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 ...
Courts held that GST offences covered under the CGST Act must follow the special procedure prescribed under the statute. Authorities cannot invoke IPC provisions to avoid mandatory safeguards like prior sanction for prosecution.
The High Court quashed the GST cancellation proceedings after finding that the show cause notice did not specify the alleged contraventions or shortcomings. The Court held that absence of material particulars violated the prescribed procedure under GST law.
The Madras High Court held that manufacturers of alcoholic liquor cannot be denied C-Forms for inter-State ENA purchases because the GST Council had consciously maintained status quo on ENA taxation. The Court ruled that GST indecision cannot obstruct the right to trade.
The Himachal Pradesh High Court set aside a GST demand order after finding that the taxpayer’s detailed reply and supporting documents were not considered before passing the order. The Court directed fresh adjudication through a reasoned order.
The Rajasthan High Court refused bail in a case involving alleged large-scale GST evasion through fake firms, bogus invoices, and fraudulent e-way bills. The Court held that serious economic offences involving deep-rooted conspiracies require a stricter approach in bail matters.
The Rajasthan High Court held that GST authorities cannot reopen issues already adjudicated by the Authority for Advance Ruling without fresh material or change in facts. The Court quashed show cause notices alleging misclassification of tobacco products under Section 74 of the CGST Act.
The Supreme Court issued notice in a case concerning whether reimbursement paid to a municipal corporation for road restoration after electricity line work attracts GST under reverse charge mechanism.
The High Court held that investment-linked tax incentives under the 2012 industrial policy could continue unless specifically withdrawn or rescinded. The ruling directed authorities to reconsider the claim in light of Section 174(2)(c) of the CGST Act and the Supreme Court’s decision in Hero Motocorp.
The High Court set aside a GST demand order after finding that the hearing notice was received by the taxpayer only after the hearing date. The Court held that denial of adequate opportunity violated principles of natural justice.
Andhra Pradesh High Court held that a single GST assessment order covering multiple financial years violated Sections 73 and 74 of the GST Act and remanded the matter for separate year-wise proceedings.
