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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 case involved GST cancellation for non-filing of returns during financial hardship post-Covid. The court allowed manual revocation filing, emphasizing relief where delay was unintentional.
The issue was whether an adjudication order ignoring GST already paid under reverse charge could be challenged. The court allowed rectification under Section 161, emphasizing correction of apparent errors.
The issue was whether recovery proceedings should continue during a pending GST dispute. The court granted relief by requiring a 10% deposit and staying coercive action until the Tribunal decides.
The central issue was whether incomplete notices satisfy legal requirements. The Court ruled that mere reproduction of statutory language without factual foundation is insufficient. The decision reinforces strict adherence to natural justice principles.
The issue was whether the 2019 amendment to Section 54 could limit earlier refund claims. The Court ruled that the amendment is prospective and cannot affect pre-amendment entitlements. Claims were held valid within extended timelines.
The Court held that combining multiple financial years in a single show cause notice violates the CGST Act scheme. It quashed the notice and allowed fresh issuance as per law.
The case addressed whether a second GST refund application is maintainable when a prior claim covered the same period. The Court held that no statutory bar exists under Section 54(1), and rejection on technical grounds was invalid.
The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and improved tax buoyancy.
April 2026 GST rulings addressed SCNs, limitation, refunds, registration cancellation, recovery, and natural justice in tax proceedings.
Standard accounting systems miscalculate the 180-day deadline, leading to ITC reversals and interest. Accurate invoice-based tracking is essential for compliance.
