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 ...
The court set aside GST orders after finding both original and appellate proceedings were effectively ex-parte. It held that the taxpayer must be given an opportunity to reply to the show cause notice before adjudication.
The case examined whether ITC reversal made during inspection was voluntary. The Court held that the timing and presence of authorities indicated lack of voluntariness. It further restored proceedings to protect the Revenue’s statutory rights and allowed fresh action.
The Court held that cancellation cannot be applied retrospectively unless the show cause notice clearly proposes such action. Orders exceeding the scope of the notice are legally unsustainable.
The Court held that retrospective cancellation requires clear justification and cannot be applied mechanically. In absence of reasons, the effective date was revised to the show cause notice date.
AI Adil Trader Vs Deputy State Tax Officer (Telangana High Court) The Telangana High Court examined the validity of a show cause notice dated 01.11.2024 and a consequential order cancelling GST registration dated 16.01.2025, both challenged under Article 226 of the Constitution. The petitioner contended that the show cause notice was defective as it failed […]
Courts have ruled that cash cannot be seized under GST as it is not classified as goods. Seizure without legal basis is considered arbitrary and unsustainable.
The issue was place of supply for intermediary services under GST. The amendment shifts it to the recipient’s location, enabling export benefits and altering tax liability.
The High Court examined a tax demand arising from ITC mismatches between GSTR-3B and GSTR-2A. It held that authorities must follow the reconciliation procedure prescribed under CBIC Circular before adjudication. The case was remanded for fresh consideration.
The Court examined whether authorities can continue blocking ITC beyond the statutory period. It held that restrictions automatically lapse after one year under Rule 86A(3). The blocking was set aside as it exceeded the permissible duration.
The Court allowed the taxpayer to seek stay of recovery by complying with CBIC circular requirements. It held that filing an undertaking and making pre-deposit enables protection from recovery. The key takeaway is that statutory conditions must be fulfilled to avail recovery relief.
