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...
Authorities confirmed that insurers have not increased premiums after the GST exemption and have fully passed on the tax relief. Continuous monitoring of new and renewal policies was undertaken to ensure consumer benefits are protected.
Whether interest can be demanded without being specified in the show cause notice. Ruling & Takeaway: The Court held that interest not quantified in the notice cannot be added later, reaffirming strict compliance with Section 75(7).
The Supreme Court dismissed the SLP as withdrawn after permitting the taxpayer to pursue a statutory appeal. The ruling reinforces that GST disputes should follow the appeal route under Section 107.
Relying on settled Supreme Court precedent, the Court held that a writ petition is not maintainable where the GST Act provides a complete appellate framework. The petitioner was relegated to pursue the remedy under Section 107.
The court held that issuing a single GST notice for multiple tax periods is illegal. All consequential proceedings were quashed, with liberty to initiate fresh action lawfully.
The High Court set aside an ITC reversal demand after finding that no date, time, or venue for personal hearing was communicated. The ruling underscores that statutory hearing requirements must be strictly followed before confirming GST demands.
The High Court held that an appeal filed pursuant to its earlier order could not be dismissed on limitation. The rejection was set aside and the matter was remanded for fresh consideration.
The High Courtquashed a best judgment assessment and related appellate order after finding consensus on denial of hearing. The matter was remanded for fresh adjudication with a speaking order, subject to a 10% pre-deposit.
The High Court quashed both adjudication and appellate orders after finding that GST return data was not examined. The matter was remanded for fresh decision with opportunity of hearing.
The High Court refused to entertain a writ petition filed long after the assessment order. Delay could not be justified on the plea of inability to access the GST portal.
