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 ...
The court set aside GST registration cancellation after finding that the authorities passed templated orders without reasons. The ruling stresses that replies and documents must be properly considered before cancelling registration.
The High Court set aside a cancellation order that failed to address the taxpayer’s reply or record reasons. The ruling underscores that unreasoned orders cannot survive judicial scrutiny.
The High Court set aside GST orders where IGST demand was raised despite tax being paid as CGST and SGST. The ruling directs fresh consideration and refund of excess tax, if any, under Section 77.
The High Court ruled that data management services provided to a foreign affiliate constitute export of services, with the place of supply outside India. GST demands raised by treating such services as intra-State supplies were set aside.
The court held that documentary records, financial transactions, and surrounding circumstances disclosed a prima facie conspiracy, making discharge impermissible at the pre-trial stage.
The High Court sent the matter back for fresh adjudication after a GST demand was confirmed due to non-filing of a reply. Relief was granted subject to partial pre-deposit and filing of objections.
The Delhi High Court declined to rule on the validity of GST limitation-extension notifications as the issue is pending before the Supreme Court. The taxpayer was directed to pursue the statutory appellate remedy, with protection against limitation.
The Court dealt with a challenge to a confiscation show cause notice where jurisdictional confusion delayed proceedings. It directed a time-bound reply, personal hearing, and adjudication while leaving merits open.
The High Court stayed GST recovery proceedings after finding that the audit report triggering the demand was issued by an officer lacking statutory authority, indicating a prima facie jurisdictional defect.
The High Court ruled that GST demands including periods before resolution plan approval are legally unsustainable and must be quashed.
