Goods and Services Tax
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Penalty under Section 129(1)(a) When Valid E-Way Bill & Invoice Accompany Goods

GST Penalty Appeal allowed Despite Delay with Partial Pre-Deposit: Madras HC

Ex-Parte GST Order Set Aside Due to Lack of Opportunity for Reply and Hearing

ITC was allowed on Insurance for Stock and Premises as sec.17(5) was limited to Motor Vehicles

E-Way Bill Lapse Not Justifies Higher Section 129(1)(b) Penalty: Allahabad HC

Rejection of tender bid justified since mandatory tender condition of filing of GSTR-3B not satisfied

GST Order Quashed After Notices Went Unnoticed on Portal’s Additional Tab

GST Seizure Quashed as Transporter Not Owner of Goods: Allahabad HC

Cases involving large scale availment of ITC or evasion of GST are relegated to appellate remedy

Delhi HC Orders Controlled Forensic Review of Advocate’s CPU Post GST Raid

Delhi HC Questions Customs Dept’s Power to Issue IGST SCN in Export Classification Dispute

Delay in GST Appeal Condoned Due to Advocate Illness & Short Hearing Notice

Allahabad HC Rejects GST Section 74 Action Due to Absence of Fraud or Suppression

Belated GST Appeal Accepted by Court with Payment of Costs
Goods and Services Tax (GST) is India’s principal indirect tax on the supply of goods and services. This TaxGuru category provides extensive coverage of the CGST Act, IGST Act, State GST laws, rules, notifications, circulars, instructions and judicial decisions. Readers can explore articles and updates on input tax credit, GST registration, returns, tax invoices, e-invoicing, e-way bills, refunds, classification, valuation, place and time of supply, tax demands, interest, penalties, appeals and GST rates. The category also covers GST Council recommendations and important developments from tax authorities, High Courts, the Supreme Court and appellate forums. Businesses, taxpayers, Chartered Accountants, advocates and GST professionals can use this section as a comprehensive resource for GST law, compliance and litigation developments.
