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...
Income Tax : ITAT held that GST refund is not taxable where the tax component was never claimed as expenditure and was recorded as a receivable...
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 : 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 Madhya Pradesh High Court held that a writ petition was not maintainable where the assessee failed to file a timely statutory appeal and did not comply with the mandatory GST pre-deposit requirement. The Court also noted that notices uploaded on the GST portal could not be ignored.
Karnataka High Court held that GST proceedings initiated for FY 2021-22 were without jurisdiction because the Joint Commissioner lacked valid authority to assign proceedings beyond the permitted period.
The Supreme Court refused to interfere with the Delhi High Court order quashing a GST demand passed under Section 73 due to violation of natural justice. The High Court held that granting less than one effective working day to respond to voluminous documents was not a meaningful hearing.
The Rajasthan High Court held that a GST penalty order without a DIN was still valid because it contained a verifiable Reference Number (RFN) retrievable through the GST portal. The Court ruled that portal upload, email, and postal service satisfied statutory communication requirements.
The Court ruled that absence of quantified interest and penalty in a GST show cause notice does not by itself invalidate proceedings under the CGST Act. Taxpayers were directed to pursue the statutory appellate remedy instead.
Patna High Court held that denial of personal hearing after the taxpayer specifically requested it in writing violated Section 75(4) of the BGST Act and principles of natural justice.
The Bombay High Court held that a provisional attachment of a bank account under Section 83(2) of the CGST Act automatically ceases after one year. The Court directed de-freezing of the account, ruling that the attachment had lapsed by operation of law.
The next phase of GST administration focuses on system validations, invoice matching and data analytics instead of traditional manual assessments. Companies with weak reconciliation and compliance processes may face increased notices and litigation exposure.
Centralized GST audits covering several years and registrations have raised concerns about misuse of extended limitation under Section 74. Courts have clarified that fraud allegations require substantive evidence and cannot be invoked merely due to limitation issues under Section 73.
The Supreme Court dismissed the SLP against the Allahabad High Court ruling holding that confiscation proceedings under Section 130 cannot be initiated merely because excess stock was found during survey.
