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 High Court set aside a GST appellate order after finding that it lacked reasoning and failed to address the taxpayer’s ITC claim made in GSTR-9. The matter was remanded for fresh consideration.
he Court held that the penalty for an unfilled Part-B of the e-way bill could not stand as the authority recorded no attempt to evade tax. The ruling reinforces that Section 129 requires a specific finding of evasion.
Court held that penalty under Section 48(5) cannot rest on presumption and requires verification of account books, which authorities failed to conduct. All orders were set aside.
The Court held that interest and penalty cannot be imposed when not proposed in the show cause notice, setting aside the assessment and attachment orders.
Allahabad High Court quashes GST adjudication and appellate orders where personal hearing coincided with the notice submission date, mandating fresh hearing for procedural fairness.
The Andhra Pradesh High Court invalidated GST assessments where notices under Rule 142(1A) were not issued before assessment, emphasizing mandatory compliance prior to Oct 2020.
High Court quashes penalty computed under Section 129(1)(b) and directs reassessment under Section 129(1)(a) where goods were accompanied by valid documentation.
Madras High Court permits a delayed appeal against GST penalty order, provided 25% of disputed tax and interest on belated payment are deposited, emphasizing conditional relief.
The Court remanded the matter after finding that the taxpayer had not filed a reply or received a proper hearing before the order was passed. The adjudicating authority must reconsider the case after granting full opportunity.
Input Tax Credit (ITC) availed on insurance premiums for stock, plant & machinery, and business premises (under a Standard Fire and Special Perils Policy) could not be denied by treating it as “motor vehicle insurance
