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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 issue involved denial of representation through counsel during GST proceedings. The Court held that personal appearance cannot be insisted upon when law permits authorised representation.
The court examined whether road tax and penalties could be demanded for issuing an NOC. It held that such charges are not applicable when only an NOC is sought. The key takeaway is that NOC issuance cannot be linked to tax liabilities meant for registration.
The court examined whether confiscation under GST law can be ordered without hearing the affected party. It held that absence of personal hearing violates statutory requirements, making the order invalid.
The court denied bail after finding that the applicant’s involvement in the alleged GST fraud could not be ruled out based on investigation records. The ruling highlights that prima facie evidence and seriousness of allegations outweigh claims of false implication at the bail stage.
Authorities denied GST reimbursement on scrap treating it as non-specified goods. The court found this interpretation inconsistent with the scheme’s definition and exclusion list. The key takeaway is that benefits cannot be denied on grounds not supported by the notification.
The new BER-SER structure separates GST from commissions, reducing base payouts. Non-registered distributors face direct income loss as GST is no longer embedded.
CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement against corruption and accountability in tax administration.
Reimbursements are taxable if they form part of consideration under GST valuation rules, regardless of their label. Only limited cases meeting strict pure-agent conditions qualify for exclusion.
Failure to serve notices at the updated registered address invalidates GST proceedings. The Court emphasized strict adherence to proper service requirements and natural justice.
High Court allowed restoration of GST registration even after dismissal of appeal on limitation grounds. Relief was granted subject to filing returns and payment of dues.
