Follow Us:

CGST

Latest Articles


Bona Fide Purchaser Cannot Escape ITC Reversal as GST Law Requires Actual Tax Deposit

Goods and Services Tax : The Gujarat High Court ruled that Input Tax Credit cannot be claimed unless the supplier has actually paid tax to the Government u...

May 7, 2026 16545 Views 1 comment Print

Analysis of GSTN Tax Liability Break-up: Interest & Late Fee in Table 5.1

Goods and Services Tax : GSTN has implemented automated interest computation through the Tax Liability Break-up mechanism in GSTR-3B to identify delayed ta...

May 7, 2026 480 Views 0 comment Print

Single GST Show Cause Notice Across Multiple Years Valid: Delhi High Court

Goods and Services Tax : The Delhi High Court ruled that GST authorities can issue a single SCN covering multiple financial years under Sections 73 and 74 ...

May 7, 2026 663 Views 0 comment Print

Failure to File GST Returns Can Be Treated as Wilful Suppression: Sriba Nirman Case

Goods and Services Tax : The High Court observed that filing GST returns is the statutory mechanism for disclosing tax liability. Failure to file returns w...

May 6, 2026 1047 Views 0 comment Print

When the Taxman’s Address Becomes a Casino Sign

Goods and Services Tax : The operators avoided traditional hacking and instead used structural loopholes in website optimisation. The incident shows how te...

April 21, 2026 834 Views 0 comment Print


Latest News


Delhi CGST Busts ₹8 Cr Fake ITC; Company Director Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...

April 18, 2026 837 Views 0 comment Print

CBI Arrests CGST Superintendent in Mumbai while accepting Rs. Five Lakh Bribe

Goods and Services Tax : A tax audit official was arrested while accepting ₹5 lakh as part of an alleged bribe to reduce a proposed tax demand. The case ...

December 24, 2025 1113 Views 0 comment Print

Delhi CGST Arrests One for ₹16.30 Crore GST Evasion

Goods and Services Tax : The Delhi South CGST Commissionerate has arrested a key person linked to three firms for allegedly evading ₹16.30 crore in GST t...

August 17, 2025 1023 Views 0 comment Print

CBI Arrests EPFO & CGST Officials for Bribery

Finance : CBI apprehends CGST Superintendent in Indore for Rs. 15K bribe and EPFO officials in Baddi for Rs. 10 lakh bribe. Investigations a...

November 30, 2024 1422 Views 0 comment Print

Court Sentences Former CGST Officer and Wife to Prison

Goods and Services Tax : Mumbai court sentences former CGST Superintendent and his wife to 2-4 years in prison for possessing disproportionate assets. Tota...

October 28, 2024 3327 Views 1 comment Print


Latest Judiciary


Madras HC Set Aside ITC Denial as GST Amendment Allowed Credit Till 30-11-2021

Goods and Services Tax : The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment insert...

March 5, 2026 630 Views 0 comment Print

GST Demand Set Aside although Tax Paid Under CGST/SGST Instead of IGST: Allahabad HC

Goods and Services Tax : The Court set aside a GST demand after finding that tax liability was discharged under CGST and SGST instead of IGST. Authorities ...

January 19, 2026 1542 Views 0 comment Print

No writ petition to be entertained for finding fact if appellate remedy was available

Goods and Services Tax : The question whether the contractual work was an exempt construction activity or taxable manpower supply required fact-finding, wh...

September 29, 2025 384 Views 0 comment Print

No Writ Jurisdiction in GST Penalty Deduction from Navy Payments: Kerala HC

Goods and Services Tax : Kerala High Court held that reliefs sought in writ cannot be entertained as debit of penalty from amount receivable could only be ...

September 29, 2025 348 Views 0 comment Print

Order passed without granting opportunity as required u/s. 75(4) of GST Act is liable to be quashed

Goods and Services Tax : Gujarat High Court held that order passed without granting opportunity as provided in section 75(4) of the Gujarat Goods and Servi...

September 29, 2025 747 Views 0 comment Print


Latest Notifications


GSTAT Principal Bench Empowered to Hear Section 101B Appeals: CBIC

Goods and Services Tax : The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. Th...

May 7, 2026 591 Views 0 comment Print

CBIC Revises GST Rate Notification Under Finance Act 2026

Goods and Services Tax : CBIC has amended Notification No. 9/2025-Central Tax (Rate) to revise tariff entries in GST schedules in line with Finance Act, 20...

April 30, 2026 2343 Views 0 comment Print

Update on Advisory on Interest Collection and Related Enhancements in GSTR-3B

Goods and Services Tax : GST Portal revises interest computation in GSTR-3B, factoring minimum cash ledger balance and auto-populating non-editable interes...

February 19, 2026 2322 Views 0 comment Print

Raigad CGST Issues Grievance Redressal SOP

Goods and Services Tax : Raigad CGST Commissionerate issued SOPs for taxpayer grievance redressal, introducing open house meetings, local seminars, and esc...

October 28, 2025 873 Views 0 comment Print

CGST Rate: Nominated Agency Definition Amended (Nov 1, 2025)

Goods and Services Tax : GST notification updates the definition of Nominated Agency in Notification No. 26/2018-CT (Rate). The new definition refers to L...

October 24, 2025 1860 Views 0 comment Print


Assessee Must Reduce Ticket Price with Tax Rate Cut: HC Upholds NAA Order

September 12, 2024 741 Views 0 comment Print

Telangana HC upheld Sudarshan Theatre’s violation of CGST Section 171 for delayed ticket price reduction after GST rate cut, dismissing their writ petition.

ITC Entitlement on Repair Expenses in Reimbursement Claim Settlements

September 12, 2024 2466 Views 0 comment Print

Explore ITC availability for insurance companies on vehicle repairs in reimbursement mode. Learn about limits, invoicing requirements, and compliance under the CGST Act.

Unsigned SCN & Assessment Order Without Digital or Physical Signature are Invalid: HC

September 10, 2024 3081 Views 1 comment Print

Telangana High Court rules that unsigned GST orders are void. Explore the case of High Noon Consulting vs. Deputy Commissioner of State Tax.

Online Filing Date Recognized as GST Appeal Filing Date Despite Late Hard Copy Submission

September 10, 2024 765 Views 0 comment Print

Madras HC sets aside GST appellate order rejecting refund appeal by Kasturi & Sons Pvt. Ltd. due to procedural delay in hard copy submission.

Reconsider ITC Claim on RCM as Circular Supports Assessee’s Case Against Belated Filing: Karnataka HC

September 10, 2024 1017 Views 0 comment Print

Karnataka High Court directs reconsideration of Bosch Automotive input tax credit claim under GST. Case involves delayed ITC claims clarified by a CBIC circular.

Can State GST Authority Transfer Search Proceedings to DGGI?

September 9, 2024 2007 Views 0 comment Print

A comprehensive review of the Punjab & Haryana High Court’s decision on cross-empowerment and transfer of GST proceedings between State GST authority and DGGI.

Profiteering allegation against Baxium Health Science: CCI directs further investigation 

September 8, 2024 354 Views 0 comment Print

The CCI investigated Baxium Health Science for failing to pass on GST reductions. Detailed findings highlight discrepancies in product pricing post-GST cut.

Hostel accommodations are exempt from GST purview: AAR Maharashtra

September 7, 2024 2796 Views 0 comment Print

Maharashtra AAR exempts hostel accommodations from GST under Notification 12/2017 for stays over 90 days, with some conditions. Learn more about the ruling.

Retrospective GST Registration Cancellation Order: Delhi HC modifies to SCN date

September 5, 2024 444 Views 0 comment Print

Delhi High Court restricts retrospective GST cancellation, modifying it to prospective effect. Order lacked justification for retroactive application.

GST Taxability of Salvage/Wreck Value in Motor Vehicle Damage Claims

September 3, 2024 4284 Views 0 comment Print

Understand the GST taxability of salvage in motor vehicle damage claims. Explore how insurance companies handle GST when dealing with total loss and partial loss scenarios.

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031