Services Tax : The Supreme Court refused to interfere with the Kerala High Court judgment holding that challenges to GST adjudication proceedings...
Goods and Services Tax : The Madras High Court remitted the GST matter for fresh adjudication after the taxpayer agreed to deposit 50% of the disputed tax ...
Goods and Services Tax : Allahabad High Court held that proceedings under Section 130 of the GST Act cannot be initiated without prior determination of tax...
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 ...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...
Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...
The Kerala High Court held that GST cannot be imposed on member welfare contributions merely through statutory amendments. The ruling reaffirmed that the doctrine of mutuality continues unless the Constitution itself is amended to permit such taxation.
In case of corporate guarantee, “No consideration- no tax liability under GST” Bombay High court. In the recent case of M/s. D P Jain & Co. Infrastructure Private Limited vs Union of India and others Bombay High Courtheld that, In case of corporate guarantee, There was no flow of consideration for the rendering of services, […]
The Karnataka High Court held that TCS liability under Section 52 arises only when an e-commerce operator collects payment for supplies made through its platform. Since the operator merely facilitated transactions without collecting consideration, GST proceedings under Section 74 were quashed.
The Calcutta High Court refused to entertain the writ petition after noting that the GST Appellate Tribunal under Section 112 had been constituted. The petitioner was granted liberty to file an appeal before the Tribunal.
Telangana High Court permitted the taxpayer to withdraw the writ petition and pursue statutory appeal under Section 107 of the CGST Act. The Court directed the appellate authority to consider the delay sympathetically because the taxpayer had earlier approached the High Court.
Telangana High Court permitted the taxpayer to withdraw the writ petition and pursue statutory appeal under Section 107 of the CGST Act. The Court directed the appellate authority to consider the delay sympathetically since the taxpayer had approached the High Court earlier.
High Court held that taxpayers should not be denied an opportunity to seek revocation of cancelled GST registration merely because the online portal does not permit filing after limitation expiry.
Telangana High Court permitted the taxpayer to withdraw the writ petition and pursue statutory appeal under Section 107 of the CGST Act. The Court directed the appellate authority to consider the delay sympathetically because the taxpayer had been pursuing remedy before the High Court.
Telangana High Court directed that no coercive GST recovery action should be taken if the taxpayer deposits 10% of the assessed tax liability within four weeks. The taxpayer was permitted to pursue second appeal before the GST Appellate Tribunal.
Telangana High Court directed that no coercive recovery action should be taken against the taxpayer if 10% of the assessed GST liability is deposited within the prescribed period.
