Goods and Services Tax
Log in to FollowLatest GST news, articles, notifications, circulars and case laws covering CGST, IGST, SGST, GST rates, ITC, returns, refunds, registration and compliance.
GST registration cannot be cancelled retrospectively for non-filing of return for some period
HC set-aside GST Registration cancellation SCN/Order for lacking reason for retrospective cancellation
HC Quashes GST order for Failure to Seek Further Details from Petitioner
Alleged Misuse: Madras HC orders disposal of GST registration revocation application
Ex-parte Order Invalid if SCN Issued Post GSTN Cancellation: Delhi HC
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
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.
