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 High Court entertained a writ challenging Section 168A notifications, holding that absence of force majeure and alleged breach of natural justice raised a strong arguable case. Recovery was stayed.
The Court held that though portal upload is valid service, failure to provide effective opportunity and personal hearing vitiated the assessment order.
The Supreme Court has held that GST summons under Section 70 form part of an inquiry, not adjudicatory proceedings. However, courts have limited misuse by quashing repetitive or coercive summons.
The Court ruled that personal liability under Section 89 cannot be invoked without giving the director an opportunity to prove absence of negligence. Bank attachment without notice violated natural justice.
The Court quashed a composite assessment order, holding that Sections 73 and 74 require separate show cause notices for each financial year due to distinct limitation periods.
Tripura HC held ITC cannot be denied under Section 16(2)(c) if buyer is bona fide and no fraud is alleged under Section 73 proceedings. Court ruled GST ITC cannot be denied to genuine purchasers merely due to supplier’s tax default absent fraud or collusion.
Observing that the charge-sheet had been filed and the maximum punishment under Section 132 was five years, the Court granted bail. It relied on Supreme Court precedent emphasizing that prolonged incarceration and documentary evidence weigh in favour of release.
Explains how Place of Supply rules decide whether CGST/SGST or IGST applies and which State receives revenue. Highlights its central role in destination-based taxation.
The Calcutta High Court held that amounts already deposited with CGST authorities, not linked to any outstanding liability, must be treated as compliance with statutory pre-deposit. The appellate dismissal for non-compliance was set aside and the matter remitted for decision on merits.
The Court refused to entertain the writ petition, holding that appeal before the Appellate Tribunal was the proper remedy. Filing issues do not override statutory appeal provisions.
