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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 issue involved classification of a fan drive assembly used in vehicle cooling systems. The AAR held that the product operates on viscous fluid principles and qualifies as a fluid coupling under HSN 8483.
The issue was whether taxpayers could choose between concessional and standard GST rates. The AAR held that once classified as outdoor catering, the 5% rate without ITC is mandatory.
The appellate authority found that facts presented on appeal differed from the original application. The case was remanded for fresh adjudication due to inconsistency in submissions.
The court held that Sections 73 and 74 allow show cause notices for any period, not limited to a financial year. Consolidated notices are valid, subject to limitation checks for each period.
The issue was cancellation of GST registration due to non-filing of returns and rejection of appeal as time-barred. The Court allowed manual filing of revocation application, emphasizing opportunity for compliance despite delay.
The court held that a show cause notice lacking clear reasons and supporting documents violates natural justice. It quashed the retrospective cancellation, allowing fresh proceedings as per law.
The Court examined whether ITC can be denied when the supplier fails to deposit tax. It upheld the provision, ruling that ITC depends on actual tax payment to the Government. The key takeaway is that purchaser compliance alone is insufficient without supplier tax remittance.
The authority examined whether automatic service charges violate consumer rights. It ruled that default billing of such charges is coercive and constitutes an unfair trade practice. The case reinforces that service charges must remain voluntary.
The Tribunal remanded the case after finding that ITC reversals on unsold inventory were not adequately examined. It directed fresh investigation to verify the impact on profiteering calculations and ensure proper assessment.
The issue was delay in filing appeal due to alleged non-service of notice. The court allowed appeal filing with delay condonation and granted interim protection from recovery.
