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 : Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, an...
Goods and Services Tax : Explore simplified Input Service Distributor (ISD) provisions under GST, mandatory from April 2025, detailing credit distribution,...
Goods and Services Tax : Review 9 essential GST compliances before 31st March 2025, including LUT submission, composition scheme opting, e-invoicing, credi...
Goods and Services Tax : This Blog analyzes the consequences of GST on e-commerce businesses and the impacts of its tax policy, as well as compliance oblig...
Goods and Services Tax : Radhika Agarwal Judgment plays an important role for aligning and clarifying the procedures for arrest under the Customs and GST A...
CA, CS, CMA : Get the latest Income Tax and GST notifications, updates, and circulars from February 10 to 16, 2025, including ITR filing deadlin...
Goods and Services Tax : KSCAA highlights issues in GST registration, suggesting uniform SOPs, better verification, geocoding fixes, transparency, and supp...
Goods and Services Tax : Karnataka CA Association urges upgrades to the Professional Tax portal, addressing issues like OTP errors, payment glitches, and l...
Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...
Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...
Goods and Services Tax : Madras High Court quashes GST order against P. Rajasekaran, citing violation of natural justice. Petitioner granted relief on depo...
Goods and Services Tax : Orissa High Court denies pre-arrest bail to GST Officer accused of embezzling ₹71.03 lakhs, citing the seriousness of the econom...
Goods and Services Tax : Gujarat High Court sets aside a GST demand order for violating natural justice by denying a personal hearing, remanding the matter...
Goods and Services Tax : Kerala HC denies Neo Classic Cruise's plea against GST order, ruling classification disputes must be appealed under Section 107, n...
Goods and Services Tax : AP High Court quashes GST assessment order against Knight Hawk Security due to missing DIN, allowing fresh assessment with due not...
Goods and Services Tax : A Group of Ministers (GoM) is set up to evaluate the feasibility of a special cess under GST for disaster relief and recommend a u...
Goods and Services Tax : The GST Council reconstitutes the GoM on Revenue Analysis with new terms of reference to assess revenue trends, compliance, and po...
Goods and Services Tax : Rajasthan mandates virtual hearings for GST cases. Learn about the process, requirements, and compliance under the new guidelines ...
Goods and Services Tax : CBIC issues KYC compliance clarifications for couriers, reports on significant drug seizures, overvaluation cases, and announces p...
Goods and Services Tax : GSTN allows company directors to complete biometric authentication at any GST Suvidha Kendra in their home state. Read the latest ...
Virani Metal Industries v. State of Gujarat (Gujarat High Court) The Gujarat High Court in M/S Virani Metal Industries v. State of Gujarat (SCA No.13233 of 2022 decided on 30.11.2022) held that the SCN issued without reasons and vague is bad in law and liable to be set aside. FACTS M/s. Virani Metal Industries (hereinafter […]
If the defects are similar in SCNs than Parallel proceedings cannot be initiated by Central/State GST Authorities on same subject matter
HC set aside the show cause notices on the ground that writ court can interfere if the show cause notice is an order by itself and not a show cause notice and it is pre-meditated then the Courts are entitled to interfere with the said order.
In re Sterlite Technologies Limited (GST AAAR Maharashtra) The supply under the contract for setting of Naval Communication Network for Indian Navy from 1.4.2019 to 31.12.21 are held as falling under entry at serial number 3(vi)(a) of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 and accordingly taxable at 6% under CGST and 6% under SGST or 12% […]
In re Indian Hume Pipe Company Ltd (GST AAAR Karnataka) The Appellant has also taken pains to emphasise that BWSSB has been registered with the Income Tax Department and the GST Department as a ‘local authority’; that when both the departments have acknowledged the status of BWSSB as a local authority and accordingly granted them […]
Article contains provision about validity period of e-way bill under CGST Act, 2017 and judgements of various high courts given on expired e-way bill.
Understand composite & mixed supplies in Section 8 of CGST Act. Learn the difference & tax implications of each. Highest rate of tax applies in mixed supply cases.
HC held that, there is no malice or lack of jurisdiction of Revenue Department to initiate proceedings and passing the order for confiscation of gold and levy of penalty, as discrepancy in quantity mentioned in documents and quantity recovered was sufficient reason for Revenue Department to suspect GST evasion.
In order to recover the tax, penalty, interest and any other dues, bank account of the dealers can be attached by the Ward/Proper Officers under Section 46 of the DVAT Act and Section 78 & 79 of the DGST Act, 2017. Further, Section 46A of the DVAT Act, 2004 and Section 83 of the DGST Act, 2017 provide for provisional attachment to protect the revenue in certain cases.
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