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 : 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...
Andhra Pradesh High Court held that GST officers of a transit State cannot invoke Sections 129 or 130 against goods merely passing through the State. The ruling clarifies that IGST transactions unrelated to the State do not confer detention or confiscation powers.
Gujarat High Court held that GST paid on cotton seed oil cake must be refunded since the product is exempt as cattle feed under Notification No. 02/2017-CT (Rate). The ruling clarifies that exemption depends on end use as cattle feed, not the supply route or purchaser category.
The Karnataka High Court directed release of goods and conveyance after noting that the petitioner had already complied with the appellate authority’s order imposing 200% tax penalty under Section 129(1)(a). The Court required an indemnity bond pending conclusion of revisional proceedings.
Kerala High Court held that interception of a vehicle travelling in the opposite direction of its declared destination constituted a strong prima facie circumstance supporting GST detention proceedings. The writ petition challenging the detention was dismissed.
The Andhra Pradesh High Court held that TTD qualifies as both a Governmental Authority and Governmental Entity under GST notifications. Assessment and appellate orders denying concessional GST benefits were set aside and remanded for fresh consideration.
The Punjab and Haryana High Court set aside retrospective cancellation of GST registration because the taxpayer was not informed through a show cause notice that such retrospective action was proposed. The Court held that authorities must clearly disclose the grounds and basis for proposed cancellation.
The Gujarat High Court held that arrest under Section 69 of the CGST Act was valid as the petitioner had been supplied with the “reasons to believe” and grounds of arrest. The Court ruled that verbatim signed copies were not mandatory.
Patna High Court ruled that recovered GST amounts should be returned to the taxpayer after withdrawal of the assessment order. The dispute related to tax demand issued through Form GST DRC-07.
The Gauhati High Court held that the petitioner could pursue all grounds before the GST Appellate Tribunal under Section 112 of the CGST Act. Since the statutory remedy remained available, the writ petition was not entertained.
The Court held that mere email communication blocking ITC without a formal order and recorded reasons contravened Rule 86A of the CGST Rules. The blocked input tax credit was directed to be released.
