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 bail after finding investigation complete, punishment limited to five years, and no risk of tampering in a case based on documentary evidence.
The Court held that the authority could not reject the ruling request based on earlier proceedings that were closed without deciding tax issues. The matter was remanded for fresh consideration.
Delhi High Court stayed the provisional attachment of the petitioner’s bank account, allowing filing of appeal against assessment order without further pre-deposit, pending departmental adjudication.
Kerala High Court held that proceedings against petitioner [recipient] for Input Tax Credit mis-match cannot be sustained since no proceedings have been initiated against the supplier. Accordingly, proceedings initiated against recipient is not legally sustainable.
The authority permitted withdrawal of the advance ruling application without examining its merits. The matter was disposed of with no findings on the issues raised.
The ruling held that bundling premix tea with various tea products is not naturally bundled and therefore constitutes mixed supply. The tax rate applicable is 5%, with the highest-rate principle guiding future cases.
The Delhi High Court held that interest must be paid after refund re-credit was delayed because PMT-03 did not reflect due to technical glitches. The Court directed authorities to process and sanction the interest within two months.
Explains why the three laws apply different export tests and highlights the unified approach needed to avoid refund losses, FEMA violations, and tax disputes.
The Court held that a provisional bank account attachment under Section 83 had lapsed because the statutory one-year validity period had already expired. It ordered de-freezing of the account while allowing show cause proceedings to continue.
The Court noted that the writ petition challenging alleged fraudulent ITC was dismissed but allowed additional time to pursue a statutory appeal. The ruling permits the appeal to be filed without being treated as time-barred.
