Goods and Services Tax
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GST Search Authorization by Joint Commissioner without recording reasons is invalid

Inadequate Hearing Violates Section 75(4) of CGST Act 2017: Order Unsustainable

Proper Officer Can Open GST Portal for Filing Returns Upon Full Compliance

GST Appellate Authority can extend Period for filing an appeal: Calcutta HC

GST: HC directs to pass fresh speaking order with opportunity of personal hearing

Order invalid if SCN not discloses date, time or venue of personal hearing

Recording of Reasons Mandatory for Retrospective GST Registration Cancellation

GST registration cancellation for alleged non-existing place of Business: HC allows fling of detailed response

Madras HC Quashes GST Assessment Order as Assessed Tax liability exceeded SCN amount

Failure to Grant Personal Hearing Invalidates GST Order: Madras HC

HC duty bound to uphold sanctity of lower court judgments unless there exist compelling reasons to intervene

जीएसटी विभाग द्वारा GSTR-3B दोबारा दाखिल करने के हेतु जारी एडवाइजरी के संबंध में

GST recommends Extension of GSTR-1 due date to 12th April 2024

HC Sets Aside GST Order, Grants Petitioner Document Presentation Opportunity
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.
