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 discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving fraud ...
Goods and Services Tax : The article explains common objections raised during GST departmental audits under Section 65, including ITC mismatches, GSTR reco...
Goods and Services Tax : The article explains how rigid GST compliance and fear of penalties are pushing small businesses back into cash transactions. It s...
Goods and Services Tax : The new Invoice Management System (IMS) will introduce real-time invoice matching and automated ITC verification under GST. Busine...
Goods and Services Tax : This article explains updated GST rates, ITC rules, SAC classifications, and compliance requirements applicable to hotels and hosp...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : Gauhati High Court held that cancellation of GST registration without assigning reasons in FORM GST REG-19 was illegal and violate...
Excise Duty : CESTAT Delhi remanded the matter after finding that the Commissioner (Appeals) failed to consider the appellant’s affidavit and ...
Goods and Services Tax : Bombay High Court held that GST proceedings initiated against a company that had ceased to exist after amalgamation were void ab i...
Corporate Law : High Court directed authorities to examine claims relating to additional road work, carriage charges, GST differential, and deduct...
Goods and Services Tax : Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as voluntary d...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...
Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...
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...
Goods and Services Tax : The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and ...
Explains how GST law distinguishes detention under Section 129 from confiscation under Section 130, highlighting when authorities can legally invoke each provision.
The Supreme Court stayed GST proceedings after finding the show cause notice under Section 74 contained only figures without explaining fraud or suppression. The ruling stresses that detailed allegations are mandatory to invoke extended limitation.
Delhi High Court held that recalling bail order in GST evasion on account of clandestine manufacture and sale of banned gutka denied since there is no perversity in the order. Further, there is nothing to show that he is a flight Risk or there is any likelihood of his influencing the witnesses or tampering the evidence.
The High Court disposed of the writ petition after the constitution of the GST Appellate Tribunal, permitting the taxpayer to file a statutory appeal. The ruling clarifies that writ jurisdiction need not continue once the appellate forum is operational.
The court held that passing a GST order on the same day as filing an additional reply does not automatically indicate irregularity. A detailed order showing consideration of replies does not warrant writ interference.
The court held that blocking of an electronic credit ledger under Rule 86A cannot continue beyond one year. Authorities were directed to immediately withdraw the restriction once the statutory period expired.
The court held that dismissal of an appeal solely for delay was unsustainable where notices were uploaded under an obscure portal tab and service was not proved, restoring the matter for fresh adjudication.
The court held that passing an ex parte GST assessment solely on portal-uploaded notices without granting personal hearing was improper and remanded the matter subject to partial tax payment.
The Court set aside the refund rejection holding that software services exported to a foreign parent cannot be treated as intermediary services. The ruling directs release of the denied GST refund with interest.
The Court set aside a GST demand after finding that tax liability was discharged under CGST and SGST instead of IGST. Authorities were directed to reassess liability and grant refund if excess tax was paid.
