Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...
Goods and Services Tax : The issue was denial of ITC transfer due to different State registrations of entities. The Court ruled that no such restriction ex...
Goods and Services Tax : The Court ruled that interest cannot be imposed in adjudication if it was not specified in the show cause notice. The decision rei...
Goods and Services Tax : The issue involved taxation of intermediary services based on supplier location. The amendment shifts place of supply to recipient...
Goods and Services Tax : The Orissa High Court held that supplier non-existence cannot automatically imply fraud by the recipient. Independent evidence of ...
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 CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : The Government reduced GST on paper sacks and bags from 18% to 5% following GST Council recommendations. The move addresses farmer...
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 : Allahabad HC grants stay on recovery against Saru Silver Alloys Pvt Ltd, noting challenges to Rule 96(10) of CGST Rules, 2017, ami...
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
Goods and Services Tax : Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax admin...
Goods and Services Tax : The government introduced new rules replacing the 2017 framework to streamline IGST settlement between Centre and States. The rule...
The Bill updates the Manipur GST Act to mirror amendments made to the Central GST Act through the Finance Act, 2025. It ensures uniformity across GST laws and replaces the earlier Ordinance.
Court ruled that a demand order without an officer’s signature remains valid when Form GST DRC-07 contains full officer details. It also held that rectification cannot be rejected without providing a personal hearing.
Court held that a consolidated SCN covering different financial years violates Section 73 and renders related demand orders void. Fresh notices may be issued within extended limitation.
The C&AG’s audits ensure proper assessment, collection, and allocation of direct taxes, identifying evasion risks and improving departmental efficiency. Key takeaway: audits directly safeguard government revenue and enhance public trust
The Court held that authorities cannot take coercive steps against taxpayers in a fake ITC investigation if they participate fully in the inquiry. Cooperation ensures protection from arrest or similar actions.
The Court held that authorities must provide a personal hearing before issuing adverse GST orders under Section 73. Failure to follow Section 75(4) violates natural justice and renders the order unsustainable.
AAR rules that ITC is admissible on cables, switchyards, and related services used for electricity transmission to factory premises, even when installed outside.
AAR rules that blends of cotton seed oil cake and de-oiled cake retain original characteristics and must pay 5% GST, not exempt under cattle feed provisions.
The AAR held that invoice value applies for supplies to related persons eligible for full ITC, while unrelated supplies follow transaction value. Transportation services to unregistered persons were ruled exempt from GST.
High Court held that rewards under GST informer schemes are purely discretionary and cannot be claimed through mandamus. Informers have no right to challenge assessment or appellate orders.
