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 issue was whether a taxpayer could seek revocation after missing the statutory deadline due to non-filing of returns. The court allowed manual filing, holding that authorities should consider such applications on merits despite procedural delay.
The case involved GST cancellation for non-filing of returns during financial hardship post-Covid. The court allowed manual revocation filing, emphasizing relief where delay was unintentional.
The issue was whether an adjudication order ignoring GST already paid under reverse charge could be challenged. The court allowed rectification under Section 161, emphasizing correction of apparent errors.
The issue was whether recovery proceedings should continue during a pending GST dispute. The court granted relief by requiring a 10% deposit and staying coercive action until the Tribunal decides.
The central issue was whether incomplete notices satisfy legal requirements. The Court ruled that mere reproduction of statutory language without factual foundation is insufficient. The decision reinforces strict adherence to natural justice principles.
The issue was whether the 2019 amendment to Section 54 could limit earlier refund claims. The Court ruled that the amendment is prospective and cannot affect pre-amendment entitlements. Claims were held valid within extended timelines.
The Court held that combining multiple financial years in a single show cause notice violates the CGST Act scheme. It quashed the notice and allowed fresh issuance as per law.
The case addressed whether a second GST refund application is maintainable when a prior claim covered the same period. The Court held that no statutory bar exists under Section 54(1), and rejection on technical grounds was invalid.
The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and improved tax buoyancy.
April 2026 GST rulings addressed SCNs, limitation, refunds, registration cancellation, recovery, and natural justice in tax proceedings.
