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...
Patna High Court ruled that recovered GST amounts should be returned to the taxpayer after withdrawal of the assessment order. The dispute related to tax demand issued through Form GST DRC-07.
The Gauhati High Court held that the petitioner could pursue all grounds before the GST Appellate Tribunal under Section 112 of the CGST Act. Since the statutory remedy remained available, the writ petition was not entertained.
The Court held that mere email communication blocking ITC without a formal order and recorded reasons contravened Rule 86A of the CGST Rules. The blocked input tax credit was directed to be released.
The Karnataka High Court set aside an ex-parte GST order after the petitioner stated that notices were sent to a paid email account that became inaccessible due to subscription default. The matter was remanded for fresh consideration and GST registration was restored.
The Court held that common trade parlance and industry understanding treated the goods as plastic sacks rather than textile products. This finding supported classification under HSN 3923.
The Punjab and Haryana High Court held that retrospective GST registration cancellation cannot be sustained without specifically informing the taxpayer through a proper notice. The Court set aside the cancellation order for violation of natural justice principles.
The Orissa High Court set aside GST demand and rectification orders after finding that the taxpayer’s reply and request for personal hearing were ignored. The Court held that failure to consider the reply violated principles of natural justice.
High Court held that GST authorities must consider CBIC circular clarifying implementation of Section 16(5) before sustaining denial of input tax credit for delayed return filing.
The Court held that once the GST Appellate Tribunal became operational and timelines were extended, disputes should be pursued through the statutory appellate mechanism instead of writ proceedings.
Allahabad High Court ruled that while authorities could verify documents during transit, absence of an e-Tax Invoice did not confer jurisdiction to impose penalties in a pure transit State. The Court directed release of goods and vehicles.
