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 Rajasthan High Court refused to interfere with GST search, sealing, and attachment actions after finding that the taxpayer had not utilized the remedies available under the CGST Act. The Court held that writ jurisdiction cannot be invoked when effective statutory remedies exist.
The High Court set aside the rectification order after finding that it was passed without granting the taxpayer an opportunity of personal hearing, violating principles of natural justice.
The Supreme Court upheld the view that assignment of leasehold rights in industrial land is a transfer of benefits arising from immovable property and not a supply of service. As a result, GST was held not applicable on the transaction.
The Bombay High Court ruled that GSTAT can grant interim stay against recovery proceedings even without an express statutory provision. The decision confirms that appellate powers inherently include powers necessary to make the appeal effective.
The Karnataka High Court held that the two-year limitation under Section 54 of the CGST Act is mandatory. However, it condoned a six-month delay through writ jurisdiction because double taxation was undisputed and directed processing of the refund.
The Telangana High Court held that the arrest was supported by material collected during the investigation indicating involvement in alleged GST evasion and online gaming operations. The Court found no illegality in the exercise of arrest powers under the CGST Act.
The Allahabad High Court held that service of a GST show cause notice solely through the common portal is insufficient once registration has been cancelled. The adjudication order was quashed for violating principles of natural justice.
The Court held that the dispute involved a pure legal question regarding composite versus mixed supply. Finding a prima facie jurisdictional issue, it ruled that the writ petition was maintainable.
The High Court found no evidence of intent to evade tax despite the address discrepancy in the invoice. It directed refund of the penalty collected from the petitioner.
The Court held that the proceedings should have been conducted under Section 129(1)(a) since the petitioner was the owner of the goods. The detention order was quashed and fresh action was directed on the basis of invoice valuation.
