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 Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The Court quashed the notice while permitting fresh separate notices subject to exclusion of time for limitation purposes.
The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quashing the notice, the Court preserved the department’s right to issue fresh year-wise notices.
The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-deposit under Section 107(6)(b) of the CGST Act. The Court found that the amount already paid exceeded the statutory requirement, eliminating the need for any further deposit.
The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with the Government. It ruled that action must ordinarily be directed against the defaulting supplier unless collusion or lack of bona fides is established.
The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as intermediary services. Holding that the issue required detailed consideration, the Court stayed further recovery proceedings subject to a deposit of Rs.1.80 crore.
The Court held that producing an accused before a Magistrate in another State without obtaining transit remand rendered the detention illegal. The ruling underscores the mandatory nature of procedural safeguards in GST-related arrests.
The High Court set aside the order rejecting ITC after finding that the taxpayer s case required examination under Section 16(5) of the CGST Act. The matter was remanded for fresh consideration.
The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the self-assessment mechanism and technological integration, disputes may arise between taxpayers and tax authorities regarding assessments, classifications, input tax credits, penalties, refunds, and other GST-related matters. To ensure fairness and provide remedies against adverse decisions, […]
The Telangana High Court declined to examine the merits of GST refund rejection orders and directed the taxpayer to avail the statutory appellate remedy. The Court clarified that delay condonation applications should be considered by the appellate authority in accordance with law.
The Telangana High Court refused to entertain a writ petition challenging a GST appellate order due to delay and the availability of an alternate statutory remedy. The Court directed the petitioner to approach the GST Appellate Tribunal within the prescribed window period after complying with the pre-deposit requirement.
