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Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...
Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...
Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...
Goods and Services Tax : The article explains that audits and investigations serve distinct legal purposes under GST and require different taxpayer respons...
Goods and Services Tax : The article explains how taxpayers should compute ITC reversal when both Rule 37 and Rule 38 apply. It emphasizes that duplicate r...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
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 : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
The Supreme Court dismissed the SLP against the Allahabad High Court ruling holding that mere excess stock found during survey cannot justify confiscation proceedings under Section 130 of the GST Act.
The High Court reiterated that separate assessment orders are required for separate financial years under Sections 73 and 74 of the GST Act. The combined order for 2018-19 and 2019-20 was quashed.
The Rajasthan High Court condoned a 216-day delay in filing a GST appeal after finding that prolonged illness and financial difficulties prevented timely filing. The Court directed the appellate authority to decide the appeal on merits.
The Karnataka High Court directed fresh adjudication after the petitioner submitted e-way bill details, vehicle numbers, and ledger accounts to explain alleged mismatches in Input Tax Credit claims.
The Madras High Court held that general penalty under Section 125 of the GST enactments cannot be imposed where a specific late fee provision exists under Section 47. The Court quashed the penalty portion of the GST order relating to delayed annual return filing.
The Andhra Pradesh High Court held that a GST assessment order without a DIN number is invalid and non-est. The matter was remanded for fresh adjudication by the Assessing Officer.
The Karnataka High Court held that retrospective insertion of Section 16(5) extends the timeline for claiming ITC for financial year 2018-19. The Court quashed the adjudication order denying ITC based on limitation under Section 16(4).
The Allahabad High Court held the GST arrest illegal after finding that written grounds of arrest were not properly annexed to the arrest memo or furnished in compliance with Supreme Court guidelines.
The Court ruled that assessment proceedings cannot continue in the name of a deceased proprietor. Fresh notices, if any, must be issued to the legal heirs in accordance with law.
The Orissa High Court directed GST authorities to withdraw bank attachment notices after the taxpayer undertook to pay admitted GST dues in installments. The Court ordered phased payment of the outstanding amount subject to strict timelines.
