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 Gujarat High Court granted bail to a partner of Universal Enterprises accused of GST evasion. The court noted substantial investigation was over and imposed conditions for release.
The High Court set aside the GST Department’s order attaching payments due to a contractor, holding that no reasons or legal provisions were cited. The Court emphasized compliance with Supreme Court guidelines on provisional attachment.
Facing arguments that ITC must remain blocked during an investigation against a supplier, the Madras HC ordered GST authorities to reconsider the blocked ITC claim under Rule 86A(2) after getting inputs from the State Authority.
The High Court set aside an order against Sai Computers, ruling that the final GST demand of Rs. 155,878.26 was invalid as it grossly exceeded the Rs. 20,916.90 specified in the initial show-cause notice, violating Section 75(7) of the GST Act. The Court remanded the matter back to the authority for a fresh, lawful determination.
The Madras High Court set aside a GST assessment order because the Tax Officer’s claim of ‘no documents submitted’ was factually contradicted by the records, which indicated a reply with enclosures was filed. The case is remitted for a fresh hearing and order.
Citing violation of the principles of natural justice for denying an adjournment request, the Delhi HC set aside the expiry of the limitation period for Acme India’s GST appeal. The appeal challenging the order, which confirmed a tax demand arising from alleged ineligible ITC from fake firms, must be decided on merit.
The Delhi High Court stayed GST recovery proceedings in the Welcut Industries case due to the non-functional GSTAT. The stay is subject to the Petitioner depositing 10% of the demanded amount as pre-deposit.
Challenging a tax notice, Viable Venture Private Limited secured a stay on GST proceedings from the Allahabad High Court regarding a lease deed from before the UPGST Act. The court’s order noted that similar petitions have been entertained, challenging tax liability on pre-GST leases.
The Andhra Pradesh High Court quashed GST assessment orders issued under Section 62 against Pushpa Decors after the required returns were subsequently filed. The court affirmed the assessment is deemed withdrawn under Section 62(2).
Andhra Pradesh High Court rules GST’s two-year limitation under Section 54 does not apply to refunds for tax mistakenly paid on exempt services, citing Article 265.