Goods and Services Tax
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GST Appeal Can’t Be Rejected on Technical Grounds Not Provided by Statute: Gujarat HC
Gujarat HC Quashes VAT Tribunal’s Pre-Deposit Order
GST Appellate authority cannot entertain appeals filed beyond allowed periods
Service of GST SCN Not Proper via Uploads Without Direct Communication
Failure to Respond Due to Genuine Reason; Court Sets Aside Order for Violation of Natural Justice
Penalty for GSTR-3B & GSTR-2A Mismatch Set Aside for Lack of Hearing Opportunity
GST Registration Cancellation Based on Prima Facie Investigation Untenable: HP HC
Madras HC directs Fresh Order due to Assessee’s Unawareness of GST Notice Upload on Portal
Extension of WBGST Audit Deadline in West Bengal
Consultant’s Failure to Inform of GST SCN: Calcutta HC Sets Aside Order & directs Reconsideration
GST Demand Based Solely on Income Tax Findings Unsustainable: Allahabad HC
Non-Filing of Certified Copies Shouldn’t Lead to Appeal Dismissal Without Merit Review: Allahabad HC
GST registration cannot be cancelled where SCN cites reasons as “Others”: Calcutta HC
No Interest or Penalties for Wrongly Availed but Unutilized ITC: Calcutta 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.
