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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 High Court ruled that a transit State cannot impose GST penalties on goods merely passing through its territory when no tax li...
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 Court held that cancellation of GST registration is justified where material indicates that ITC claims are supported by fabric...
Goods and Services Tax : The Bombay High Court set aside the GST cancellation order after finding that no reasons were recorded and no personal hearing was...
Goods and Services Tax : The Madras High Court directed automatic lifting of bank attachment once the taxpayer deposited 25% of the disputed GST demand and...
Goods and Services Tax : The Gujarat High Court held that a GST appeal filed within the additional condonable one-month period cannot be rejected mechanica...
Goods and Services Tax : The Allahabad High Court held that adverse GST orders passed without granting personal hearing are procedurally invalid. The Court...
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...
High Court held that use of the word ‘shall’ in Section 129(3) does not by itself create mandatory consequences. Court emphasized that legislative intent, object, and consequences of non-compliance must be examined.
The Karnataka High Court held that once confiscation orders are passed under Section 130 of the CGST/KGST Act, the release mechanism under Section 129 no longer applies. The Court dismissed appeals seeking modification of interim release conditions for detained goods and vehicles.
The Court disposed of the petition after finding that assessment proceedings against legal representatives require mandatory compliance with Section 75. It reiterated that absence of personal hearing vitiates orders passed against heirs of a deceased assessee.
The High Court ruled that GST revocation applications may be filed manually if online filing difficulties arise. The authority was directed to consider the revocation request after receipt of tax payments.
The Gauhati High Court held that cancellation of GST registration without assigning specific reasons in the statutory form is legally unsustainable. The Court ruled that non-speaking orders violate principles of natural justice and statutory requirements.
The Court granted interim protection against coercive recovery proceedings after the petitioner argued that the revisional order was passed beyond the three-year statutory limitation period under the CGST Act.
The Supreme Court held that once final GST assessment orders had been passed, the assessee must pursue the statutory appellate remedy under Section 107 of the GST Act. The Court allowed the issue of missing seized files to be raised before the appellate authority.
Gauhati High Court ruled that electricity regulatory functions and adjudicatory powers form part of a single statutory framework and cannot be split for taxation purposes. The Court held that attempts to classify such functions as support services were unsustainable.
Court restrained the department from taking coercive steps until the petitioner filed the statutory appeal. The order was passed in a case involving challenge to a GST adjudication order.
The Karnataka High Court set aside an appellate order rejecting a GST appeal after finding that no reasons had been recorded for refusing condonation of delay. The Court held that the order reflected non-application of mind and restored the appeal.
