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 Supreme Court granted bail noting over eight months of pre-trial custody, absence of charge framing, and likely delay in trial. The ruling balances offence gravity with the right to personal liberty.
While not deciding the validity of the disputed notifications, the High Court granted relief due to lack of hearing.The adjudicating authority was directed to reconsider the case after receiving the taxpayers reply.
The High Court quashed an ex parte GST adjudication passed without personal hearing. The matter was remitted for fresh adjudication after the Supreme Court decides the pending challenge to limitation-extension notifications.
The issue was whether one assessment order could cover three different tax years. The Court held that such composite orders are impermissible and directed fresh, year-wise assessments.
The issue involved two separate GST assessment orders issued for the same tax period. The Court ordered consolidated adjudication to avoid overlapping demands, subject to partial pre-deposit by the assessee.
The High Court held that a single GST show cause notice covering multiple financial years is illegal and without jurisdiction. All proceedings based on such a composite notice were quashed.
The dispute concerned denial of ITC on imports due to non-reflection of IGST in the GST portal. The Court relied on customs reports confirming payment and remanded the matter for fresh verification.
The High Court set aside a GST demand raised without a personal hearing and remitted the matter for fresh adjudication, noting that the validity of limitation-extension notifications is pending before the Supreme Court.
The Court ruled that Central tax proceedings should not continue while a related State tax appeal remains undecided. Central authorities were permitted to act only after conclusion of the State appellate proceedings.
The High Court remanded the matter after holding that the taxpayer was denied a fair hearing when the show cause notice and order were not properly communicated. Fresh adjudication was directed after granting an opportunity to reply.
