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 Calcutta High Court held that GST authorities cannot seize or seal cash under Section 67 unless it is shown to be useful or relevant to proceedings, and ordered de-sealing of ₹24 lakh cash.
The High Court held that a GST demand cannot exceed the amount specified in the show cause notice, setting aside the order for violating Section 75(7) and principles of natural justice.
The Court held that once the State Authority initiated proceedings first, the Central Authority could not launch parallel adjudicatory action on the same subject matter. It directed compliance with summons but required coordination to prevent duplicate proceedings.
The Allahabad High Court quashed a GST registration cancellation order, ruling that the impugned order lacked reasons and was passed without proper hearing, violating procedural fairness.
The Court denied bail citing the serious nature of an organized GST evasion scheme and the ongoing investigation. The ruling highlights concerns over evidence tampering and the need to protect revenue interests.
The Court held that GST recovery exceeding 10% made earlier must be treated as statutory pre-deposit. The appellate authority must hear the appeal on merits without insisting on further payment.
The Court held that multiple refund applications filed within time were wrongly rejected as time-barred. It ruled that COVID-19 limitation exclusion and earlier timely filings must be considered, directing reconsideration with interest.
The court held that refund of Compensation Cess ITC is permissible on exports made with IGST payment because statutory provisions prevail over conflicting circulars. The ruling clarifies that unutilized Cess credit on inputs used for exports must be refunded.
This article explains how Section 137 of the Central Goods and Services Tax (CGST) Act, 2017 deals with offences committed by companies and other organisations under the GST law.
Andhra Pradesh and Kerala High Courts clarify that interest on delayed chit instalments is compensatory and not taxable under GST, leaving only the foreman commission liable.
