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...
The Court rejected a plea for GST cancellation after finding suppression of facts and false claims about business operations. The key takeaway is that writ relief is unavailable where conduct is deceptive.
GSTAT revoked the staggered filing requirement after reassessing portal capacity. Appeals can now be filed freely without phase-wise restrictions from 18 December 2025.
The Government stated that GST 2.0 simplifies the tax structure to stimulate consumption, investment, and job creation. The key takeaway is that rate rationalisation is expected to support GDP growth and formalisation.
Higher thresholds, quarterly returns, waived registrations, and faster approvals were introduced to ease MSME compliance. The ruling stresses simplification as a tool for economic formalisation.
Authorities identified thousands of fake GST registrations created using forged credentials, involving large-scale tax evasion. The ruling highlights intensified detection and enforcement measures.
A uniform 18% and 5% GST framework was implemented nationwide following Council recommendations. The ruling highlights its role in supporting small businesses through lower taxes on essential goods.
The GST Council’s decision to eliminate the 12% slab was implemented to create a two-rate structure for garments. The key takeaway is a higher rate for premium apparel and wider relief for lower-priced items.
The government clarified that no new Group of Ministers is under consideration, even as States flagged revenue losses from GST rate rationalisation. The key takeaway is that existing mechanisms will address the impact.
The Court held that once scrutiny is closed with ASMT-12, no further demand can be raised on identical grounds. The key takeaway is finality of accepted scrutiny proceedings.
The court held that GST liability rests with firms and responsible persons, not their auditor, reaffirming that professionals cannot be arrested mechanically without direct culpability.
