Understand the Goods and Services Tax (GST) and its impact on businesses. Learn about GST rates, compliance requirements, and its role in simplifying taxation. Stay updated with the latest GST news and updates.
Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...
Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...
Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...
Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...
Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
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 : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...
Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...
Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...
Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...
Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Corporate Law : The 2026 amendments significantly expand disclosure requirements for operational creditors and corporate applicants. The changes a...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Discover extended due date for GSTR-3B form submission for quarter ending June 2023 for businesses in Manipur. Notification No. 20/2023- Central Tax Dated: 17th July, 2023
Extended due date for GSTR-3B form submission for April, May and June, 2023 for businesses registered in Manipur. Notification No. 19/2023- Central Tax Dated: 17th July, 2023
Extension of GSTR-1 submission due dates for April, May, and June 2023 for businesses registered in Manipur vide Notification No. 18/2023- Central Tax Dated: 17th July, 2023
The Madhya Pradesh High Court denies anticipatory bail to Mohit Jain, the proprietor implicated in a large-scale GST fraud scandal involving the formation of 25 bogus firms. The court notes the severity of the economic offense and its grave implications on the national economy.
Madras High Court held that order of assessment based on issuance of general notices calling for particulars is liable to be set aside.
Madras High Court held that exemption from payment of tax leviable under the Tamil Nadu Motor Vehicles Taxation Act, 1974 is allowable on cars purchased by visually handicapped persons.
Examine the Calcutta High Courts ruling in Usha Martin Limited Vs Deputy Commissioner of State Tax, highlighting how the court adjudicated on matters related to delayed appeals, e-Way Bill expiration, and tax levies.
Unlock the complexities of ISD vs Cross Charge for distributing input tax credit (ITC) after the 50th GST Council Meeting. Understand the implications, taxability of supplies between distinct persons, and the recommended clarifications. Stay informed for compliance in the evolving GST landscape.
Get insights from the Sunlight Cable Industries case as the Bombay High Court quashes Revenue’s order on withholding IGST refund. Explore the assessment of double benefit claims.
Read the full text of the judgment/order of the Karnataka High Court in the case of Singhi Buildtech Pvt. Ltd. Vs Additional Commissioner Of Commercial Taxes Enforcement. The court clarifies the power of officers under Section 67(4) of the Goods and Services Tax (GST) Act regarding sealing or breaking premises. Get detailed analysis and conclusion.This article provides an overview of the judgment/order issued by the Karnataka High Court in the case of Singhi Buildtech Pvt. Ltd. versus Additional Commissioner Of Commercial Taxes Enforcement. The court clarifies the power of officers under Section 67(4) of the Goods and Services Tax (GST) Act regarding the sealing or breaking of premises. The analysis delves into the arguments presented by the petitioner and the response from the learned counsel for the Revenue. Finally, the conclusion highlights the court’s decision and subsequent actions. Analysis: The petitioner, Singhi Buildtech Pvt. Ltd., challenges the order issued by the respondent No.3 under Section 67(4) of the Karnataka Goods and Services Tax Act. The petitioner, a private limited company, claims to be a registered dealer under the provisions of the Act. The case revolves around the sealing of the petitioner’s premises by the respondent officers during a search operation. The petitioner argues that the sealing was done without legal authority. The petitioner’s counsel contends that the authorization order for the search was issued solely based on suspicion and does not grant the authority to seal the premises. Additionally, it is argued that Section 67(4) of the Act does not empower the respondent No.3 to seal the business premises since access was not denied by the petitioner. On the other hand, the Revenue’s counsel presents the original file, which contains an authorization issued by the Additional Commissioner of Commercial Taxes [Enforcement], South Zone, Bangalore. The authorization grants the officer, Sri J.J. Prakash, Assistant Commissioner of Commercial Taxes, the power to conduct inspection, search, and seizure of the premises in question. The court acknowledges the validity of this authorization, thus refuting the petitioner’s argument. The court refers to Section 67(4) of the Act, which empowers the authorized officer to seal or break open premises and receptacles suspected of containing goods, accounts, registers, or documents. The Revenue asserts that denial of access to the computer system and the disruption of the tally software and internet connection led to the invocation of Section 67(4) and subsequent sealing of the premises. However, the learned Additional Government Advocate, representing the respondent No.3, assures the court that the petitioner’s premises will be unsealed in the petitioner’s presence on a mutually convenient date, provided the petitioner cooperates with the inspection and search of the computer system and other records. Conclusion: After considering the arguments presented by both parties, the court orders the Revenue to unseal the premises in question on a revised date of 08.02.2019, at 11:00 a.m. The petitioner is expected to cooperate with the inspection and search of the premises, including the computer system. This judgment clarifies the power of officers under Section 67(4) of the GST Act and emphasizes the importance of lawful procedures in conducting searches and sealing premises.
