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 : 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 : Explains why courts favour a holistic assessment of evidence and caution against denying ITC solely because old supporting documen...
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...
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 : The Court examined whether the dispute involved a classification issue requiring the petitioners to pursue statutory remedies or w...
Goods and Services Tax : The Gauhati High Court set aside a GST registration cancellation after finding the order contained no reasons and was not a speaki...
Goods and Services Tax : Madras High Court allowed a delayed appeal without limitation as the GST on royalty issue is pending before the Supreme Court....
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 Allahabad High Court held that a taxpayer cannot effectively respond to a show cause notice without access to the documents relied upon by the department. The order under Section 74 was set aside and the matter remanded for fresh adjudication.
The Kerala High Court quashed an order denying input tax credit after finding that the taxpayer had filed returns before the cut-off date prescribed under Section 16(5) of the CGST Act. The matter was remanded for reconsideration of ITC eligibility.
The Allahabad High Court quashed GST registration cancellation and revocation rejection orders after finding that hearing dates were fixed before the expiry of the reply period. The Court held that such notices deny a meaningful opportunity of hearing and violate natural justice.
The Uttarakhand High Court set aside a GST assessment order after finding that the personal hearing was scheduled before the last date for filing a reply. The Court held that such a hearing was illusory and remitted the matter for fresh adjudication.
The petitioner challenged an ex-parte GST assessment order after the appeal period had expired. The High Court remanded the matter for fresh adjudication subject to payment of 25% of the disputed tax and filing of a reply to the show cause notice.
The Calcutta High Court quashed a 200% GST penalty imposed for transport of goods with an expired e-way bill. Considering the brief 50-minute delay beyond the extension window and absence of any allegation of tax evasion, the Court substituted the penalty with a token fine of Rs. 10,000.
The challenge concerns provisions inserted into the Haryana GST Act and a subsequent executive order dealing with collection of entry tax. The Court found that the matter raises important questions regarding legislative competence.
The Court found the underlying consolidated notice legally defective and consequently quashed the corresponding GST order while preserving the department’s right to initiate fresh action.
The Delhi High Court observed that rejection of a GST refund claim after repeated judicial directions to grant the refund may amount to contempt. The Court granted time to the department to file its response before further consideration.
The Kerala High Court held that the non obstante clause in Section 16(5) prevails over the time limit prescribed under Section 16(4) for claiming ITC. The Court quashed the denial order and directed reconsideration of the taxpayer’s claim.
