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 Court ruled that ITC on GIDC charges is allowable where no construction is involved. It also held that Section 74 proceedings ...
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 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...
Hence, recovery under GST may be initiated straightaway under sec 79 of the CGST Act (i.e. through various modes like detaining/selling goods belonging to defaulter which are under control of the department, garnishee proceedings, distaining and selling of movable or immovable property belonging to the defaulting person, etc.) without even resorting to issuance of SCN under sec 73 (Non-Fraud Cases) or sec 74 (Fraud Cases) of the CGST Act.
HC noted that this is one more case where respondents have passed such order under GST without applying its mind and without considering records.
Swastik Plastics Vs Commissioner of DGST (Delhi High Court) 1. This writ petition came up for hearing for the first time on 05.04.2022, when after hearing the counsel for the parties, we had inter alia recorded the following: “2. This writ petition is directed against the order dated 11.03.2022, passed by the Assistant Commissioner, Delhi […]
Understanding the issue of DRC-01A/DRC-01 without issuing ASMT 10. Learn about the discrepancies in GST returns and the ad-hoc basis for issuing notices.
Om Prakash Mishra Vs State of U.P (Allahabad High Court) A perusal of the Annexure no.2, makes it clear that no reasons whatsoever have been recorded while passing the order of cancellation of the registration of the petitioner’s firm. The order clearly being without any reason cannot be accepted to be an order in accordance […]
Explore the impact of non-restoration of GST registration on the ‘Right to Livelihood’ in India. Analyze the constitutional implications of this issue.
Nirmala Menon Vs Assistant Commissioner (ST) (Madras High Court) To be noted, that the order is stated to have uploaded on the website of the portal, but the petitioner has not been intimated about such uploading by any means. It is only when coercive recovery was taken to recover the demand under the order that […]
The respondents have submitted a reply wherein, the averments made by the petitioner are controverted on the ground that the application for cancellation of registration was made in FORM GST REG-29 and not in FORM GST REG-16 and thus, the system did not link the GSTIN of Shri Abdul Hameed Bhati (the deceased proprietor of the firm) to the GSTIN of the petitioner herein.
Uncover the potential landmine of Parental Corporate Guarantee and its GST implications. Learn about the tax and regulatory scrutiny surrounding these intercompany transactions.
it is mandatory for the taxpayers to report minimum 4 digit or 6 digit of HSN Code in table-12 of GSTR-I on the basis of their Aggregate Annual Turnover (AATO) in the preceding Financial Year.
