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.
CA, CS, CMA : The update discusses GST rulings on ITC and refunds, income tax relief interpretations, and insolvency reforms. It also covers dis...
Goods and Services Tax : The court held that recovery cannot proceed against a legal heir without determining liability under Section 93, reinforcing due p...
Goods and Services Tax : The comparison shows how large-scale frauds go undetected for years while professionals face immediate coercive action. Courts hav...
Goods and Services Tax : The law prohibits all real-money online games regardless of skill, marking a major shift from earlier legal precedents and reshapi...
Goods and Services Tax : The issue was classification of bundled hotel services under GST. It is clarified that naturally bundled services are taxed as com...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
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 court held that an adjudication order passed without considering the taxpayer’s reply is unsustainable. It remitted the matt...
Goods and Services Tax : The Court held that a single show cause notice covering multiple assessment years is not legally sustainable. Authorities were per...
Goods and Services Tax : The ruling highlights that ignoring a taxpayer’s additional reply and request for hearing renders the order unsustainable. The c...
Goods and Services Tax : The court held that the revised 18% GST rate is applicable, but deferred recovery of the 6% differential tax as reimbursement from...
Goods and Services Tax : The Court removed the requirement to verify “authorized operations” for earlier transactions, holding that the condition was i...
Goods and Services Tax : The GST portal launches an Excel-based IMS Offline Tool to help taxpayers efficiently manage and process invoices. It enables bulk...
Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
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...
ESL Steel Limited Vs Bharat Heavy Electricals Limited (Jharkhand High Court) The original dispute for which the petitioner came before us was the incidence of tax liability that had fallen upon the petitioner on account of delay in making export within the specified time in terms of the notification dated 23rd October, 2017. Petitioner had […]
Paritosh Kumar Singh Alias Diwakar Choudhary Vs Senior Intelligence Officer (Chhattisgarh High Court) 1. This is second application on behalf of applicants under Section 439 of Code of Criminal Procedure, 1973 for grant of regular bail as applicants are in custody since 25.1.2021 in connection with Crime/DDGI Case No.124/2020-21 registered in the office of the […]
Mauria Udyog Ltd. Vs Union of India (Delhi High Court) It appears that in the present case, there was a technical problem that was required to be resolved. The respondents have now resolved the same by opening the portal for filing the revised forms including TRAN-1. Although this Court is of the view that if […]
Cure Sma Foundation of India Vs Union of India (Supreme Court) By way of this petition filed under Article 32 of the Constitution of India in the nature of Public Interest Litigation (PIL), the following prayers/reliefs are sought : (a) Pass a writ of and/or writs in the nature of mandamus directing the respondent to […]
Firmenich Aromatics Production (India) Private Limited Vs Union of India (Gujarat High Court) 1. The petitioner is a private limited company, registered under the provisions of the Companies Act, 1956, is aggrieved by the action of the respondent authority in rejecting the refund claim of the petitioner vide order dated 29/07/2022 and upholding the refund […]
Kpm Enterprises Vs The Commissioner, Delhi Goods And Service Tax & Ors (Delhi High Court) Appellant submit that alleged inspection by GST department, is in violation of the Rule 25 of 2017 GST Rules as the petitioner was not afforded any opportunity to be present at the site. Further, the respondent has also not uploaded […]
Explore nuances of GST registration in India, covering eligibility criteria, procedures, and intricacies of cancellation. Get insights on Section 22, 23, 24, 25, 29, and 30 of CGST Act.
HC held that we are of the opinion that the Officer acted in a reckless illegal manner leading to unwarranted litigation being filed in Court.
Emerson Process Management Power & Water Solutions India Pvt. Ltd Vs Union of India (Delhi High Court) In the present case, the petitioner’s request for refund of CENVAT credit in cash was rejected for the reason that it was filed beyond the period of limitation. The petitioner submits that although it was no longer entitled […]
Section 83 of the CGST Act mandating that a provisional attachment order would have a life span of only one year from the date of the order made under sub-section (1). After expiry of a period of one year, such provisional attachment would cease to have effect.
