Goods and Services Tax : The Bombay High Court ruled that exports classified as "restricted" remain eligible for RoDTEP benefits when carried out with spec...
Goods and Services Tax : The Karnataka High Court ruled that the time limit for filing a waiver application under Section 128A is directory, not mandatory....
Goods and Services Tax : The Punjab and Haryana High Court held that a GST order passed without considering the assessee's reply and without recording reas...
Goods and Services Tax : The Delhi High Court held that the amended limitation provision under Section 54 cannot be applied retrospectively to deny refund ...
Goods and Services Tax : The Delhi High Court held that uploading an SCN only under the 'Additional Notices' tab without effective communication does not a...
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 : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
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...
CA, CS, CMA : KSCAA has urged the Government to extend the GSTAT appeal filing deadline by three months, citing technical glitches, procedural a...
Goods and Services Tax : GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricte...
Goods and Services Tax : Haryana has directed officers to send GST show cause notices and demand orders by registered or speed post in addition to portal-b...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricter validations to improve data accuracy and compliance from 1 August 2026.
A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving filing requirements. The representation emphasizes that access to justice should not be hindered by unsettled compliance processes.
Haryana has directed officers to send GST show cause notices and demand orders by registered or speed post in addition to portal-based communication. The instruction aims to enhance taxpayer awareness while retaining the GST portal as the legally valid mode of service.
GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. The move aims to simplify the appeal filing process on the GSTAT Portal.
Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultation recommended procedural simplification and stronger taxpayer safeguards.
The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. Courts have indicated that taxpayers’ vested appellate rights arising before the amendment may deserve protection.
The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired. It highlights judicial views that disputed interest requires adjudication and cannot be recovered through indirect mechanisms.
The Bombay High Court held that GST recovery proceedings against a legal heir cannot be initiated without first determining liability under Section 93. The ruling emphasizes that Section 79 recovery powers require an established liability supported by due process.
The Andhra Pradesh High Court ruled that recovery proceedings under Section 79 can be initiated against banks without prior notice to the dealer once an assessment order has attained finality. The decision clarifies that Section 79 is a recovery provision that operates after tax liability is conclusively determined.
GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals before the Tribunal. The notice outlines filing procedures, scrutiny requirements, and applicable procedural rules.
