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 article explains that where recipients never avail ITC on rejected goods, no reversal is required upon issuance of credit note...
Goods and Services Tax : The representation seeks safeguards against automatic ITC reversals arising from supplier defaults and retrospective cancellations...
Goods and Services Tax : The Madras High Court held that complete failure to file the annual return can attract both late fee under Section 47 and general ...
Goods and Services Tax : The Karnataka High Court held that granting only one day's time to respond to a show cause notice violates principles of natural j...
Goods and Services Tax : The Madras High Court held that cross-examination is not an absolute right in GST adjudication. Where allegations of fraudulent IT...
CA, CS, CMA : CAAS suggested that while favourable outcomes may be automated, adverse actions should require a named officer's approval supporte...
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 : The Telangana High Court dealt with the legality of issuing multiple show cause notices for the same tax period without adjudicati...
Goods and Services Tax : The issue was whether a GST appeal filed within limitation could be dismissed merely because the mandatory pre-deposit was not mad...
Goods and Services Tax : The issue was whether a taxpayer could pursue a statutory appeal after approaching the High Court against a GST demand order and s...
Goods and Services Tax : The Madras High Court held that failure to file the annual return in Form GSTR-9 attracts late fee under Section 47(2) of the CGST...
Goods and Services Tax : The High Court held that healthcare services remain exempt even when delivered through another hospital under a revenue-sharing ar...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
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% ...
Precious Trade Link Private Limited Vs Assistant Commissioner of State Tax under Bureau of Investigation (Calcutta High Court) In this writ petition, petitioners have challenged the impugned order dated 29th January, 2022 passed by the Deputy Commissioner of Revenue, State Tax, Bureau of Investigation, North Bengal, Alipurduar Zone/Respondent No.2 on the ground that the said […]
Explore the legal implications of the non-establishment of GST Tribunal in Uttar Pradesh, leaving dealers remediless. Key questions referred to a Larger Bench.
State Tax Officer, Bureau of Investigation (North Bengal) Vs Surinder Kumar Kotnala & Ors. (Calcutta High Court) 1. This intra Court appeal is directed against the interim order dated 25th November, 2021 in W.P.A. No.16096 of 2021 filed by the respondent nos.1 and 2 herein. The respondent nos.1 and 2 had challenged an order passed […]
Deputy Commissioner Vs Nidhi Madhogaria (Calcutta High Court) In this matters the petitioner filed two writ petitions before the Hon’ble Single Judge of Calcutta High Court by challenging the impugned detention orders passed U/s. 129 by the WBGST authority. The petitioner came before Calcutta High Court after exhausting appellate forum. At the time of appeal […]
Nanhey Mal Munna Lal Vs State Of U.P. (Allahabad High Court) Prima facie, perusal of Form GST DRC-01A under rule 142(1A) of the Rules indicates that it is a pre-show cause notice (Pre-SCN) intimation with reference to Section 73(1)/(5) or Section 74(1)/(5) to an assessee so that either he may deposit the amount of tax […]
Time and again, this Court as well as even the instructions instructions issued by the higher authority of the respondents, has directed the proper officer to ensure that their action of the provisional attachment should not hamper normal business activities of the taxable person.
Vinayak Metal Vs State of Gujarat (Gujarat High Court) On bare perusal of the contents of the show cause notice as well as the impugned order, we find that the said show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague and a non-speaking order. It cannot […]
Explore the analysis of cancellation of GST registration with case law. Discover the conditions and the latest judgment of Allahabad High Court.
Annual Kerala Flood cess return date extended to 30.04.2022 from earlier date of 15th of March 2022. KERALA STATE GOODS AND SERVICES TAX DEPARTMENT NOTIFICATIONS [No. 2/2022–STATE TAX] CT/6815/2021-GSTINFO4 Thiruvananthapuram, 17/03/2022 In exercise of the powers conferred by second proviso to rule 6 of the Kerala Flood Cess Rules, 2019, the Commissioner of State Tax, […]
Bharat Mint And Allied Chemicals Vs Commissioner Commercial Tax (Allahabad High Court) The stand taken by the respondents in the counter affidavit that the writ petition is not maintainable as the petitioner has an alternative remedy of appeal under Section 107 of the Act, can also not be accepted inasmuch as it is settled law […]
