Goods and Services Tax
Log in to FollowLatest GST news, articles, notifications, circulars and case laws covering CGST, IGST, SGST, GST rates, ITC, returns, refunds, registration and compliance.

Provisional GST Attachment & Assessment Invalid Without AO’s Signature & DIN

Provisional Bank Account Attachment Invalid if GST Liability not Determined: Bombay HC

Allahabad HC: Ex-Parte GST Order Invalid Without SCN, Hearing

Madras HC Orders Reconsideration of GST Mismatch as Credit Ledger Payment Overlooked

ITC Unavailable for Exempt Closing Stock Under GST Transition: Allahabad HC

Gujarat HC Permits Withdrawal of GST Writ to Facilitate Tribunal Appeal Upon Establishment

Non-Receipt of Notice: Delhi HC Grants Opportunity to Appeal for Excess ITC Demand

Delhi HC Modifies Retrospective GST Cancellation to Assessee’s Requested Date

GST Orders Invalid Without Signature & DIN: Andhra Pradesh HC

Writ Jurisdiction Inappropriate in Fraudulent ITC Cases Due to burden on exchequer

VAT Assessment Without Notice: Calcutta HC Orders Denovo Proceedings

HC Directs Appeal for GST Penalty Dispute; Dismisses Writ Citing Adequate Hearing Opportunity

Calcutta HC Grants Interim Relief in GST Appeal Pending Tribunal Constitution

GST Notices to Deceased Invalid for Legal Heirs: AP 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.
