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 that High Courts require proper notice, recorded reasons, and application of mind before GST registration can...
Goods and Services Tax : The article explains that the Statement of Facts forms the foundation of every GST appeal. It emphasizes that accurate, evidence-b...
Goods and Services Tax : The article explains how mandatory IMS and the Zero-Mismatch Policy require taxpayers to verify invoices before claiming ITC, maki...
Goods and Services Tax : The article explains that GST refunds depend on correct statutory classification, documentation, and timelines. It highlights that...
Goods and Services Tax : The article explains how IMS makes accepted invoice records the basis for ITC eligibility, strengthening compliance, fraud detecti...
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...
Goods and Services Tax : Madras High Court remanded GST assessments after finding they were passed without verification of the SEZ Certificate and Letter o...
Goods and Services Tax : Madras High Court set aside certain GST orders after holding that DRC-01 notice should have preceded adjudication following the ea...
Goods and Services Tax : Calcutta High Court restored a delayed GST appeal, holding that sufficient cause and mandatory pre-deposit could not be ignored on...
Goods and Services Tax : Madras High Court allowed a delayed GST appeal, observing that portal upload alone should not deprive a small businessman of an ef...
Goods and Services Tax : Orissa HC held that refund cannot be refused merely because the State might appeal, where no appeal or proceeding was pending on t...
Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
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...
Nitin Goyal Vs State of Haryana (Punjab and Haryana High Court) The allegations against the petitioner are of cheating the State by claiming input credit through fake invoices by using fake addresses of the firms created through different proprietors and defrauded the State to the extent of more than Rs. One crore. A perusal of […]
Bharat Gordhandas Patel Vs State of Gujarat (Gujarat High Court) HC allows bail for GST related offence on deposit of Rs. 10 Lakh in Six Instalments and held that even on allegations of grave economic offence, it is not a rule that bail should be denied in every case and whether bail is granted or […]
CGST authorities and SGST authorities would consider Petitioner’s case sympathetically when it comes to interest and penalty. Unless they have some other reason, Petitioner should not be saddled with interest and penalty.
HC remanded back the matter to the assessing authority for reconsidering the refund claimed by the assessee noting that refund of accumulated Input Tax Credit (ITC) on account of inverted duty structure (IDS) is allowed where the goods have been supplied under concessional rate notification.
SAT Industries Limited Vs Union of India (Bombay High Court) Suspension of GST registration without opportunity of being heard- HC issues notice to Centre/State Govts Petitioner submitted that the original Sub-Rule (2) of Rule 21A of the Central Goods and Service Tax Rules, 2017 provided that a party shall be given a reasonable opportunity of […]
Petitioner never claimed higher draw back. Mistakenly suffix ‘A’ was included instead of ‘B’ but draw back claimed was same as custom component
Prima-facie no intent to evade duty can be ascertained, penalty cannot be levied only on allegation that Part-B of e-way bill not filled
This Court is of the opinion that the Opposite Parties are required to facilitate the Petitioner to file GST return(s) by opening the Portal.
Issue a writ in the nature of mandamus or issue any appropriate writ declaring that the interest under Section 50(1) is to be levied on the payment of tax by electronic cash ledger and not electronic credit ledger
Unique Infra Space Pvt. Ltd. Vs Union of India (Gujarat High Court) All the captioned petitions constitute a group and what the petitioners have prayed is to direct the respondent authorities to permit the petitioners to file ‘Form GST Tran-I’ to enable the petitioners to claim the carried forward eligible duties of CENVAT/Input Tax Credit […]
