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...
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 : The Court examined whether the dispute involved a classification issue requiring the petitioners to pursue statutory remedies or 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 Court set aside a Section 73 order after finding a violation of natural justice. It held that after cancellation of registration, mere uploading of a notice on the GST portal was insufficient.
The Orissa High Court held that once the GST Appellate Tribunal became functional, the taxpayer should pursue the statutory appeal remedy. The Court directed compliance with the mandatory pre-deposit requirement under Section 112(8) before filing the appeal.
The Rajasthan High Court held that the 90-day period prescribed under Section 101(2) for deciding GST advance ruling appeals is directory and does not cause automatic lapse of proceedings. The Court allowed departmental appeals to proceed on merits.
The Madras High Court permitted the taxpayer to pursue the statutory appeal despite the assessment and rectification orders. The relief was granted subject to an additional pre-deposit and compliance with specified conditions.
The High Court set aside the tax demand after finding that refunds had been granted and appellate relief accepted on the same facts for other periods. The key takeaway is that inconsistent treatment without distinction in facts or law cannot be sustained.
The High Court held that a show cause notice could not survive when a binding Advance Ruling on the same issue had neither been challenged nor declared void. The notice was therefore quashed as lacking legal foundation.
The High Court held that service of notices through the registered e-mail address and mobile number satisfied statutory requirements. The assessee’s failure to update contact details or participate in proceedings could not invalidate the assessment.
The Gujarat High Court held that assignment of leasehold rights in a GIDC plot constitutes transfer of benefits arising from immovable property and not a supply of service. Consequently, the GST demand under Section 74 was set aside.
Supreme Court examines legality of stranded GST compensation cess credits after cess withdrawal, as FADA seeks refund or utilisation mechanism.
Allahabad High Court held that an Advocate cannot be prosecuted merely for filing a statutory GST appeal and advising a legal course of action. The key takeaway is that professional representation alone does not establish criminal conspiracy with a client.
