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 Madras High Court held that complete failure to file the annual return can attract both late fee under Section 47 and general penalty under Section 125. The ruling distinguishes non-filing from delayed filing, potentially widening GST penalty exposure.
The Karnataka High Court held that granting only one day’s time to respond to a show cause notice violates principles of natural justice. The ex-parte assessment order was set aside and the matter remanded for fresh adjudication.
The Madras High Court held that cross-examination is not an absolute right in GST adjudication. Where allegations of fraudulent ITC can be rebutted through invoices, e-way bills and transportation records, denial of cross-examination alone does not vitiate proceedings.
The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The proposal seeks to enhance predictability and administrative efficiency in tribunal proceedings.
The article explains that ITC eligibility under Section 16 can still be denied by the overriding provisions of Section 17(5). It highlights the importance of examining statutory restrictions before claiming GST credit.
GSTN has postponed the implementation of mandatory “Ship To GSTIN” capture and voluntary E-Way Bill closure to 1 August 2026. The extension was granted to allow taxpayers and technology providers additional time for preparedness.
The article explains RBI’s decision to reduce the export proceeds realization period from 15 months to 9 months and its impact on GST refunds, export incentives, and exporter compliance obligations.
The Gujarat High Court examined whether a taxpayer’s selection of “No” for personal hearing could override the statutory requirement under Section 75(4). It held that the authority must still provide a hearing before passing an adverse order.
The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh demand for the same amount amounts to double taxation and is without authority of law.
Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax administration, anti-evasion measures, and improved taxpayer compliance.
