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 central issue was whether incomplete notices satisfy legal requirements. The Court ruled that mere reproduction of statutory language without factual foundation is insufficient. The decision reinforces strict adherence to natural justice principles.
The issue was whether the 2019 amendment to Section 54 could limit earlier refund claims. The Court ruled that the amendment is prospective and cannot affect pre-amendment entitlements. Claims were held valid within extended timelines.
The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and improved tax buoyancy.
CBIC has amended Notification No. 9/2025-Union Territory Tax (Rate) to revise tariff entries under UTGST schedules from May 1, 2026.
CBIC has amended Notification No. 9/2025-Integrated Tax (Rate) to revise tariff entries under IGST schedules in line with Finance Act, 2026.
CBIC has amended Notification No. 9/2025-Central Tax (Rate) to revise tariff entries in GST schedules in line with Finance Act, 2026, from May 1.
Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arrested under CGST Act provisions, reinforcing strict action against tax evasion.
The issue was whether buyback of shares attracts GST. It was held that since shares are securities excluded from GST, buyback is not taxable, though related services remain taxable with ITC eligibility.
This case examines whether ITC can be denied when a supplier fails to deposit tax despite a genuine transaction. Courts ruled that bona fide purchasers should not be penalized for supplier defaults, emphasizing fairness and constitutional safeguards.
Taxpayers were unable to file appeals when demand orders reflected zero liability despite disputes. The advisory clarifies that rectification must be sought to enable appeals and protect statutory rights.
