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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...
The Andhra Pradesh High Court held that ITC claims for FY 2019-20 filed in October 2020 were valid because Section 16(5) extended the filing deadline up to 30.11.2021.
The article explains how buyers can lose Input Tax Credit even after paying suppliers on time if the supplier fails to deposit GST with the Government.
The article explains that architectural, accommodation, and related immovable property services are governed by Section 12(3) of the IGST Act. It clarifies that the place of supply is linked to the property location rather than the recipient’s location.
The Delhi High Court set aside a GST demand order after finding that the taxpayer was given less than one effective working day to respond to additional queries. The Court held that such truncated timelines violated principles of natural justice.
The High Court directed the Appellate Authority to examine the taxpayer’s request to treat an earlier court-ordered deposit as statutory pre-deposit for GST appeals. The issue arose due to changes in the GST portal architecture and appeal filing process.
The Bombay High Court held that State GST authorities could not initiate parallel proceedings and attach bank accounts when Central GST authorities were already investigating the same alleged ITC liability.
The Gujarat High Court held that a taxpayers selection of No for personal hearing in Form DRC-06 cannot override the mandatory requirement under Section 75(4) of the GST Act. The Court quashed the order passed without granting personal hearing.
The Delhi High Court held that a second provisional attachment under Section 83 of the CGST Act cannot be sustained when there is no change in circumstances. The Court ruled that repeated attachment orders after expiry of the first order violate the statutory safeguard under Section 83(2).
The Karnataka High Court quashed ex-parte GST adjudication orders after the taxpayer claimed it could explain discrepancies between GSTR-3B and GSTR-2A returns. The matters were remanded back for fresh consideration after granting an opportunity to reply.
The High Court held that summons issued under Section 70 of the GST Act were valid and interference at the investigation stage would obstruct the ongoing inquiry into alleged fake ITC claims.
