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...
Tax can only be imposed by lawful authority and competent legislature. The Constitution safeguards citizens from arbitrary taxation.
Observing that Rule 86A is meant to secure revenue pending adjudication, the Court found the officer’s stance legally unsustainable and mandated time-bound decision-making.
The High Court set aside the appellate order for questioning transaction genuineness without prior notice, reiterating that authorities cannot go beyond the original show cause notice.
The Court restored GST registration cancelled for six months non-filing of returns, accepting financial hardship as a genuine reason and imposing strict compliance conditions.
Madras HC Dismisses Plea Against GST Registration Cancellation Over Suspicious E-Way Bill, ITC Claims, Dual GST Registration at Same Premises and for Failure to Prove Physical Movement of Goods
The High Court quashed cancellation and revocation rejection orders, holding that the show-cause notice lacked material particulars. It ruled that quasi-judicial powers must be exercised independently and not mechanically.
SC declined to interfere where High Court refused writ in alleged bogus ITC case, holding factual disputes must be examined in appeal under Section 107 with pre-deposit.
The Court refused to entertain a writ petition in a case alleging fraudulent ITC through bogus firms, holding that complex factual disputes must be examined in statutory appeal under Section 107 of the CGST Act.
The Calcutta High Court set aside cancellation of GST registration, noting it was based solely on non-filing of returns for six months. The Court granted the taxpayer four weeks to file returns and clear dues for restoration.
From 1 January 2026, GST becomes a system-driven regime with mandatory validations and irreversible deadlines. Businesses must ensure strict compliance to avoid return blocks and registration disruptions.
