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 omission of Section 13(8)(b) applies only prospectively from 30 March 2026, as no saving clause exists. Past transactions and ...
Goods and Services Tax : GSTAT bridges a long-standing gap by providing a dedicated appellate forum, eliminating the need to directly approach High Courts....
Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...
Goods and Services Tax : The Court held that once a GST assessment order attains finality, recovery under Section 79 can proceed without issuing prior noti...
Goods and Services Tax : Courts held that Section 129 cannot be invoked for minor procedural lapses without intent to evade tax. It emphasised that penalti...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : The Government reduced GST on paper sacks and bags from 18% to 5% following GST Council recommendations. The move addresses farmer...
Goods and Services Tax : The issue was whether a show cause notice could be issued under a rule already omitted. The court stayed the notice, holding that ...
Goods and Services Tax : The Court ruled that temporary business inactivity due to genuine medical reasons cannot justify cancellation without proper consi...
Goods and Services Tax : The Court held that challenges to ITC blocking cannot be entertained at the show cause stage. It ruled that adjudication must firs...
Goods and Services Tax : The court held that issuing a single show cause notice for multiple financial years violates GST law. It ruled such “bunching”...
Goods and Services Tax : The court held that the rectification order failed to satisfy the statutory requirements under Section 161 of the CGST Act. The im...
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
Goods and Services Tax : Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax admin...
Goods and Services Tax : The government introduced new rules replacing the 2017 framework to streamline IGST settlement between Centre and States. The rule...
The Court granted interim relief against a large GST demand on minimum balance non-maintenance charges. While adjudication may proceed, enforcement of any final order has been stayed.
The High Court set aside a GST assessment issued after the taxpayer’s death, holding that proceedings cannot be validly conducted against a deceased person. It ruled that fresh assessment must involve the legal representative, with recovery limited to the estate.
The Court examined a GST demand raised after the death of a proprietor and held that proceedings against a dead person are invalid. The ruling clarifies that authorities must issue notice to legal heirs before any tax determination.
The High Court held that a service provider engaged in export of services was not an intermediary and quashed rejection of accumulated ITC refund, directing refund with interest.
The Court examined whether senior company officials accused of large-scale service tax evasion deserved bail. Holding the alleged ₹55 crore evasion to be a serious economic offence, the Court refused bail, citing gravity and public revenue impact.
The Court examined whether ITC could remain blocked under Rule 86A beyond one year on the same allegations. It held that continuation or re-blocking without fresh grounds is impermissible, and the blocked credit must be released.
The High Court examined a GST demand raised beyond the amount mentioned in the show-cause notice. Holding it violative of Section 75(7), the Court quashed the demand and ordered fresh adjudication.
The judgment clarified that merely assisting a foreign entity does not amount to arranging supplies between third parties. Without such facilitation, intermediary provisions and related tax demands cannot be sustained.
Services rendered without consideration were taxed as deemed supplies but denied export benefits. The Court flagged the statutory conflict and directed CBIC to clarify.
The Court examined whether tax authorities could recover the full disputed tax despite pending appellate remedies. It held that recovery beyond the statutory pre-deposit limits under GST law was impermissible.
