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 : GST notices are commonly issued due to mismatches, incorrect filings, and missing information in returns. The content highlights t...
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 : 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 : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...
Goods and Services Tax : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...
Goods and Services Tax : The case involved a penalty imposed despite the main tax demand being set aside in appeal. The Court held that the petitioner shou...
Goods and Services Tax : The Court addressed the issue where the GST portal prevented filing of a revocation application due to time limits. It allowed man...
Service Tax : The Court refused to entertain the writ as a statutory appeal remedy existed under the Finance Act. It allowed the petitioner to a...
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...
A summary of the challenges in passing on GST rate cuts to consumers, focusing on issues like input tax credit reversal and practical pricing difficulties.
Allahabad High Court held that initiation of proceedings under section 74 of the Central Goods and Services Tax Act [CGST Act] is not tenable in law since no findings is recorded which shows that there is fraud or willful mis-statement or suppression of fact to evade payment of tax.
Sikkim High Court held that section 54 of the Central Goods and Services Tax Act [CGST Act] doesn’t envisage refund of unutilized ITC for closure of business. Thus, rejection of refund application is within parameters of section 54 and lawful.
Madras High Court held that levy of late fee under section 47(2) of the Tamil Nadu Goods and Services Tax Act, 2017 is upheld for non-filing of annual return in Form GSTR-9 for F.Y. 2021-2022 after expiry of period of three years from due date of furnishing of said return.
In Puneet Batra vs UOI, the Delhi HC ruled that GST officials cannot access a lawyer’s computer without his presence, and set conditions for examining seized data.
The Delhi High Court has set aside a 3.16 crore GST demand against National Aluminium Company Limited (NALCO), ruling that the company was not given a proper opportunity to respond.
The Madras High Court ruled that a taxpayer’s timely manual appeal is valid, directing an appellate authority to decide on a case related to an e-invoice issue.
The Patna High Court quashed a GST registration suspension for ‘Shiv Construction,’ ruling that the action was invalid as it was taken without a proper hearing.
Delhi HC has directed Ahlcons India Pvt. Ltd. to file an appeal with CESTAT, limiting pre-deposit amount and raising questions about re-confirming previously dropped demands.
Madras High Court has quashed GST notices against KAL Media, ruling that show-cause notices are impermissible if clubbed for multiple financial years in a single document.
