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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 Madras High Court held that Section 6(2)(b) bars parallel GST proceedings on the same subject matter already examined by Central authorities and remanded the matter for overlap verification.
The High Court ruled that absence of the assessing officer’s signature renders GST assessment orders legally defective. It held that such defects cannot be cured under Sections 160 or 169 of the CGST Act.
The Andhra Pradesh High Court held that absence of a DIN number rendered the GST assessment order invalid. The matter was remanded for fresh adjudication subject to deposit of 20% of the disputed tax.
The Court dismissed a plea seeking refund of GST penalty paid during detention of goods, observing that the taxpayer had made payment without protest and had not pursued the statutory appellate remedy.
The article explains why diesel in construction businesses is treated as consumable inventory and how GST exclusion increases project costs due to non-availability of input tax credit.
High Court ruled that disciplinary proceedings could not culminate in dismissal without granting the employee an opportunity of personal hearing. The matter was remanded for fresh consideration in accordance with law.
The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in securities transactions are generally not liable for GST registration.
Courts ruled that telecom towers remain movable goods because they can be dismantled and relocated, even when bolted to concrete foundations. The decision preserves GST input tax credit eligibility for telecom infrastructure.
The Bombay High Court held that transportation services in CIF imports form part of a composite supply and cannot be taxed separately under GST. The Court relied on the Supreme Court ruling in Mohit Minerals to quash the demand.
GSTAT held that failure to pass on additional Input Tax Credit benefits to eligible homebuyers violated Section 171 of the CGST Act. The Tribunal ordered refund of profiteered amounts with GST, interest and penalty.
