Goods and Services Tax : Andhra Pradesh High Court held that GST officers of a transit State cannot invoke Sections 129 or 130 against goods merely passing...
Goods and Services Tax : Gujarat High Court held that GST paid on cotton seed oil cake must be refunded since the product is exempt as cattle feed under No...
Goods and Services Tax : The Karnataka High Court held that adjudication by the same officer who conducted the GST audit raises serious concerns of bias an...
Goods and Services Tax : The Madras High Court held that common packaging elements, graphics, and colour schemes do not automatically create a “brand nam...
Goods and Services Tax : The Bombay High Court held that assignment of leasehold rights in immovable property is a transfer of benefits arising from immova...
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 : 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 : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The High Court ruled that rejecting condonation requests through mere communication without a speaking order is invalid. Authoriti...
Goods and Services Tax : The Ministry of Coal hails the GST Council's reform, which removes the ₹400/ tonne Compensation Cess and raises the GST rate to ...
Goods and Services Tax : The Andhra Pradesh High Court has quashed a GST registration cancellation notice, ruling that the absence of a mandatory Document ...
Goods and Services Tax : The Delhi High Court ruled that Xilinx India Technology Services Pvt. Ltd. is entitled to interest on its delayed GST refund under...
Goods and Services Tax : West Bengal AAAR upholds PVC raincoat classification under HSN 3926 (plastics) with an 18% GST, affirming they are not woven texti...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
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...
Andhra Pradesh High Court held that GST officers of a transit State cannot invoke Sections 129 or 130 against goods merely passing through the State. The ruling clarifies that IGST transactions unrelated to the State do not confer detention or confiscation powers.
Gujarat High Court held that GST paid on cotton seed oil cake must be refunded since the product is exempt as cattle feed under Notification No. 02/2017-CT (Rate). The ruling clarifies that exemption depends on end use as cattle feed, not the supply route or purchaser category.
GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to improve data accuracy and traceability of goods movement.
The Karnataka High Court held that adjudication by the same officer who conducted the GST audit raises serious concerns of bias and violation of natural justice. The matter was remanded after directing that jurisdictional objections be decided before proceeding on merits.
GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated invoice verification. Taxpayers must now upload invoice-wise HSN/SAC details through the prescribed utility.
The Madras High Court held that common packaging elements, graphics, and colour schemes do not automatically create a “brand name” under GST law. The ruling clarifies that exemption cannot be denied merely due to visual similarity where enforceable brand rights are relinquished.
The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categories. The order aims to streamline hearing allocation, bench functioning, and appeal management under the GST regime.
The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy documents with appeal filings. The order seeks to simplify and streamline the appeal filing process on the GSTAT Portal.
The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notification appoints new GST officers for Chandigarh with immediate effect from publication in the Official Gazette.
The Bombay High Court held that assignment of leasehold rights in immovable property is a transfer of benefits arising from immovable property and not a supply of services under GST. The ruling clarifies that such transactions fall outside Section 7 read with Schedule II of the GST Act.
