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Goods and Services Tax : The guide clarifies the difference between PTEC and PTRC registrations under Maharashtra Professional Tax law. It explains who mus...
Goods and Services Tax : The Madras High Court held that once late fee under Section 47 is levied for delayed annual return filing, authorities cannot impo...
Goods and Services Tax : The Madras High Court held that ITC distribution by an Input Service Distributor arises only after conditions under Section 16(2) ...
Goods and Services Tax : The article examines how Section 64 of the CGST Act is increasingly used against genuine recipients in ITC disputes. It argues tha...
Goods and Services Tax : Courts have repeatedly held that bona fide buyers cannot lose ITC merely because suppliers default or registrations are cancelled ...
Goods and Services Tax : CGST authorities arrested a company director after detecting fraudulent Input Tax Credit claims based on bogus invoices worth ₹3...
Goods and Services Tax : A representation has urged reconsideration of GSTAT Procedure Rules requiring all relied-upon documents to be filed with the appea...
Goods and Services Tax : Maharashtra GST Dept cancels GST registrations of non-genuine taxpayers as of Feb 2025; details include GSTNs, trade names, and ca...
Goods and Services Tax : CGST Delhi South arrested a director for allegedly availing ₹6.53 crore in fraudulent ITC based on bogus invoices worth ₹36.28...
Goods and Services Tax : The government clarified that there is no pending proposal to exclude State-run lotteries from the 40% GST rate. The hike was reco...
Goods and Services Tax : The Bombay High Court set aside a settlement order where the department adjusted a refund of one tax period against dues of anothe...
Goods and Services Tax : While interpreting Rule 39(1)(a) to mandate distribution immediately upon receipt of invoice would lead to absurdity and conflict ...
Goods and Services Tax : The Bombay High Court set aside a GST adjudication order because verification reports relied upon by the authorities were not furn...
Goods and Services Tax : The Court set aside a GST assessment order based on an ITC mismatch after the taxpayer claimed the seller failed to upload invoice...
Goods and Services Tax : The Court allowed bail after observing that the accused had been in custody since November 2025 and the trial involving extensive ...
Goods and Services Tax : Authorities warned taxpayers about fake GST officers conducting fraudulent inspections. Businesses must verify officer identity, w...
Goods and Services Tax : The Ministry of Finance amended Notification No. 14/2018 under the Union Territory GST framework to substitute the designated auth...
Goods and Services Tax : Gross GST revenue reached ₹1.83 lakh crore in February 2026, driven by 17.2% growth in import revenues. Net collections also ros...
Goods and Services Tax : Invoking powers under section 27 of the Act, the State Government introduced the 2026 Amendment Rules without prior publication. T...
Goods and Services Tax : GSTN has launched an online facility allowing eligible taxpayers to opt out of Rule 14A registration. Filing of pending returns an...
The guide clarifies the difference between PTEC and PTRC registrations under Maharashtra Professional Tax law. It explains who must obtain each certificate and how liability differs for businesses and employers.
The Madras High Court held that once late fee under Section 47 is levied for delayed annual return filing, authorities cannot impose an additional general penalty under Section 125. The court set aside the penalty and granted relief to taxpayers.
The Madras High Court held that ITC distribution by an Input Service Distributor arises only after conditions under Section 16(2) are satisfied. Authorities cannot insist on same-month distribution merely based on invoice issuance.
The Bombay High Court set aside a settlement order where the department adjusted a refund of one tax period against dues of another under the MVAT Amnesty Scheme.
The article examines how Section 64 of the CGST Act is increasingly used against genuine recipients in ITC disputes. It argues that summary assessment powers meant for emergencies are being misapplied to fast-track tax demands.
Courts have repeatedly held that bona fide buyers cannot lose ITC merely because suppliers default or registrations are cancelled retrospectively.
The Budget 2026 amendment to the intermediary provision raises questions about the validity of ongoing GST disputes. Without a saving clause, taxpayers may argue that pending proceedings lack statutory support.
While interpreting Rule 39(1)(a) to mandate distribution immediately upon receipt of invoice would lead to absurdity and conflict with the statutory scheme, as ITC could not be claimed or distributed before satisfaction of the conditions prescribed under Section 16.
The Bombay High Court set aside a GST adjudication order because verification reports relied upon by the authorities were not furnished to the taxpayer. The court held that denying access to such reports violates principles of natural justice and ordered a fresh hearing.
The Court set aside a GST assessment order based on an ITC mismatch after the taxpayer claimed the seller failed to upload invoice details. Fresh assessment was allowed subject to deposit of 10% of disputed tax.
