Goods and Services Tax
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Section 74 CGST: No SCN for Multiple Years If No Wilful Suppression Found

No GST Demand can be raised for excess stock during search under Section 130

Order passed one day late beyond its limitation period is void by limitation under GST Law

Bank Account Freezing Illegal After Section 107 GST Appeal: Delhi HC

GST Advance Ruling Can’t Decide Classification of Imports: AAR Tamil Nadu

E-Way Bill Portals Get Enhanced Interoperability

IMS in GST: Real-Time Invoice Matching to Curb Fake ITC Claims

GST Notification 56/2023 Quashed – Madras HC Upholds Extended Limitation Rights

Hasty SCN Invalid Without Fair Response Time violates natural justice

GST Penalty Order quashed where order passed on same day as of SCN

Writ challenging reverse of ITC under GST not entertained due to availability of alternative remedy

GST Order Against Deceased Person Is Void: Bombay HC

Consolidated SCNs for multiple years permissible to expose fraudulent ITC

Summary of SCN in GST DRC-01 doesn’t substitute proper SCN: Gauhati HC
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.
