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 respondents could not justify why the taxpayer would deposit money without a formal demand. The Court treated the payment as n...
Income Tax : The court examined whether consolidated GST show-cause notices across financial years are valid. It found no clear statutory bar b...
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 : 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...
Earth Minerals successfully challenged the detention and penalty orders by Uttar Pradesh GST authorities for the inter-state movement of a Motor Grader to a project site. The Allahabad High Court relied on Central Board of Excise and Customs (CBEC) circulars, holding that such movement for self-use in a works contract is ‘neither a supply of goods nor service’ and is not liable for IGST.
AP High Court held that a single composite order cannot be passed for distinct GST periods, remanding case for fresh assessments in line with statutory requirements.
Andhra Pradesh HC upholds GST registration cancellation, citing non-occupancy of declared business premises and adherence to Section 29 personal hearing rules.
Allahabad High Court disposes of Shree Dev Builders’ petition seeking waiver of GST interest and penalty, directing compliance with assessment and appellate remedies.
The Delhi High Court, in Purshottam Ray vs CGST, rejected a writ challenging a massive GST demand in a bogus invoice scam, directing the petitioner to file a delayed appeal.
The Allahabad High Court granted a stay on proceedings against Maa Vindhya Vasini Tobacco challenging a GST levy calculated on a compounded basis using assumed manufacturing capacity.
The Chhattisgarh High Court dismissed a review petition filed by Kunal BSBK Joint Venture seeking GST reimbursement from the Chhattisgarh Housing Board, holding that the petition lacked an error apparent on the record and was an attempt to re-argue the contractual dispute.
The High Court allowed a writ petition, ruling that the mere expiry of an e-way bill due to an unforeseen vehicle breakdown and subsequent transshipment of goods does not, in itself, establish an intent to evade tax under Section 129(3) of the GST Act.
The Delhi High Court relegated Ortho Clinical Diagnostics to the statutory appellate remedy under Section 107 of the CGST Act to challenge a ₹39.82 crore GST demand and penalty based on the classification of reagent and equipment supplies as ‘mixed supply’ at the highest rate of 18%.
Form GST ASMT-10 plays a central role in this scrutiny process. It is used by the tax authorities to formally notify registered taxpayers about observed discrepancies in their returns, and to provide a chance to explain or correct them before any further action is taken.
