Understand the Goods and Services Tax (GST) and its impact on businesses. Learn about GST rates, compliance requirements, and its role in simplifying taxation. Stay updated with the latest GST news and updates.
Goods and Services Tax : The article explains why retrospective GST cancellation alone should not result in ITC denial where buyers have complied with Sect...
Goods and Services Tax : GSTAT offers broader powers than the First Appellate Authority but faces challenges relating to pre-deposit, timelines, and digita...
Goods and Services Tax : The Madras High Court held that notifications under Sections 9 and 11 of the CGST Act cannot go beyond GST Council recommendations...
Goods and Services Tax : Explains when to issue a Tax Invoice or Bill of Supply under GST and how the correct document helps avoid ITC disputes, notices, a...
Goods and Services Tax : The article explains that GSTAT can condone delay only within the statutory extension under the CGST Act, unlike CESTAT....
Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...
Goods and Services Tax : Haryana recorded the highest State GST revenue growth of 32% during the first quarter of FY 2026-27, outperforming all other state...
Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...
Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...
Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...
Income Tax : ITAT held that GST refund is not taxable where the tax component was never claimed as expenditure and was recorded as a receivable...
Goods and Services Tax : The Madras High Court held that a single GST show cause notice covering multiple financial years is without jurisdiction and imper...
Goods and Services Tax : The Madras High Court held that clubbing five assessment years in a single GST show cause notice is contrary to Section 73 of the ...
Goods and Services Tax : Bombay High Court held that a GST order based on a notice issued to a dissolved company is void, while allowing fresh proceedings ...
Goods and Services Tax : Chhattisgarh HC granted bail after finding no unimpeachable document proving the applicant owned the firm. Issues of involvement w...
Goods and Services Tax : GSTN has shifted the FY 2025-26 AATO amendment window to 1–31 July 2026 due to system upgrades. Tax officer review will take pla...
Goods and Services Tax : June 2026 gross GST collections reached Rs. 1.94 lakh crore, driven by higher domestic and import revenues, while net collections ...
Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...
Goods and Services Tax : CBIC clarified that proceedings validly initiated before a taxpayer's jurisdiction changes remain legally valid. The new jurisdict...
CA, CS, CMA : KSCAA has urged the Government to extend the GSTAT appeal filing deadline by three months, citing technical glitches, procedural a...
The Court held that cash cannot be seized under GST provisions as it is excluded from the definition of “goods” and was not shown to be relevant to any proceedings. It directed immediate return of the seized amount, emphasizing limits on seizure powers.
The Court clarified that uploading orders under the “Additional Notices and Orders” tab does not amount to proper service, emphasizing strict adherence to statutory communication requirements.
The issue examines challenges faced under GST 1.0. The reform introduces GST 2.0 to simplify compliance, reduce complexity, and improve ease of doing business.
The Court found that the petitioner was not given adequate time or opportunity to respond. It ruled that rejection without following procedural safeguards is invalid. The decision reinforces adherence to due process.
The Court granted bail noting that allegations were primarily based on documentary evidence and investigation was largely complete. It held that further custodial interrogation was not necessary.
The Court set aside the GST order as it was issued before the date fixed for hearing, denying the petitioner an opportunity to respond. The ruling highlights the importance of adhering to procedural timelines.
The Supreme Court declined to interfere with the High Court’s refusal to entertain a writ petition due to availability of statutory appeal. It permitted the petitioner to file an appeal without being barred by delay.
The Court declined to interfere with the GST demand order as the petitioner had not availed the appellate remedy. It emphasized that disputes relating to adjudication must be addressed through statutory channels. The ruling reinforces the primacy of appellate remedies in tax matters.
The issue was whether a show cause notice cancelling GST registration can be challenged via writ. The SC held it is not maintainable and allowed adjudication to proceed.
The case examined whether one officer can perform dual roles in GST proceedings. The court held that such overlap violates natural justice and set aside the appellate order.
