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 article explains how procedural lapses ex-parte orders, missing notices, and bias—undermine fairness in GST proceedings. It stresses that restoring natural justice is essential for taxpayer confidence.
The Court rejected the anticipatory bail application as the applicant was absconding and implicated in a fraudulent lottery cybercrime. Bail was denied considering the nature of offences under IPC and IT Act.
The court held that the challenge to the 2021 GST demand order was filed after an unjustified four-year delay. The petition was dismissed as barred by laches.
The Allahabad HC held that the show cause notice under Section 74 was invalid as it did not specify fraud, willful misstatement, or suppression of facts, quashing the notice.
An ex-parte GST order was quashed as the SCN and reminders were not effectively communicated to the petitioner. The Delhi High Court remanded the matter for fresh consideration, requiring personal hearing and submission of replies. This decision reinforces procedural safeguards for taxpayers under the GST regime.
The Karnataka High Court set aside a GST demand order after notices were sent to the petitioner’s email Junk Folder, preventing awareness and response. The matter is remitted for fresh adjudication, ensuring the petitioner can submit replies and be heard.
The Court held that assessments under Section 73 without prior Rule 142(1)(A) notices are invalid. Section 61 scrutiny must be completed first, and unsatisfactory explanations require issuance of the notice. The assessments were quashed, and the matter remanded to the proper officer.
The Court held that extended pre-trial detention would infringe the petitioner’s constitutional right to speedy trial. It relied on Supreme Court rulings emphasizing the need to avoid prolonged incarceration in documentary-based cases. Bail was therefore granted on strict terms.
The Court held that the appellate authority set aside a refund without proper scrutiny or reasoning. The matter was remanded for fresh consideration on whether the services constituted export or intermediary services.
The Delhi High Court seeks an explanation for why certain GST demands were dropped despite the officer stating disagreement, highlighting procedural inconsistencies in tax assessment.
