Goods and Services Tax
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GST Limitation: COVID Extensions Don’t Shield Tax Authorities
Portal Upload of GST Order Validates Service: Calcutta HC
Allahabad HC Allows Assessee to Respond After GST Order Misplaced on Portal
Madras HC Invalidates GST Demand Order Issued Without Mandatory SCN
Kerala HC Allows Review After GSt Writ Petition Wrongly Decided With Unrelated Cases
Excess VAT Refund Must Be Honored Even After Delay: Madras HC Upholds Mandamus
Delhi HC Upholds Fraud Possibility in Short-Lived Firm, Directs GST Appeal
Transitional CENVAT Credit Rejected Due to Missing ST-3 Returns & Documents
Delhi HC Quashes GST Demand Over Improper SCN & Document Service
FAQ on New Changes in Invoice Management System from October 2025
E-Way Bill Produced Post-Interception Does Not Invalidate GST Seizure: Allahabad HC
Illness and Hidden Portal Notice Void GST Order: Delhi HC
Delhi HC Remands GST SCN Uploaded to Obscure Portal Tab for Fresh Hearing
Delhi HC Rationalizes Pre-Deposit for Overlapping Fictitious ITC Appeals
Goods and Services Tax India
The Goods and Services Tax or better known as GST is a Value added Tax and is a comprehensive indirect tax which is levied on the manufacture, consumption, and sale of goods and services. The Goods and Services Tax in India would replace all the indirect taxes which are levied today on goods and services by the Central and the State governments. GST is intended to be comprehensive for most of the goods and services. Goods and Services Tax is a single indirect tax for the entire nation, which would make India a unified market. It is proposed to be a single tax on supply of goods and services, from a manufacturer to the end consumer. The credit of all the input taxes which are paid at each and every stage would be allowed in the following stages of value addition that makes GST basically a tax on value addition only at every stage. The end consumer would have to bear only the Goods and Service Tax which is charged by the final dealer within the supply chain, together with all the set-off benefits availed at previous stages.
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