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 Madras High Court held that two GST assessment orders for the same assessment period were duplicative and remanded the matter for fresh consideration after hearing the petitioner.
The Jharkhand High Court granted bail in an alleged fake GST ITC case after considering that the petitioner had remained in custody for more than four months. The Court imposed conditions requiring cooperation with the trial and non-interference with witnesses.
The Allahabad High Court held that fixing the personal hearing and the last date for filing a reply on the same day violated the principles of natural justice. The GST adjudication order was set aside and the matter was remanded for fresh proceedings.
The Patna High Court declined to interfere with the cancellation of GST registration after noting that the first appeal was filed with a delay of 21 months. The Court also observed that no reasons for the delay were placed on record and left open the remedy of a second appeal.
The Gauhati High Court quashed a GST registration cancellation order after holding that it failed to record reasons as required under Rule 22 and Form GST REG-19. The Court restored the proceedings to the show cause notice stage and directed fresh action in accordance with law.
The Allahabad High Court quashed a GST demand order after finding that notices were uploaded under the “Additional Notices and Orders” tab instead of the prescribed tab. The Court directed issuance of a fresh notice with at least 15 clear days’ notice.
The Allahabad High Court held that filing an appeal against an appellate order does not automatically stay its operation. It directed immediate restoration of GST registration in compliance with the appellate authority’s order.
The Madras High Court directed unblocking of the electronic credit ledger upon deposit of Rs. 5 lakh and ordered adjudication of the DRC-01 notice on merits within a stipulated period.
The Bombay High Court held that Section 122(1A) cannot be invoked against company officials unless the Revenue proves they personally benefited from the transaction and it was undertaken at their instance.
High Courts have held that GST registration cannot be cancelled through mechanical or checkbox-style orders. Authorities must disclose statutory grounds, consider the taxpayer’s reply, and provide clear reasons.
