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 how GST composition scheme, exemption rules, and time of supply provisions work in practice. It highlights co...
Goods and Services Tax : The GST Invoice Management System (IMS) promises stronger ITC reconciliation, fraud prevention, and invoice-level transparency. Ho...
CA, CS, CMA : The article summarizes important notifications, circulars, judicial rulings, and regulatory changes issued between 11–17 May 202...
Goods and Services Tax : The article examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and commercial concerns ...
Goods and Services Tax : This article discusses GST compliance for service providers eligible for the QRMP scheme up to ₹5 crore turnover. It clarifies w...
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 : Gujarat High Court upheld confiscation proceedings under Section 130 after noting that goods were transported without an e-way bil...
Goods and Services Tax : The Andhra Pradesh High Court held that GST recovery proceedings under Section 79 can be initiated against a bank after an assessm...
Goods and Services Tax : The Allahabad High Court considered a challenge to amended CGST provisions restricting ITC despite valid invoices and payment of t...
Goods and Services Tax : Kerala High Court ruled that authorities must determine both whether the payment amounts to a supply under Section 7(1) and whethe...
Goods and Services Tax : High Court ruled that a GST order could not survive where SCN did not specify date, time, or venue for personal hearing. Judgment ...
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 ...
Delhi High Court overturns retrospective GST registration cancellation due to lack of details in notice and order, orders modification from date of notice.
Impugned GST order dismissed petitioner’s reply as unsatisfactory and lacking substantial documents. court highlighted absence of any request for further details from petitioner, indicating a failure to engage with submitted reply effectively.
Detailed analysis of P.Jeyaraman Vs Assistant Commissioner (CT) case where Madras HC orders disposal of application for Revocation of GST registration cancellation
Delhi High Court rules that an ex-parte order cannot stand if the taxpayer’s GSTN is cancelled, hindering response. Detailed analysis and implications discussed.
Read the full text of the judgment/order by Allahabad High Court regarding the unauthorized search and seizure in the case of Gaurav Saurav Traders.
Analysis of M. Kandasamy Vs Deputy State Tax Officer-2 case reveals how inadequate hearing led to unsustainability of order under CGST Act 2017.
Explore the case of Akshya Kumar Sahu v. Commissioner, CGST & Central Excise, where the Orrisa High Court directs the opening of the GST portal for filing returns. Learn about the conditions and implications.
Learn how the Appellate Authority can extend the period for filing an appeal, as established by the Honble Calcutta High Court. Understand the legal implications and principles of natural justice.
Court observed that the petitioner had provided a detailed reply addressing each head of the Show Cause Notice. However, the impugned order merely stated that the reply was not satisfactory without providing any substantive reasoning or analysis. The Court held that this lack of consideration rendered the order unsustainable.
In S.S. Suppliers vs. State of U.P., Allahabad HC rules show cause notice sans personal hearing details violates Sec 75(4), leading to order annulment. Learn more.
