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 : Guide to GST on director remuneration, rent, guarantees and company transactions, covering RCM, FCM, Rule 28(2), CBIC circulars an...
Goods and Services Tax : Article explains a defence strategy for GST SCN replies, emphasising disclosure of legal position, disputing demands and burden of...
Goods and Services Tax : This guide explains key GST checks while finalising books of accounts, including ITC eligibility, RCM, Rule 37, inventory, capital...
Goods and Services Tax : The article explains why small residential builders should be classified as promoters or contractors before applying GST, with rat...
Goods and Services Tax : GST ने कर संग्रह और करदाता आधार बढ़ाया, लेकिन आम करद...
Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...
Goods and Services Tax : Haryana recorded the highest State GST revenue growth of 32% during the first quarter of FY 2026-27, outperforming all other state...
Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...
Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...
Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...
Goods and Services Tax : Telangana AAR held MeeSeva user charges collected over statutory fees are not exempt under Notification 12/2017 and are liable to ...
Goods and Services Tax : Delhi HC directed processing of GST refund with interest, holding that appellate orders must be implemented unless stayed by a com...
Goods and Services Tax : Delhi HC held that GST refund cannot be withheld merely due to a proposed appeal, directed release of refund with interest, and tr...
Goods and Services Tax : Delhi HC held that a mere decision to file an appeal does not permit withholding GST refund under Section 54(11) and directed imme...
Goods and Services Tax : SC issued notice and stayed the Rajasthan HC judgment upholding GST liability on a DBFOT/BOT toll concessionaire. Final merits rem...
Goods and Services Tax : Rajasthan revises RGST Section 61 return scrutiny guidelines, risk parameters, faceless scrutiny process, ASMT forms and action un...
Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
Goods and Services Tax : GSTN has shifted the FY 2025-26 AATO amendment window to 1–31 July 2026 due to system upgrades. Tax officer review will take pla...
Goods and Services Tax : June 2026 gross GST collections reached Rs. 1.94 lakh crore, driven by higher domestic and import revenues, while net collections ...
Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...
The Calcutta High Court declined interim relief against a Section 74 GST notice involving classification of extrusion fried snacks and pellet fried snacks. The Court held that the challenge to the CBIC circular and classification issues required extensive hearing.
The Kerala High Court held that Input Tax Credit could not be denied where the taxpayer filed the return before the cut-off date prescribed under Section 16(5) of the CGST Act. The matter was remanded for reconsideration of ITC eligibility.
The Uttarakhand High Court allowed a fresh revocation application after noting that GST registration was cancelled for non-filing of returns, but revocation was rejected on a different ground. The Court directed reconsideration upon filing pending returns and payment of dues.
The Court ruled that prosecuting an Advocate for professional legal work amounts to misuse of criminal law and threatens the justice delivery system. It observed that disagreement with legal interpretation cannot automatically become criminal conspiracy.
The Punjab and Haryana High Court held that preferential location charges for flats form part of construction services and cannot be taxed separately. The Court quashed earlier advance ruling orders after relying on the GST Council recommendation and government clarification.
Telangana High Court declined to examine the GST rate dispute in writ jurisdiction, holding that the matter required factual scrutiny of agreements and notifications. The petitioner was directed to pursue the statutory appellate remedy under Section 107.
The article explains that Section 67(4) permits sealing only for facilitating GST searches where access is denied, not for indefinite business closure. Courts have stressed proportionality and timely de-sealing to protect business operations.
The Kerala High Court dismissed a writ petition seeking release of seized arecanut consignments and a vehicle after finding that Section 130 proceedings were already in progress. The Court held that the petitioner must raise objections before the statutory authority instead of invoking writ jurisdiction.
The Karnataka High Court quashed an appellate order dismissing a GST appeal on limitation grounds after finding that proper reasons for refusing condonation were not recorded. The matter was remitted for decision on merits.
The Bombay High Court held that consolidated GST show cause notices covering several financial years are not permitted under the CGST Act. The Court ruled that each financial year constitutes a separate tax period requiring independent assessment.
