Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : Courts have repeatedly held that bona fide purchasers cannot lose Input Tax Credit merely because suppliers failed to deposit GST ...
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 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 Allahabad High Court granted bail in a GST fake ITC case after noting that investigation was complete, the complaint had been ...
Goods and Services Tax : Karnataka High Court observed that the department wrongly construed the term “may” as mandatory while rejecting the waiver app...
Goods and Services Tax : The Supreme Court refused to interfere with the Kerala High Court judgment holding that challenges to GST adjudication proceedings...
Goods and Services Tax : The Madras High Court remitted the GST matter for fresh adjudication after the taxpayer agreed to deposit 50% of the disputed tax ...
Goods and Services Tax : Allahabad High Court held that proceedings under Section 130 of the GST Act cannot be initiated without prior determination of tax...
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 case involved GST proceedings initiated after alleged excess stock was found during a factory survey. The Court held that Section 130 proceedings were wrongly initiated and invalidated the confiscation-related orders passed by the authorities.
This case explains how foreign digital services like hosting fall under OIDAR and become taxable imports under GST. It highlights compliance through Reverse Charge Mechanism and ITC eligibility for registered businesses.
This case explains how GST law overrides mutuality by treating associations and members as distinct taxable persons. It clarifies that internal transactions like membership fees now qualify as taxable supply.
The court held that initiating proceedings under the penalty provision for alleged excess stock discovered during a survey was improper. It ruled that such cases must be dealt with under assessment provisions, leading to quashing of the order.
The Court examined whether Section 130 could be used when discrepancies were found during a GST survey. It held that the correct legal route is Sections 73/74 and reinforced settled precedents.
The Court examined whether confiscation proceedings under Section 130 were valid for alleged excess stock found during a survey. It held that the law mandates action under Sections 73/74, rendering the orders unsustainable.
The Court examined whether Section 130 proceedings were valid when excess stock was found during a survey. It held that such cases must be dealt with under Sections 73/74, rendering the penalty order unsustainable.
The court held that tax determination must follow Sections 73 or 74 and cannot be replaced by Section 130 proceedings. It found the action legally unsustainable. The ruling reinforces procedural compliance under GST law.
The issue involved alleged failure to pass on input tax credit benefits. The Court set aside the order and remanded the matter for fresh factual determination by the tribunal.
The issue concerned whether the tribunal acted beyond the High Court’s earlier remand directions. The Court granted interim protection and restrained coercive action pending further hearing.
