Goods and Services Tax
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Principal Additional Director DGGI can pass order for Bank Account Attachment

Online Filing Date Considered for Appeal When Order Uploaded on GST portal

Madras HC Orders Timely Disposal of GST Rectification Requests

Passing of ex-parte order before expiry of time limit for filing reply violative of principles of natural justice: Madras HC

Imposition of penalty u/s. 129 of CGST Act for minor discrepancies unwarranted: Kerala HC

CBIC Reports Seizures and GST Fraud Crackdown – Oct 2024

Issuance of summons u/s. 70 not deemed to be initiation of proceedings u/s. 6(2)(b) of the CGST Act

Denial of ITC on sole ground that GST ITC 02 was filed manually not justified: Bombay HC

Penal liability u/s. 67 reduced for non-carrying requisite declaration in Form 8FA: Kerala HC

Provisional release of goods if assessee demonstrated inclusion of transaction in GSTR-1 Return

Delhi HC Permits Document Submission to prove Principal Business Place Amid GST Cancellation

Madras HC Quashes GST Order for Only One Hearing Instead of Four Under Section 75(5)

Once a tax is demanded, benefit of ITC must be extended to taxpayer: Madras HC

GST Limitation Period Starts from Filing Date Not Extended Due Date: Patna 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.
