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 Supreme Court admitted a PIL seeking nationwide prohibition of online gambling and betting and the application of strict regulatory measures. The Court requested assistance from the Revenue’s panel counsel before proceeding with directions on taxation, blocking, and data protection reliefs.
The Uttarakhand High Court set aside a GST assessment order, ruling that the revenue authority’s scheduling of a personal hearing before the deadline for the assessee’s reply was procedurally incorrect. The holding emphasizes that an assessment must be performed according to the scheme of Section 75, which allows the assessee a right to adjournment and requires the hearing to address the filed reply.
The Madras High Court dismissed Tvl. Saravana Projects & Co.’s writ against a confirmed GST demand for excess Input Tax Credit (ITC), finding no procedural defects in the order. The court noted the writ was filed after the statutory delay condonation period for appeal expired.
Gauhati High Court declined to entertain a writ against a GST order alleging double taxation on a joint venture, holding that the issue should be raised before the appellate authority, with liberty to appeal within 45 days without limitation bar.
High Court directs Central GST to consider the jurisdictional bar under Section 6(2)(b) before adjudicating years already finalized by State GST Authorities.
High Court found the GST department failed to follow natural justice principles by not ensuring proper alternative service of the Show Cause Notice.
The Delhi High Court ruled that the Principal Additional Director General of DGGI is authorized to provisionally attach bank accounts under Section 83 of the CGST Act. The court referenced Notification No. 14/2017, equating the rank to a Principal Commissioner.
This judgment clarifies that any final GST demand must strictly adhere to the maximum amount specified in the original show-cause notice, as per Section 75(7) of the GST Act.
Proceedings under Section 73 of the GST Act are void if the SCN and demand are issued against a deceased proprietor without notifying the legal representative. The court held that Section 93 does not permit determination against a dead person.
The Supreme Court dismissed the revenue’s appeal, affirming an SEZ Unit’s right to claim a refund of unutilised Input Tax Credit (ITC) under Rule 89 for exports made under LUT. The question of law regarding who can claim the refund remains open.
