The Madras High Court disposed of a writ petition challenging a GST demand, noting that the statutory...
GST
The Court held that seizure of ₹1 crore in cash during GST searches was unlawful because authorities...
The High Court held that cancellation of GST registration without granting a personal hearing violates Section 75(4)...
Comparison of GST composite and mixed supply with IFRS 15 bundled performance obligations, focusing on tax rate...
GSTN clarified that payments made through Form GST DRC-03 are not automatically adjusted against a demand order....
The GST portal now enforces mandatory bank account validation for registered taxpayers. Failure to link or validate...
The law blocks input tax credit for passenger vehicles with seating capacity up to 13 persons. Credit...
The court held that fees such as affiliation, examination, and migration charges collected by a university are...
Courts and CBIC clarifications state that minor clerical mistakes in e-way bills should not trigger detention under...
Considering the seriousness of the allegations and the prima facie material indicating the applicant’s involvement in the...
GSTAT directed the DGAP to re-examine the profiteering computation after questions were raised about ignored cost increases,...
GSTAT concluded that elimination of entertainment tax and other levies reduced the effective tax incidence, requiring suppliers...
The guide clarifies the difference between PTEC and PTRC registrations under Maharashtra Professional Tax law. It explains...
The Madras High Court held that once late fee under Section 47 is levied for delayed annual...
The Bombay High Court set aside a GST adjudication order because verification reports relied upon by the...
The Court set aside a GST assessment order based on an ITC mismatch after the taxpayer claimed...
The Court allowed bail after observing that the accused had been in custody since November 2025 and...
The High Court interfered with a GST recovery notice after finding that the petitioner had not been...
The Bombay High Court held that failure to address detailed objections and provide reasons renders provisional attachment...
The guide explains that construction involving goods and labour is treated as works contract service under GST....
The Madras High Court granted liberty to file an appeal within 30 days and directed the appellate...
The Court ruled that the petitioner must approach the appellate authority under the GST law, while granting...
The High Court held that GST authorities cannot issue a single show cause notice for multiple financial...
The High Court set aside the cancellation of GST registration because the order was cryptic and lacked...
Can GST authorities freeze directors’ personal assets for company dues? Legal analysis of Sections 79, 83 &...
The Madras High Court upheld the blocking of Input Tax Credit under Rule 86A after the Managing...
Courts have increasingly held that Input Tax Credit cannot be denied to bona fide taxpayers merely because...
The High Court permitted the taxpayer to file an appeal despite delay after noting that the assessment...
The Gauhati High Court held that the second FIR disclosed additional and distinct offences beyond the earlier...
The Madras High Court quashed a GST order passed after the assessee failed to reply to a...
The High Court held that there was no violation of natural justice because the taxpayer’s reply to...
The Court refused to review its earlier ruling that retrospective GST cancellation was invalid due to lack...
Explains how GST scrutiny under ASMT-10 can escalate into demand notices under Sections 73, 74 or 74A...
The Court held that valuation of goods cannot be examined during detention proceedings under Sections 129 or...
The Court held that blocking of the Electronic Credit Ledger must automatically cease after one year under...
The Madras High Court held that passing two assessment orders for the same GSTR-2A and GSTR-3B mismatch...
The High Court condoned delay in filing a GST appeal where the taxpayer believed the supplier would...
नए वित्त वर्ष में प्रवेश से पहले व्यवसायों को कई महत्वपूर्ण जीएसटी अनुपालन कार्य पूरे करने होंगे।...
The Court held that merely uploading an order on the GST portal is not sufficient communication under...
Legal principles confirm that statements recorded during GST investigations cannot alone establish tax liability. Their evidentiary value...
Courts have emphasized that GST searches are meant to gather evidence, not to collect tax during the...
The Ministry of Finance amended Notification No. 14/2018 under the Union Territory GST framework to substitute the...
The Uttarakhand High Court held that service of notice solely through the GST portal is invalid when...
The High Court held that refund of IGST paid on ocean freight cannot be rejected as time-barred...
The Court observed that the Tribunal granted partial relief without analysing whether the assessee had a strong...
The article explains that statements in GST notices are only allegations until supported by evidence. It highlights...
The Karnataka AAR held that the exemption for housing society contributions must be calculated on a monthly...
The High Court held that effective service requires authorities to consider alternative modes when there is no...
The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held...
A representation has urged reconsideration of GSTAT Procedure Rules requiring all relied-upon documents to be filed with...
The Madras High Court quashed a GST assessment order after finding that it was passed without granting...
The High Court dismissed the writ petition noting that the assessment order remained unchallenged for nearly eleven...
The Allahabad High Court held that tax determination under GST cannot be made against a deceased person....
SA Aromatics Pvt Ltd and another Vs Union of India and 5 others (Allahabad High Court) The...
The High Court revoked cancellation of GST registration after accepting the petitioner’s explanation of financial and health...
The High Court flagged serious flaws in a GST adjudication order that cited non-existent and unrelated judgments....
The Calcutta High Court held that an appellate authority must independently evaluate the grounds of appeal and...
Courts have questioned the practice of denying ITC by calling suppliers “non-existent” while simultaneously taxing outward supplies....
Invoking powers under section 27 of the Act, the State Government introduced the 2026 Amendment Rules without...
The Central Excise (Amendment) Act, 2025 restores excise duty powers after the cessation of GST compensation cess....
The Budget introduces a ₹10,000 crore SME Growth Fund and GST interest relief, while imposing mandatory late...
Under the CGST Act, executives responsible for company operations may face prosecution unless they prove due diligence....
Practical client KYC checklist for GST professionals to reduce exposure under Section 122(3A) and document safeguards against...
The Madras High Court quashed GST assessment orders passed under Section 74 after finding that no personal...
Madras High Court quashed assessment under Section 74 as no personal hearing was granted and the same...
The Court refused to interfere with the reassessment order, noting that sufficient opportunity was provided pursuant to...
The Calcutta High Court held that passing an adverse order without granting mandatory hearing under Section 75(4)...
The Court declined to exempt the Managing Director from appearance under Section 70 CGST, noting he verified...
The Gujarat High Court held that when exported goods qualify as zero-rated supply and no tax is...
Section 60 of the CGST Act allows temporary tax payment when liability is uncertain, ensuring business continuity...
The Court declined to entertain a writ petition challenging GST registration cancellation because statutory remedies under Sections...
The AAR held that flavored non-alcoholic beverages without fruit pulp fall under tariff item 22029990 and attract...
The provision extends penalties to “any person,” exposing tax professionals to liability for alleged facilitation of GST...
GST applies to under-construction properties while land and completed buildings remain exempt. The regime includes 1% and...
The appellate authority held that the advance ruling was declared non-maintainable due to absence of invoices and...
The Authority held that consultancy services for a fire station and parking project were pure services provided...
The GST Appellate Tribunal held that Section 171 does not apply where the housing project began and...
The Court quashed a composite assessment order, holding that Sections 73 and 74 require separate show cause...
Tripura HC held ITC cannot be denied under Section 16(2)(c) if buyer is bona fide and no...
Observing that the charge-sheet had been filed and the maximum punishment under Section 132 was five years,...
Explains how Place of Supply rules decide whether CGST/SGST or IGST applies and which State receives revenue....
The Calcutta High Court held that amounts already deposited with CGST authorities, not linked to any outstanding...
The Madras High Court condoned a 150-day delay in filing a GST appeal, accepting the explanation of...
The High Court revoked cancellation of GST registration and directed portal modifications to enable compliance. ITC utilization...
The Court held that a genuine mistake in revised TRAN-1 and TRAN-2 filings cannot nullify substantive transitional...
The Court held that the Appellate Authority has no power to remand matters to the adjudicating authority...
The High Court granted regular bail in a GST evasion case, noting that the arrest memo did...
Observing that Rule 86A is meant to secure revenue pending adjudication, the Court found the officer’s stance...
The High Court set aside the appellate order for questioning transaction genuineness without prior notice, reiterating that...
The Court restored GST registration cancelled for six months non-filing of returns, accepting financial hardship as a...
Madras HC Dismisses Plea Against GST Registration Cancellation Over Suspicious E-Way Bill, ITC Claims, Dual GST Registration...
The High Court quashed cancellation and revocation rejection orders, holding that the show-cause notice lacked material particulars....
Explains how influencer earnings from collaborations, barter transactions, affiliate marketing, and digital courses are taxed under GST...
The Authority held that ordinary paper bags under Heading 4819 do not qualify for the 5% rate...
The AAR held that services like printing, result processing, and online form filling for examinations are exempt...
The Authority held that a works contractor registered in Uttar Pradesh is not required to obtain separate...
The Authority held plastic compostable bags classifiable under HSN 3923 29 90, and clarified that 5% GST...
The High Court set aside a GST order confirming ITC demand under Section 74 as the authority...
The Court found inconsistency in the service date of the show cause notice and held that no...
The Court ruled that issuing a common notice for different financial years violates established precedent, though fresh...
The High Court held that delay beyond the maximum 120-day period under Section 107 of the GGST...
The High Court granted anticipatory bail in a GST fraud case, noting that the allegations were primarily...
Appeals dismissed as time-barred through FORM GST APL-02, without a reasoned order under Section 107, may deny...
This guide clarifies the legal and constitutional differences between tax, duty, cess, surcharge, and fee. Understanding these...
The GST framework has expanded nationwide adjudication powers for DGGI cases through Notification 27/2024. Additional and Joint...
Clinical Trials for Foreign Entities Not Taxable in India as Place of Supply Is Abroad: Karnataka HC
Clinical Trials for Foreign Entities Not Taxable in India as Place of Supply Is Abroad: Karnataka HC
The Karnataka High Court ruled that clinical-trial and pharma R&D services to foreign clients qualify as export...
From 1 February 2026, most tobacco products attract 40% GST with excise-based levies replacing compensation cess. GST...
The High Court set aside an ex parte GST order after finding lack of proper service and...
The Court held that CBIC Master Circulars require mandatory pre-consultation before issuing high-value excise/service tax demands, even...
The Court held that Section 73 does not prohibit issuance of multiple show cause notices for the...
Section 74A introduces a single GST demand provision for fraud and non-fraud cases from FY 2024-25 onwards....
ITC under Section 17(5)(c) is restricted only when repair or renovation expenses are capitalised. Revenue expenses remain...
Courts clarify that ITC can be blocked only on recorded “reasons to believe” supported by concrete evidence....
Telangana High Court held that rejection of refund application by refund sanctioning authority not sustained since authorities...
सेमिनार में अधिवक्ताओं ने अपील फाइलिंग, फीस त्रुटि और क्षेत्राधिकार संबंधी समस्याओं को उठाते हुए पोर्टल सुधार...
The Court set aside the remand order after finding legal infirmities in compliance with arrest safeguards under...
The Bombay High Court held that a single show cause notice under Section 74 covering multiple financial...
The analysis confirms that export of legal services qualifies as zero-rated supply under Section 16 of the...
The Supreme Court held that refund under Section 54 of the CGST Act is not payable to...
The AAR held that shaving foam and shaving cream are distinct products based on composition, packaging, and...
The Authority rejected classification of plastic sterile aprons and shoe covers under garment heading 6210. It held...
The GSTAT found that ITC reversal claimed by the developer was not factored into the original computation....
The anti-profiteering investigation calculated profiteering due to enhanced ITC under GST. As the developer passed on the...
Courts are moving away from treating absence of DIN as automatically voiding tax notices. If the document...
Kerala High Court held that importer mis-declared semi-dried dates imported by them as fresh dates hence IGST...
The Court held that ITC cannot be mechanically reversed merely because the supplier failed to pay GST....
The Court ruled that provisional attachment under Section 83(1) cannot continue beyond one year as per Section...
The Authority held that delivery charges collected from unregistered consumers are exempt from GST when classified as...
GST for Charities & NGOs: The Big Changes You Must Know (Registration Relief, ITC Blocks, RCM Shifts...
The Court held that bona fide purchasers cannot be denied ITC merely because the supplier failed to...
The High Court granted a post-decisional hearing after finding that a proper Chartered Accountant’s certificate with UDIN...
The High Court ruled that mud engineering services and related chemicals supplied under a drilling contract are...
Relying on the retrospective insertion of Section 16(5), the Court quashed orders reversing ITC as time-barred. The...
While the Bharatiya Sakshya Adhiniyam follows the rule that the asserting party must prove its claim, Section...
Madras High Court held that affiliation fee collected by the Universities does not fall within exemption hence...
The High Court ruled that refund of unutilised ITC on exports cannot be rejected solely due to...
Recent AAR rulings have raised questions on whether ITC on imports is subject to Section 16(4). While...
GST treatment of reimbursements depends on whether the supplier qualifies as a pure agent under Rule 33....
Karnataka High Court held that refund of accumulated Input Tax Credit in case where the input and...
The Court partly allowed the writ petition, noting that the petitioners claim was found genuine upon verification....
The High Court dismissed the petition challenging GST assessment orders due to unexplained delay. It held that...
The High Court held that salaries paid to foreign employees are excluded from GST under Schedule III...
The Court held that pendency of a Supreme Court challenge on fish meal GST does not waive...
The Supreme Court held that refund of GST collected and passed on to consumers must be credited...
The Rajasthan High Court directed release of confiscated arecanuts upon furnishing security equal to the invoice value,...
The Court held that assessment for FY 2024–25 cannot be passed under Section 74 after its omission...
The High Court upheld the GST assessment order, ruling that delay in filing the writ and presence...
The Court ruled that liability under Section 93 does not permit tax determination against a deceased proprietor....
The High Court held that arrest was not necessary in a dispute over a GST overdraft arrangement....
Holding that responsibility for delay required factual adjudication, the High Court refused to exercise writ jurisdiction and...
The Court ruled that GST proceedings initiated under Section 74 for FY 2024–25 were without jurisdiction and...
The Court held that reimbursement claims cannot be processed without required documents and ordered verification before releasing...
The Court held that once statutory documents establish genuine purchases, ITC cannot be denied under fraud provisions....
Budget 2026 proposes deleting the special intermediary rule, shifting place of supply to the recipient’s location. This...
Form GST DRC-01A is intended to inform the taxpayer about the proposed demand and to provide an...
The Delhi High Court refused to quash the CBIC circular assigning “proper officer” functions, holding that it...
The Court quashed a GST demand where discrepancies arose from double entry in returns, granting a fresh...
The High Court allowed manual filing of GSTR-3B where ITC could not be claimed due to an...
The Court held that ITC could not be denied where the March 2020 return was filed before...
The Court held that issuing a single assessment order covering several financial years is without jurisdiction. Separate...
The High Court examined whether delay beyond the limit prescribed under GST law could be condoned. It...
Reiterating limits under Sections 73 and 74, the court ruled that combining several tax years into one...
The issue was whether accused persons in alleged GST evasion were entitled to bail. The Court held...
The issue before the SC was whether continued custody was justified after filing of the charge sheet....
The AAR held that royalty paid for mining leases is consideration for licensing services to use minerals....
Explore how optimising working capital through January 2026 GSTR-3B updates transforms financial management and compliance. The post...
The Court allowed the assessee to seek revocation of GST cancellation and regularise returns after expressing willingness...
The High Court held that claiming ITC in April for goods received then, though invoiced in March,...
The Court quashed rejection of a GST rectification application after finding that reconciliation statements and portal records...
The case addressed cancellation of GST registration due to non-filing of returns. The High Court allowed the...
The Tribunal held that where the input tax credit ratio reduced in the post-GST period, no additional...
The Tribunal held that increasing base prices after a GST rate reduction defeated the statutory mandate of...
The Court held that once late fees are imposed for delayed filing of returns under Section 47,...
The issue was whether writ jurisdiction could be used to condone delay beyond 120 days under GST...
The issue was fragmented visibility of GST notices across multiple tabs. The key takeaway is that all...
The GST portal has revamped GSTR-3B filing to improve interest calculation, ITC usage, and reporting accuracy. Taxpayers...
Courts have clarified that summons, audits, and investigations do not amount to initiation of proceedings under GST....
The court held that appeals filed beyond the three-month period plus one-month condonable window under Section 107...
Following the High Court’s ruling on limitation, the Supreme Court dismissed the SLP as withdrawn. The decision...
The court ruled that a petitioner cannot re-agitate merits after appeal and writ remedies fail on limitation....
Recent Landmark GST Rulings: Key Takeaways for GST Practitioners – An analytical roundup of judicial trends shaping GST...
Budget 2026 revamps Customs, Excise, and GST to simplify compliance and boost exports. The key takeaway is...
The court held that amounts credited due to a clerical RTGS error cannot be retained or recovered...
The government outlined how GST 2.0 lowers tax burdens and simplifies compliance. The key takeaway is higher...
The Government clarified that GST delays attract fees, not penalties. Late fee collections remained under ₹2,000 crore...
This article traces the dispute over taxing intermediary services under GST. The key takeaway is how policy...
The case examined whether a cinema operator passed on the GST reduction on ticket prices. The Tribunal...
The Bill introduces relief on post-supply discounts, export taxation, refunds and intermediary services. It also simplifies customs...
Limited but impactful GST amendments streamline valuation, refunds, and dispute resolution. The key takeaway is reduced litigation...
The Budget shifts intermediary services to a recipient-based place of supply and extends provisional refunds to IDS....
The High Court set aside a GST demand where no show cause notice or hearing opportunity was...
The court held that ITC disallowance under Section 16(4) became unsustainable due to retrospective statutory amendment and...
The High Court upheld dismissal of a GST appeal where the appellant failed to substantiate reasons for...
The court accepted medical treatment as an explanation for failure to file appeal in time but found...
The court addressed denial of a GST refund arising from repeated deficiency memos on a leasehold transfer....
A complete snapshot of February 2026 deadlines covering TDS, GST returns, QRMP filings, and payments. Helps taxpayers...
This article examines how GST enforcement shifts the burden of supplier failures onto bona fide buyers. The...
GST law continues to deny ITC on buildings and civil structures used in manufacturing. This significantly increases...
GST law bars returns after three years, but an approval-based unbarring facility offers limited relief. Filing is...
The GST portal now adjusts interest using minimum cash ledger balance during delays. Taxpayers must still verify...
India shifts tobacco GST to RSP-based valuation from Feb 2026, raising tax outflows, tightening liquidity, and reshaping...
GST Network has issued an advisory introducing significant system enhancements in GSTR-3B beginning with the January 2026...
Karnataka High Court held that jurisdiction under Article 226 read with section 482 of Cr.P.C. is exercisable...
Courts have held that the two-year limit under Section 54 is not mandatory in all cases. Where...
The Tribunal held that no profiteering arose where the ITC-to-cost ratio declined after GST. The key takeaway...
The Court held that once one GST authority initiates proceedings, the other cannot start fresh action on...
The Supreme Court granted bail noting over eight months of pre-trial custody, absence of charge framing, and...
While not deciding the validity of the disputed notifications, the High Court granted relief due to lack...
The High Court quashed an ex parte GST adjudication passed without personal hearing. The matter was remitted...
The issue was whether one assessment order could cover three different tax years. The Court held that...
The issue involved an ex parte GST assessment raised against an unregistered contractor due to incorrect reliance...
The High Court held that once the GST Appellate Tribunal is functional and timelines are notified, disputes...
Authorities erred in treating direct consultancy services as intermediary supplies. The ruling confirms refunds where the supplier...
llegations of forged invoices and wrongful ITC claims did not justify custodial interrogation. The court extended anticipatory...
The court held that GST laws form a complete code for tax evasion offences. Parallel prosecution under...
The issue was whether export refunds can be denied when the transferor company transfers only part of...
CBIC has operationalised capacity-based excise duty on specified tobacco goods from February 2026. The update outlines declarations,...
The Court held that post-amalgamation, the transferor company cannot claim GST refunds. Unutilised ITC must move only...
This article clarifies when e-invoicing is mandatory for export supplies under GST. It explains that only taxable...
The Court held that misclassification of ITC between CGST/SGST and IGST does not result in excess claim...
The Court held that GST exemption under the 2025 notification applies only to individual health insurance policies....
The webinar explains how the first reply and pleadings determine the direction of GSTAT appeals. It highlights...
In recent interactions with taxpayers across sectors, a recurring concern is the intensity of GST compliance oversight....
The court declined to interfere with GST registration cancellation where the taxpayer failed to reply to a...
Kerala High Court upheld a Section 73 notice where the dealer challenged rejection of TRAN-1 after more...
The Court held that an assessment passed without personal hearing was unsustainable even though notices were uploaded...
The Court held that GST dues of a company under liquidation cannot be directly recovered from directors....
The Court set aside the appellate order and remanded the matter after noting the statutory amendment allowing...
The issue was misuse of arrest powers against genuine buyers. Courts have held that coercive arrests for...
The Court ruled that filing GSTR-3B returns and paying tax nullifies best judgment assessment orders under Section...
Orrisa High Court held that the petitioner is entitled to interest on the amount refunded with respect...
NCLAT Delhi held that provisions of section 9(2) of the CST Act doesn’t create statutory charge on...
The issue was whether GST applies on amounts deducted as “royalty” from contractors’ bills. It was held...
The tribunal accepted an area-based methodology for computing profiteering in a housing project, rejecting turnover-linked calculations. The...
A slight increase in post-GST ITC was held to amount to profiteering when not passed on. The...
The Court held that a final GST adjudication order passed within three months of the show cause...
The Court held that interest under reverse charge cannot be recovered without prior adjudication. Coercive recovery was...
The issue was a municipal demand raised without prior notice. The Court accepted the authority’s statement to...
The Court examined whether a show-cause notice under Section 74 was issued by a competent authority. Limited...
The Court examined a GST final intimation alleged to be issued without jurisdiction and statutory compliance. Interim...
The Court set aside a GST demand that exceeded the amount proposed in the show-cause notice. The...
The Court held that petition, ARR processing, and licence fees collected while performing statutory regulatory functions do...
The Court will examine whether corporate guarantees issued by a parent company to its subsidiaries amount to...
GST law sets no deadline for deciding appeals, yet interest keeps accruing. Courts intervene where delay unfairly...
The court held that arrest during a GST investigation was unlawful as mandatory safeguards under the BNSS...
The issue was whether refunds can be averaged across months. The key takeaway is that IDS refunds...
Clarifies the fast-track GST registration process under Rule 14A. The key takeaway is approval within three working...
Explains how a credit note rejection led to excess GSTR-3B tax without IMS visibility. The key takeaway...
The court held that ITC cannot be denied solely due to delayed return filing when statutory amendments...
The High Court closed the writ petition after noting that the GST Appellate Tribunal had been constituted...
The Court held that assessment orders under Section 62 stand deemed withdrawn where returns and dues are...
The High Court quashed denial of ITC for FY 2019–20 made under Section 16(4). Authorities were directed...
The court held that paying CGST/SGST instead of IGST does not amount to tax evasion. Authorities cannot...
The court held that once late fee is imposed for delayed annual return filing, a further general...
The Supreme Court upheld that mere excess stock found during inspection is insufficient for confiscation under Section...
The GST Appellate Tribunal accepted the DGAP report after finding no profiteering under Section 171 of the...
The GST Appellate Tribunal held that the profiteering amount must exclude benefits already passed on to home...
The Tribunal accepted the DGAP report after the complainant failed to appear despite confirmed receipt of the...
The High Court disposed of the writ petition after the constitution of the GST Appellate Tribunal, permitting...
The court held that passing a GST order on the same day as filing an additional reply...
The court held that blocking of an electronic credit ledger under Rule 86A cannot continue beyond one...
The court held that dismissal of an appeal solely for delay was unsustainable where notices were uploaded...
The court held that passing an ex parte GST assessment solely on portal-uploaded notices without granting personal...
The court held that bank account attachment under GST cannot continue beyond one year without renewal. Failure...
The law mandates strict adherence to the notice’s grounds and amounts. Any enhancement or new basis at...
The court ruled that Section 74 proceedings cannot be invoked in the absence of fraud or wilful...
Courts have ruled that transfer of leasehold rights is not a supply of services. The key takeaway...
Section 74 applies only where fraud or intent to evade tax is established. Vague notices based on...
Punjab and Haryana High Court held that bail in fraudulent GST Input Tax Credit allowed since trial...
The Court ruled that refunds arising from statutory pre-deposits must follow the specific appellate provisions, holding the...
The High Court held that Notifications extending GST limitation were vitiated and illegal. As a result, the...
Authorities detected large-scale ITC fraud involving invoices without actual supply of goods. The arrests signal strict enforcement...
High Courts are declining to entertain GST writs now that GSTAT is operational. Taxpayers must pursue statutory...
The High Court held that challenges to GST assessment orders must be pursued through statutory appeals. Failure...
The High Court restrained coercive GST recovery as the show cause notice spanned six years in one...
The High Court set aside a GST assessment issued after the taxpayer’s death, holding that proceedings cannot...
The Court examined a GST demand raised after the death of a proprietor and held that proceedings...
The High Court held that a service provider engaged in export of services was not an intermediary...
The Court examined whether senior company officials accused of large-scale service tax evasion deserved bail. Holding the...
The Court examined whether ITC could remain blocked under Rule 86A beyond one year on the same...
The High Court ruled that ITC cannot be reversed when the supplier was registered at the time...
Service tax demand raised on the Greater Chennai Police Commissionerate for providing Bundobast and security services, holding...
Punjab and Haryana High Court held that bail application in the matter of fake GST input tax...
The Tribunal accepted the anti-profiteering report after the respondent agreed to pay ₹67.02 crore to eligible homebuyers....
The Tribunal held that allegations of profiteering were not substantiated after detailed verification of records and returns....
The error arises when rejected TDS entries are not amended by the deductor. Correcting the entry through...
The Court held that a genuine buyer cannot lose ITC merely because the seller failed to deposit...
Treating all works contracts as services at 18% ignores their composite nature. The key takeaway is that...
Section 107(6) of the CGST Act enforces a fixed pre-deposit for appeals. The key takeaway is the...
The CGST Act clearly covers territorial waters but is silent on EEZ. This raises a serious question...
The court held that Section 74 cannot be used unless fraud, wilful misstatement, or suppression with intent...
The dispute concerned whether internal road works were taxable at 12% or 18% under GST. The High...
The High Court held that failure to grant a personal hearing before passing an adverse GST order...
The court ruled that a single assessment covering several tax periods violates GST provisions. Orders were set...
The High Court remitted GST DRC-07 orders after noting that show cause notices were not replied to....
The AAR held that medicated toilet soap cannot claim the 5% GST rate meant for ordinary toilet...
The ruling refused to admit the application, noting that the pure agent issue on electricity reimbursement had...
This explains how IDS refunds work under GST for MOOWR and DTA supplies. The key takeaway is...
The issue was whether transporters can claim ITC on bio-diesel. The ruling confirms ITC is allowed when...
The Court refused to quash a detailed GST show-cause notice, holding that the purchaser must participate in...
The Court held that alleged overlap between State and Central GST proceedings involves factual scrutiny, not a...
The court ruled that absence of toll plaza receipts cannot justify denial of ITC when invoices, e-way...
The High Court set aside a GST notice covering four tax periods in one proceeding. It held...
The High Court held that issuing a single GST show cause notice for more than one financial...
Allahabad High Court held that toll plaza receipts not mandatory for justifying actual physical movement of goods...
The High Court set aside a GST garnishee notice where tax dues of one company were recovered...
The issue is how suppliers can charge GST at 0.05% or 0.1% on export-linked supplies. The key...
The issue is what triggers GST liability. It is held that only transactions qualifying as “supply” under...
GSTN has made Table 3.2 of GSTR-3B non-editable with auto-population from GSTR-1/1A/IFF. The update ensures consistency in...
The High Court closed the writ petition after noting that the GST Appellate Tribunal had been constituted,...
29 दिसंबर 2025 की एडवाइजरी के अनुसार आईटीसी रिक्लेम और आरसीएम क्रेडिट अब सिस्टम द्वारा पहले जाँचे...
CBIC circulars confirm GST exemption for qualifying services to Governmental Authorities like DMFTs and limited-value horticulture works....
The Karnataka High Court held that blocking electronic credit ledger under Rule 86A without a prior hearing...
The court ruled that genuine purchasers cannot lose ITC because a supplier failed to deposit GST. Section...
This case examines whether courts can review GST classifications when public health concerns are raised. The key...
Karnataka High Court provides guidelines for arriving at differential tax amount due to change in tax regime...
This article explains how the new Section 74A consolidates GST penalty proceedings and standardises timelines for both...
This article explains how misclassifying making charges as goods leads to GST short payment and highlights the...
This article clarifies the legal distinction between system-generated mismatch intimations and officer-led best judgment assessments, explaining when...
The article explains that GST violations alone do not trigger PMLA unless they are connected to a...
The Tribunal held that state-fixed maximum ticket prices do not excuse failure to pass on GST rate...
The Tribunal ruled that economic pressures and COVID-era costs cannot justify retaining GST rate cut benefits. Businesses...
The 2025 Rules mandate electronic filing on the GSTAT Portal using FORM GST APL-05. The key takeaway...
The High Court held that incentives earned by an advertising agency from media firms do not attract...
The court examined whether the services qualified as intermediary services and found the issue already settled by...
The High Court stayed a GST demand where the assessee alleged denial of a personal hearing under...
The court set aside tax and penalty proceedings initiated solely because the supplier’s GST registration was earlier...
The High Court held that disputes involving alleged fraudulent ITC availment should be examined in statutory appeal...
The Court held that provisional attachment could not continue once the underlying tax demand was set aside...
The Delhi High Court quashed an ex parte GST demand order and remanded the case after finding...
The Supreme Court held that leasing residential property for use as a student or working-professional hostel qualifies...
The High Court declined to interfere with a GST show cause notice, holding that the challenge was...
Summary: This article provides a comprehensive practical guide to correctly reporting exempt, nil-rated, and non-taxable supplies in...
The issue was whether summons under Section 70 trigger formal GST proceedings. Courts held that summons are...
ITC on Construction of Commercial Buildings for Leasing: Landmark Supreme Court Ruling Overturned by Retrospective Amendment to...
The Supreme Court ruled that leasing residential premises for hostels qualifies as renting for residence. GST exemption...
The Court held that confiscation orders passed under GST laws are appealable under Section 107 and should...
The Court held that presumptions under Sections 132(4A) and 292C of the Income Tax Act apply only...
The Supreme Court held that GST exemption depends on residential use of the property, not the commercial...
The issue was whether ITC could be recovered from a bona fide recipient without first proceeding against...
The High Court affirmed the assessment by applying its earlier decision while directing payment of differential tax...
The High Court set aside the appellate order rejecting the petitioner’s delayed GST appeal, recognizing the death...
A practical two-day GSTAT workshop equips professionals with drafting, presentation, and procedural skills to excel in GST...
Non-cash perks like gold or trips trigger TDS under Section 194R, but conflicting GST rulings for sellers...
This article explains the exact conditions under which a housing society must register under GST. The key...
Gauhati High Court held that writ petition is not maintainable due to availability of alternative efficacious remedy...
Orissa High Court held that filing of writ petition challenging adjudication order under section 73 of the...
Karnataka High Court quashed a GST revision order, holding that revisional powers under Section 108 cannot be...
The Bombay High Court set aside a GST cancellation order, highlighting the need for reasoned decisions and...
Court rejected writ petition challenging GST demand, directing petitioner to pursue appeal under Section 107 due to...
GST Audit Checklist Explained: Compliance Failures That Trigger Tax, ITC Reversal & Deemed Supplies; GST Audit Reveals...
The Calcutta High Court held that retrospective cancellation of a supplier’s GST registration alone cannot justify denial...
The Bombay High Court quashed an order as the show-cause notice failed to specify date, time, and...
The Court held that documents seized during a survey justified rejection of accounts and best judgment assessment....
The Court quashed an ex-parte GST order where the initial notice did not comply with procedural requirements,...
Court held that GST registration cannot be cancelled retrospectively when the proprietor had passed away before the...
The Court ruled that ITC reversal is unsustainable when the supplier was registered and tax was duly...
Court allows appeal despite earlier dismissal for non-compliance with statutory pre-deposit, noting recovery of over 10% of...
The Court held that the premix, understood popularly as instant coffee, must be classified under the specific...
The ruling held that only manpower-based municipal activities qualify as pure services eligible for GST exemption. Operation...
The Delhi High Court held that interest must be paid after refund re-credit was delayed because PMT-03...
The Court held that a provisional bank account attachment under Section 83 had lapsed because the statutory...
The Court noted that the writ petition challenging alleged fraudulent ITC was dismissed but allowed additional time...
The Court held that a provisional attachment order under Section 83 ceases to operate after one year....
The Court examined whether rectified refund applications filed after deficiency memos remained within the two-year limit. It...
The Allahabad High Court ruled that parts replaced during warranty and AMC periods are taxable, applying the...
The Court held that pre-SCN consultation became discretionary after the 2020 amendment, rendering the petitioner’s challenge untenable....
The Court restored GST appeals before the Appellate Authority, requiring the petitioner to pre-deposit 25% of the...
Court held that C-Forms could not be refused solely because inter-state purchases were mistakenly omitted from revised...
Explains eligibility under Section 116, highlighting that only advocates, CAs, CMAs, CSs, GSTPs, retired officers, and authorised...
The Court ruled that authorities cannot block more Input Tax Credit than what is available in a...
The Orissa High Court permits the petitioner to maintain a stay on a first appellate GST order...
The Commissionerate seeks experienced audit firms to undertake statutory Special Audits covering turnover, ITC, tax payments and...
The court issued notice on a petition challenging GST demand raised for Input Tax Credit distribution among...
The Madras High Court upheld the GST demand for reversal of input tax credit, citing supplier non-payment....
Patna High Court ruled that pre-deposit of 10% of disputed tax for CGST/BGST appeals cannot be made...
Easily consolidate multiple GSTR-2B Excel files—including different GSTINs—into a single structured report with this automatic, one-click Excel-based...
The tool streamlines GSTR 9 reporting at GSTIN level, automates table selection, and reconciles tax liabilities with...
The High Court set aside a GST order against Sanjay Medicos, granting the petitioner time to reply...
The Court granted bail to an accused in a cement supply fraud case, noting pre-trial incarceration cannot...
The Supreme Court reaffirms that High Courts must refuse writs under Article 226 when effective alternate remedies...
Courts held that allegations of large-scale fraudulent ITC require factual adjudication and are unsuitable for writ jurisdiction,...
The Court held that penalty proceedings issued six to nine years late under the repealed VAT law...
The Delhi High Court allowed a company to file a GST appeal despite delay, citing the serious...
The Court remanded an ex-parte GST demand order after the petitioner could not respond due to a...
%%category%% A practical two-day GSTAT workshop equips professionals with drafting, presentation, and procedural skills to excel in...
%%category%% Delhi High Court held that VAT (Audit) officer, not being jurisdictional officer, are not competent to...
%%category%% Kerala High Court held that compounding under KVAT Act for that year cannot be cancelled in...
%%category%% The Allahabad High Court ruled that a GST penalty under section 129(3) cannot be imposed for...
%%category%% The AAR held that invoice value applies for supplies to related persons eligible for full ITC,...
A practical two-day GSTAT workshop equips professionals with drafting, presentation, and procedural skills to excel in GST...
The Court held that an adjudication based solely on GSTR-3B and GSTR-2A mismatch cannot stand when the...
The Supreme Court condoned the delay but dismissed the special leave petitions, affirming the impugned judgments. Petitioners...
The High Court granted bail after noting that investigation was complete, the petitioner had been in custody...
The Court allowed bail after noting six months of custody, holding that continued detention was unnecessary. Allegations...
Rajasthan High Court held that the matter of conversion of arrest warrants issued against accused committing economic...
Centre obliged to refund wrongly paid IGST on intra-state supplies as SGST paid to State authorities
Centre obliged to refund wrongly paid IGST on intra-state supplies as SGST paid to State authorities
Karnataka High Court held that IGST wrongly paid to Centre on intra-state supplies is required to be...
Gujarat High Court held that detention order is liable to be quashed and set aside since department...
Tripura High Court rules that collection of GST penalty without passing a formal order under Section 129(3)...
Delhi High Court sets aside GST orders passed without notice or opportunity for reply and remands the...
Supreme Court declines judicial intervention in GST registration, emphasizing policy decisions rest with the government and legislature....
The J&K High Court directed restoration of GST registration for a petitioner who undertook to deposit taxes,...
The J&K High Court directed restoration of GST registration for a petitioner who undertook to deposit taxes,...
Explains why cryptocurrency is not treated as foreign currency under GST law, causing service exporters to lose...
The Court found that authorities incorrectly initiated Section 130 action based on survey findings, reaffirming that excess...
Taxpayers must furnish bank account details within 30 days of registration or before filing GSTR-1/IFF. Non-compliance may...
Taxpayers who discharge missed GST liabilities through DRC-03 using ITC for supplies already reported in GSTR-1 are...
The Court held that the final cancellation order exceeded the allegations in the show cause notice, making...
The Court held that GST authorities wrongly calculated tax on total turnover despite having actual combo-pack sales...
Court held prima facie that converting property from leasehold to freehold forms part of a sale and...
A detailed look at the revised ITC reporting norms in GSTR-9 following recent notifications and FAQs, highlighting...
The Orissa High Court set aside a GST order of Rs.17.89 lakh after the tax periods in...
Madras HC quashed a GST assessment after petitioner missed a notice posted online and directed a fresh...
Karnataka High Court held that works contract entered with State and other Government agencies needs to calculate...
The Court declined to exercise writ jurisdiction, holding that allegations of fraudulent ITC require factual scrutiny through...
Madras High Court rejected petitioner’s limitation plea despite COVID-19 extensions and remanded case for fresh adjudication, subject...
Delhi High Court remands SCNs issued to a taxpayer for fresh adjudication, citing violation of natural justice....
HC set aside a rectification rejection after finding that authority failed to provide a personal hearing. Matter...
Delhi High Court declined to entertain a writ petition challenging ITC demands, emphasizing appeals are the proper...
Court held that Covid-19 exclusion period applies to all judicial and quasi-judicial proceedings. It confirmed that limitation...
Tribunal introduced a phased filing schedule to prevent system congestion on new electronic platform. The directive ensures...
A practical guide on how India taxes imported digital services, explaining GST under RCM and when TDS...
A complete guide to understanding when IDS arises, who can claim refunds, and how GST 2.0 rate...
A clear breakdown of how Rule 37A forces ITC reversal when suppliers fail to file GSTR-3B and...
The Court ruled that a fresh demand under Section 73 cannot be raised when the taxpayer’s explanation...
Court allowed bail to a businessman accused of claiming input tax credit through shell companies, citing completed...
he Court dismissed a writ petition challenging GST registration cancellation, noting the petitioner’s failure to file statutory...
Court held that an appeal must be filed before Tribunal within notified window and directed a 10%...
HC quashed an appellate order rejecting a GST appeal as time-barred, holding appeal was filed within limitation...
Explains the revised rule limiting Table 8C to FCM invoices and blocked credits, clarifying how incorrect reporting...
Learn how ITC works, who can claim it, and the compliance requirements under GST. Key takeaway: ITC...
ITC denial is unjustified when the supplier was registered at the time of the transaction. Courts confirm...
Breaks down the 2025 GST changes affecting accommodation services. Key takeaway: rooms under ₹7,500 are taxed at...
Explains the correct process for claiming past ITC using GSTR-2B data and filing within the annual return...
Authorities uncovered a web of non-existent entities issuing invoices without supply, causing huge GST revenue loss. The...
Allahabad HC found that GST dispute raised factual questions unsuitable for writ jurisdiction. It directed petitioner to...
The Allahabad High Court allowed bail to an accused in a high-value GST fraud case, citing completion...
The High Court held that since the petitioner’s appeal was pending when Rule 96(10) was omitted through...
The High Court found that the adjudicating authority exceeded its jurisdiction and failed to provide a proper...
The Karnataka High Court quashed a GST adjudication order after finding that the show-cause notice was uploaded...
The Bombay High Court ruled that authorities cannot raise tax demands after a resolution plan’s approval under...
Court stressed that fraud or wilful misstatement must be explicitly alleged before invoking Section 74, quashing all...
The Court held that bona fide purchasers are entitled to Input Tax Credit even if the seller...
Allahabad High Court held that GST registration cannot be cancelled without issuing a mandatory notice in Form...
Court held that determining jurisdiction between State and Central GST authorities requires factual examination and advised petitioner...
The Madras High Court held that a taxpayer’s delay in withdrawing an appeal should not disqualify them...
Court held that the order confirming fraudulent ITC and penalties is appealable under Section 107, granting petitioner...
The Court held that Input Tax Credit cannot be denied due to a bona fide filing error...
Gujarat High Court held that petition for levy of VAT on supply of medicines, stents, implants, consumables...
Learn about the latest relaxations and optional tables in GSTR-9 and GSTR-9C for FY 2024-25, including simplified...
Learn how to correctly report ITC claims, reversals, and reclaims in GSTR-9 for FY 2024–25 with proper...
The Madras High Court directed reassessment of GST interest, holding that tax already paid before notice issuance...
The Court directed reconsideration of a GST demand after finding that the taxpayer’s reply was not fully...
High Court held that DGGI summons were unenforceable after jurisdiction to investigate was confirmed to rest with...
Delhi High Court held that a GST evasion informer has no legal right to claim a reward,...
Rajasthan High Court held that voluntary GST cancellation alone is not grounds to freeze a company’s bank...
Madras High Court allowed revival of cancelled GST registration in line with Suguna Cut Piece Centre ruling,...
The Court restrained recovery of VAT interest from United Spirits, observing uncertainty on whether Extra Neutral Alcohol...
The Gujarat AAR held that fusible interlining fabrics of cotton are classifiable under Chapter 52 and not...
Tamil Nadu AAAR rules TR-6 challan not a valid document for availing ITC on import IGST; only...
Supreme Court holds refund cannot be claimed without challenging assessment or self-assessment under Customs, Excise, Service Tax,...
Entry 9 of Notification No. 8/2017-Integrated Tax (Rate) and Entry 10 of Notification No. 10/2017-Integrated Tax (Rate),...
Telangana High Court ruled that procedural defects and delayed order communication justified reconsideration of Padmaja Gas Agencies’...
The Court directed tax authorities to share material forming the basis of a ₹1.79 crore GST demand...
Gauhati High Court held that statement of tax determination under section 73(3) of the CGST Act does not...
Bombay High Court holds that a GST Show Cause Notice (SCN) served on an old, non-authorized email...
Supreme Court upheld the judgement of High Court and held that in case of execution of a...
Gujarat High Court granted anticipatory bail to a Chartered Accountant accused of alleged GST evasion, holding that...
The Supreme Court admitted a PIL seeking nationwide prohibition of online gambling and betting and the application...
Calcutta High Court directs CGST authorities to accept a delayed appeal against a Section 73 order and...
Bombay High Court allowed Aarti Drugs Limited’s petition, ruling that repeal of CGST Rule 96(10) in October...
Bombay High Court set aside the Order-in-Original dated April 20, 2024, finding a patent failure of natural...
Orissa High Court directs GST authority to first assess the maintainability and merits of an application seeking...
The High Court found the accused’s claims of illegal arrest and lack of police procedure compliance to...
The Andhra Pradesh High Court ruled that the two-year limitation period under Section 54 of the CGST...
Summary of CGST Fourth Amendment Rules 2025: automated registration (Rule 9A) and simplified compliance option (Rule 14A)...
Analysis of the concerning trend of State GST officers advising retroactive ITC reversals using Circular 170, creating...
Essential steps for filing GST appeals before the Appellate Tribunal, covering order review, appeal drafting, documentation, and...
Finance, Commerce, and IT Ministers reviewed GST reforms under the GST Bachat Utsav, highlighting rate cuts, price...
The Andhra Pradesh High Court set aside a GST cancellation order, ruling that the retrospective cancellation date...
Delhi High Court permitted petitioners to seek anticipatory bail under Cr.P.C. Section 438 for CGST offences, citing...
Court directed a fresh assessment, holding that flavoured milk is correctly classified as milk with added sugar...
GSTAT upheld DGAP’s findings that residual ITC benefit of ₹3.55 lakh was passed on by contractor to...
GST registration is mandatory for businesses exceeding Rs.20/40 Lakhs turnover. Learn about compulsory registration for RCM, e-commerce,...
Effective November 1, 2025, CBIC’s Fourth Amendment Rules introduce automated GST registration (Rule 9A) within three days...
October 2025’s GST return is the final window for crucial adjustments for FY 2024-25, including claiming pending...
Analysis of the Supreme Court’s Skyline Construction (2025) ruling barring double taxation on subcontractor payments; principle upheld...
CBIC introduced new GST Rules 9A and 14A (effective Nov 1, 2025) to automate registration within 3...
The Gujarat High Court held that importers under the EPCG Scheme are entitled to IGST refunds for...
Madras HC held that contractors are entitled to reimbursement of 7% differential GST, as no additional input...
Recognizing initial technical difficulties in GST compliance, the Kerala High Court allowed taxpayers to reapply for ITC...
In the matter of Deepak Kumar Bhagat, the High Court ruled that a hyper-technical view, especially one...
Finding the tax order was passed without an opportunity of hearing, the Allahabad High Court set aside...
CBIC’s FY 2024-25 updates tighten ITC reporting and auto-population in GSTR-9/9C. Learn who must file, due dates,...
GSTN has revamped Table 6 in GSTR-9 for FY 2024-25 to clearly separate current and previous year...
Employee Diwali gifts may spread festive cheer, but GST law under Section 17(5) blocks Input Tax Credit...
GST E-Invoicing is mandatory for businesses with over Rs.5 Cr turnover, digitizing B2B/Export supplies to curb evasion....
GST applicability on co-operative society fees: Registration fees are exempt, but audit fees are taxable under RCM...
Finance Ministry issues Fourth Amendment to CGST Rules 2025 introducing e-registration, new Rule 14A, and updated GST...
Analysis of GSTR-9 and 9C changes for FY 2024-25, including mandatory ITC segregation, new reversal disclosures, and...
Court held that authorities cannot block Input Tax Credit accrued after the date of action, directing restoration...
India’s GST Council launches Fast Track Registration for SMEs, guaranteeing 3-day approval for low-risk entities. Features AI verification,...
Understand the tax implications of employer-provided gifts for GST and Income-tax. Learn about the Rs.50,000 GST limit,...
GST 2.0 is a landmark reform aimed at boosting consumption and economic growth by rationalizing tax rates,...
The GST portal will bar return filing (GSTR-1, 3B, 9/9C, etc.) after three years from the due...
GST portal’s Invoice Management System (IMS) introduces Import of Goods section for BoE action. Manage imports and...
Authority held that consultancy services like planning and estimation qualify for GST exemption only when related to...
Year-end GST compliance for FY 2024–25 is critical. CAs face challenges in manual reconciliation and managing ITC....
Levy of Integrated Goods and Services Tax (IGST) on ocean freight under Cost, Insurance, and Freight (CIF)...
Madras HC rules contractor cannot defer GST payment due to non-reimbursement by govt client, but grants relief...
While upholding validity of an unsigned GST order accompanied by DRC-07, Delhi High Court quashed rectification order...
Delhi High Court took note of government’s decision to discontinue GST concessions for orthopedically disabled persons and...
Allahabad HC grants bail to Manoj Kumar Garg in a {₹}40 crore fake ITC case, citing completed...
Gujarat AAR ruled that the ₹60 crore transfer of RDB Realty s Surat housing project qualifies as...
Where inspection reports and material evidence establish non-functional business activity and assessee failed to avail opportunities for...
Non-service of notice and denial of hearing before adjudication under Section 73 violates Section 75(4) and the...
Ujjawal Agarwal, accused of ineligible Input Tax Credit use under the Assam GST Act, secures regular bail...
J&K HC ruled that tax officers must consider a delayed reply to a GST SCN u/s 73...
GST’s Section 16(4) sets an ITC claim deadline for invoices/debit notes. This summary analyzes why the limit...
The Guwahati HC granted anticipatory bail to a man accused in a Rs. 199.31 Cr fake ITC...
Delhi HC rules that Section 69(2) of the Partnership Act does not bar an unregistered firm from...
Ordering compliance with Section 67(3) and (5) of CGST Act, Court held that seized devices must either...
MP HC dismissed a second writ petition filed by a cigarette manufacturer seeking documents already covered by...
The Allahabad HC quashed GST confiscation orders for excess stock, ruling that authorities must proceed via regular...
Supreme Court judgment protects bona fide GST buyers from ITC denial due to seller non-payment, ruling that...
Allahabad High Court quashes GST show cause notices and assessment orders issued in the name of a...
The J&K High Court set aside a GST demand of ₹15.44 Lakh, ruling that authorities must consider...
The Allahabad High Court stayed a ₹110 Cr GST demand on Dabur India’s Hajmola Candy, citing a...
The Allahabad High Court dismissed a writ petition filed by Nippon Tubes Limited, ruling that the detention...
Madras High Court rules on GST notice service via email, clarifies that digital communication must ensure effective...
The Madras High Court ruled that a GST assessment uploaded after the taxpayer’s registration was cancelled is...
GST rate cuts in Uttarakhand reduce taxes on Pahari Dal, Red Rice, handicrafts, and hotel tariffs, aiming...
Karnataka HC rules 10 crore collected during a GST search was non-voluntary and illegal. HC ordered department...
The Tamil Nadu Authority for Advance Ruling (AAR) re-examined the classification of Tapioca Flour (Thippi) sought by...
The Madhya Pradesh High Court set aside an Appellate Authority’s order by clarifying the calculation of the...
Bombay HC rules 6% interest under CGST Act payable from 60 days after original refund application, even...
Bombay HC rules pre-show cause consultation is mandatory before issuing service tax SCNs above ₹50 lakh; SCNs...
Jharkhand High Court dismisses bail in case of fraudulent availment and passing of fake GST Input Tax...
A deep legal debate on whether Explanation (ii) to Section 22 of the CGST Act excludes the...
Delhi High Court dismissed a writ petition, directing taxpayers to approach the appellate authority as an alternate...
Gujarat High Court held that reversing the order sanctioning refund not justified since evidences placed on records...
Supreme Court refines tests to identify real employer–employee relationships, impacting income tax TDS, GST liability, and manpower...
Court held that taxpayers whose GST registration stands cancelled cannot be expected to access e-notices, setting aside...
Summary of Agrawal Soya Extracts (P.) Ltd. vs. Union of India where the MP High Court applied...
Bombay High Court ruled that GST returns are protected under Section 158 of GST Act and cannot...
Earth Minerals successfully challenged the detention and penalty orders by Uttar Pradesh GST authorities for the inter-state...
AP High Court held that a single composite order cannot be passed for distinct GST periods, remanding...
Andhra Pradesh HC upholds GST registration cancellation, citing non-occupancy of declared business premises and adherence to Section...
Allahabad High Court disposes of Shree Dev Builders’ petition seeking waiver of GST interest and penalty, directing...
The Bombay High Court’s views on single GST Show Cause Notices (SCN) for multiple years are clarified....
The Supreme Court affirmed that an innocent buyer cannot be denied ITC solely due to the seller’s...
Recent GST rate reductions on final goods like utensils and textiles are analyzed as flawed, creating severe...
Court holds that a single SCN covering several years is valid under Section 74 of the CGST...
The Allahabad High Court set aside multiple GST show cause notices and assessment orders issued against a...
Allahabad High Court holds that sums paid under protest can count toward mandatory 10% pre-deposit under Section...
Learn why businesses can claim input tax credit on GPA insurance under GST, as it is classified...
Andhra Pradesh HC rules single GST show cause notices or assessment orders covering multiple financial years are...
The Court held that refund delays due to system errors cannot deny exporters interest under Section 56...
CBIC extends the due date for filing GSTR-3B for September 2025, providing relief to monthly and quarterly...
The Bombay High Court set aside the Deputy Commissioner’s order retrospectively canceling Dipak Metal Industries’ GST registration,...
Hyderabad ITAT ruled that the Rs.153C notice against VPR Mining for AY 2018-19 was void ab initio....
A new facility in Invoice Management System (IMS) has been introduced on GST portal wherein taxpayers are...
J&K High Court clarifies 6(1) of the CGST Act 2017, confirming State/UT officers are automatically authorized as proper...
GSTN portal wrongly calculates interest on delayed GSTR-3B by including pre-existing ECL funds. Taxpayers must manually compute...
Madras HC sets aside an assessment order, ruling that uploading an SCN only on the GST portal...
The court held that an impugned GST order was not properly uploaded under the “view notices and...
The Madras High Court ruled that a GST summary demand order in Form DRC-07 is invalid if...
Kerala High Court recalls its 2024 order after finding petitioner’s GST refund plea was wrongly linked to...
Madras High Court compels Assistant Commissioner (CT) to refund ₹1.14 Cr in excess VAT paid by Madhucon...
Delhi HC dismissed a writ challenging a ₹6.27 Cr GST demand, noting the firm’s two-year lifespan suggested...
CBI arrested a CGST Superintendent in Nashik accepting a Rs 5 lakh bribe related to an IGST...
The Delhi High Court recalled its previous orders in four GST cancellation petitions after discovering the SCNs...
Allahabad High Court invalidates seizure and penalty under UPGST, ruling that e-way bill notifications were rescinded and...
Delhi High Court declines writ relief in ITC fraud case, directing petitioners to approach appellate authority under...
The Allahabad High Court dismissed a challenge to a GST Show Cause Notice (DRC-01) arguing it was...
Gauhati High Court held that initiation of proceedings under section 73 of the CGST Act, 2017 without...
Tamil Nadu GST AAAR upholds AAR ruling that TR-6 challans, even with Customs letters or SVB orders,...
Tamil Nadu AAR permitted withdrawal of an advance ruling application after 56th GST Council meeting rationalised tax...
Tamil Nadu AAR rules on GST liability for K L N Sourashtra College providing hostel and food...
AAR rejected applicant’s plea on classification and exemption for bio-mining services, citing Section 98(2) which bars admission...
New GST reforms in Goa will reduce costs by 6-11% on tourism, transport, and food, boosting affordability...
GST reduced to on Mizo Bird’s Eye Chilli, ginger, turmeric, passion fruit products, bamboo crafts, and mid-range...
GST rate cuts across steel, iron, agriculture, forest products, and tourism enhance Jharkhand’s competitiveness, jobs, and rural...
Analysis of India’s GST regime, focusing on indirect access to Input Tax Credit (ITC) via intermediaries, systemic...
Proposed amendment to Section 169 mandates registered post for GST notices in addition to digital service, ensuring...
GST 2.0 reforms effective Oct 1, 2025: streamlined rates (5%, 18%), mandatory IMS for ITC verification, GSTR-3B locking, and...
The Supreme Court ruled that bona fide purchasing dealers who paid tax to registered sellers cannot be...
Analysis criticizes the GST rule linking restaurant tax to hotel room tariff (over ₹7,500), arguing it unfairly...
Mandatory online filing for GST appeals at GSTAT portal. Learn staggered deadlines, APL-05 requirements, and procedural steps...
GST 2.0 introduces simplified 5%, 18%, and 40% tax slabs, offering consumer relief on essentials and easing...
Andhra Pradesh High Court held that this Writ Petition is disposed of relegating the petitioner to the...
Andhra Pradesh High Court held that since services by way of renting of residential dwelling for use...
Allahabad High Court quashes Section 74 GST orders, mandating proof of fraud, wilful misstatement, or suppression with...
Delhi High Court rules the GST Appellate Authority must fully re-examine all evidence and replies under Section...
GSTN clarifies that the Invoice Management System (IMS) implementation does not change GSTR-2B auto-population or its timing....
The mechanism of collection under Goods & Service Tax regime is based on filing of various returns...
CBI arrested a CGST Superintendent and Inspector in Mumbai for allegedly demanding ₹25,000 to approve a firm’s...
Punjab and Haryana High Court rules the time spent on a GST rectification application under Section 161...
GST aimed for One Nation, One Tax, but institutional bias, delayed refunds for MSMEs, and a multi-slab...
Madras High Court held that Appellate Assistant Commissioner is not justified in remanding the matter since authority...
CBIC relocates to Kartavya Bhawan for enhanced coordination, promotes 944 officers to Group ‘A’, and conducts GST...
India’s GST 2.0 introduced new 5% and 18% slabs. The paper sector saw major shifts: cartons to...
India’s 28% GST on online gaming deposits has slashed operator revenue and pushed players to unregulated offshore...
Calcutta High Court ruled that GST registration cannot be cancelled retrospectively if the show cause notice lacks...
Andhra Pradesh High Court held that recovery or bank account attachment is impermissible after 10% pre-deposit under...
The Karnataka High Court is hearing a petition from Amazon Development Centre India Private Limited challenging an...
Recent GST changes simplify post-sale discounts via Credit Notes, mandate invoice-wise TDS reporting in GSTR-7, impose a...
Dismissing the plea of unawareness of portal notices, the Delhi High Court upheld that assessees must regularly...
Madras High Court rules GST appeal begins upon communication of order, not mere uploading to the portal,...
CBI arrested a CGDA Auditor in Gandhinagar for demanding a Rs. 3.5 lakh bribe and a Railway Hospital Superintendent...
Delhi High Court allows NALCO to file a delayed statutory appeal against a ₹32 lakh GST demand,...
Allahabad High Court set aside GST assessment fixing evaded sales above purchases, directing authorities to pass a...
The Delhi High Court quashed the retrospective GST cancellation of M/s Kansal Associates, whose sole proprietor died...
Allahabad High Court quashes GST seizure for expired e-way bill caused by truck breakdown. Court confirms Section...
Delhi HC rules FIRCs need not match exports transaction-wise for ITC claims. Total foreign remittance suffices; case...
Karnataka High Court holds Amazon Development Centre’s support services to foreign affiliates qualify as export of services...
Recent High Court rulings state GST Section 129 penalties require intent to evade tax, not just technical...
GST slabs consolidated to 5% and 18% in Sep 2025. Simplification aims to boost consumer demand, lower...
Delhi High Court set aside a Rs.20 Cr GST demand, holding that ITC refund on exports cannot...
Section 15(3)(b) mandates ITC reversal for post-supply discount relief. Recent GST Council proposed dropping the pre-agreement rule,...
The Delhi High Court, citing Section 83(2) of the CGST Act, 2017 and judicial precedent, ordered the...
New GST instructions (06/2025) detail risk-based provisional sanction of 90% refund for zero-rated supplies and IDS claims...
Court ruled that despite challenges to GST Notifications, taxpayers who filed replies but missed personal hearings can...
The Delhi High Court allowed Heal Health Connect Solutions to appeal a GST demand order without pre-deposit,...
The Delhi High Court declined to quash a Show Cause Notice under Section 74 of the CGST...
जीएसटी ट्रिब्यूनल में अपील (धारा 112) दाखिल करने से पूर्व आवश्यक दस्तावेज़, शुल्क, प्री-डिपॉज़िट और तकनीकी अनुपालनों...
A practical checklist for e-filing appeals before the GST Appellate Tribunal (GSTAT). Ensure statutory compliance, correct document...
The Appellate Authority for Advance Ruling (AAAR), Gujarat, in the case In re Jivagro Limited, classified the...
Gross GST revenue for September 2025 hit ₹1,89,017 crore, growing 9.1% year-on-year. Net revenue increased 5.0%, moderated...
Delhi High Court held that taxpayers must approach GST Appellate Authority to contest adjudication orders, rejecting arguments...
CBIC Circular 251/08/2025 clarifies GST treatment of post-sale discounts, confirming no ITC reversal on financial credit notes...
Section 74A of the CGST Act consolidates tax demand provisions from FY 2024-25, changing look-back periods and...
The final order passed by the tax authority, however, cancelled assessee’s registration with retrospective effect. Assessee’s main...
Madras HC rules consolidated GST SCN/order covering multiple financial years is impermissible, violating the statutory limitation framework....
Delhi HC rules GST searches of advocate offices and seizure of client data require strong prima facie...
Punjab notifies One Time Settlement Scheme 2025 for recovery of outstanding tax dues, applicable till Dec 31,...
Delhi High Court confirmed that businesses must reduce prices to pass on GST rate cuts to consumers,...
Exporters claiming GST refund after payment must file Form RFD-01 within two years of export. The guide...
The GST Act mandates strict timelines for issuing show cause notices and assessment orders. SCN under Section...
Effective Sept 22, 2025, GST on hotel rooms Rs.7,500 drops to 5% (without ITC), and beauty services...
Key compliance deadlines for October 2025 under the Income Tax Act and GST, including TDS/TCS deposits and...
GST rates for food in 2025: 0% for unbranded essentials (milk, grains), 5% for packaged items (butter,...
Practical guide to responding to GST notices for ITC reversal. Covers Sections 16/17, Rule 37, 18% interest...
Delhi High Court confirms GST Appellate Authority’s full power under Sec. 107(11) to re-adjudicate refund claims, consider...
Delhi HC rules provisional attachment of bank accounts under GST is unsustainable and must be set aside...
Download free e-book GST Rate Finder on Goods in India. A complete ready reckoner on GST rates,...
Gauhati High Court directs GST authorities to consider the restoration of a cancelled GST registration, even after...
Jharkhand High Court set aside an order disallowing Rs. 30.29 lakh in Input Tax Credit (ITC) for...
The Calcutta High Court dismissed a writ petition by GSPS Developers Private Limited challenging the attachment of...
The Uttarakhand High Court’s recent judgment in the Puran Singh case sets a clear precedent for the...
GSTAT launched on 24th September 2025 offers a specialized, technology-driven forum to resolve GST disputes efficiently, ensuring...
The Calcutta High Court refused to intervene in a GST demand order under Section 73, rejecting a...
Summary of CGST amendments (Sept 2025): Rs.2 Cr annual return exemption, provisional refund curbs, faster RFD-04, and...
Summary of CGST rate notifications (Sept 2025): New rate schedules, full tax exemptions on goods, revised concessional...
Gujarat High Court held that post approval of resolution plan, there could be no occasion whatsoever for...
The implementation of the Goods and Services Tax (GST) on July 1, 2017, signified a pivotal development...
GST 2.0 simplifies compliance, reduces tax costs, and ensures faster refunds, enabling MSMEs to scale operations, access...
GST on marble, travertine, and granite blocks has been reduced to 5% effective 22nd September 2025, lowering...
GSTAT President mandates a staggered schedule for filing GST appeals to avoid portal overload. Timelines are based...
Some of the concerns which were raised by assessee such as right to privacy of the family...
GSTN advises taxpayers to file all pending GSTR-1, GSTR-3B, and Annual Returns immediately; the portal will bar...
The 2025 GST reform simplifies SUV tax: Compact SUVs now 18% GST, larger models 40%, and all...
Explainer on why wholesalers avoid permanent 10% GST loss after rate cuts: ITC on 28% purchase offsets...
Clarifications for retailers on new GST rates from Sept 22, 2025: applying revised rates to stock, ITC...
Analysis of GST rules on refund of accumulated ITC due to inverted duty structure after tax rate...
From Mandate to Choice: Karnataka HC Notes Centre’s Relaxation on Revised MRP After GST Cut Overview The...
The GST Council has cut the rate on hotel accommodations under Rs.7,500 to 5% without ITC. This...
This article explores the GST implications and legal challenges surrounding the transfer of development rights (TDR), including...
CBIC Circular 252/09/2025 clarifies that the eOffice Issue number is now considered the Document Identification Number (DIN)...
A practical guide to recent GST changes for the textile industry. Covers new rates on garments, fibers,...
GST 2.0 introduces tax reductions on medicines and medical devices in India. This summary details the changes,...
UltraTech Cement lowers cement prices by up to ₹50 per bag after GST on cement drops from...
GSTN’s new advisory introduces changes to the Invoice Management System, including an option to keep credit notes...
This article examines advanced and practical challenges with the GST Input Service Distributor (ISD) mechanism, covering issues...
Sikkim High Court denies a company’s plea for a GST refund on unused ITC after business closure,...
The Reverse Charge Mechanism (RCM) shifts GST liability from the supplier to the recipient for specific goods...
India has introduced a new 40% GST tax on “sin goods” like tobacco, fast food, and luxury...
The Sikkim High Court has ruled that businesses cannot get a refund of unutilized GST Input Tax...
The Department of Consumer Affairs has simplified rules for revising retail prices on unsold stock due to...
Delhi HC sets aside the rejection of an exporter’s GST refund, ruling the department’s reasoning was flawed...
Learn about the common challenges faced during GST registration in India, including documentation issues, portal glitches, and...
जीएसटी काउंसिल ने 22 सितंबर 2025 से कई वस्तुओं पर दरें घटाईं। जानें कौन सी चीजें सस्ती...
Bombay High Court held that freight reimbursed by wholesalers to Parle Products Ltd. is not part of...
The court quashed the appellate authority’s order that dismissed an appeal due to a pre-deposit made via...
In Bala Ji Medical Ajency vs. State of U.P., the Allahabad High Court found that a GST...
An overview of the law of arrest under GST, outlining the conditions, monetary limits, and procedural safeguards...
Analysis of Section 83 CGST Act on provisional attachment of property, scope, judicial rulings, and safeguards against...
The government’s new GST notification, effective September 22, 2025, provides a consolidated HSN-wise list of rates across...
An in-depth guide to GST compliance for app-based platforms, covering registration, TCS, Section 9(5) liabilities, and return...
An overview of compliance requirements for GST rate changes, including relaxations for MRP labelling and penalties for...
The Andhra Pradesh High Court has set aside a GST penalty order for lacking a signature, stating...
The Calcutta High Court addressed a petition by Archana Bazaz seeking the removal of goods seized by...
The Gauhati High Court ruled in Sulochana Devi Lohia v. Union of India that GST authorities must...
The Allahabad High Court ruled in favor of Opasil Pigments and Chemicals, quashing a unilateral decision by...
The Allahabad High Court ruled that the GST Appellate Authority cannot remand a case back to the...
GST rates for hotel rooms up to Rs.7,500 and beauty services are cut to 5% without ITC,...
Summary of the 56th GST Council meeting, detailing new tax rates, procedural reforms, and changes to ITC...
Understand the implications of GST rate changes on outward supplies, input tax credit, and tax liability. Learn...
A summary of India’s GST 2.0 reforms, including new tax slabs, changes to rates for various sectors,...
This summary clarifies GST rules on post-sale discounts, analyzing recent CBIC circulars and their impact on FCNs,...
GST change on granite blocks creates challenges for quarries, impacting input tax credits and working capital. Learn...
Govt permits revised MRPs on unsold stock from 22 Sept 2025 after GST rate cuts. Businesses must...
The Ministry of Finance has issued a new GST notification (9/2025-Central Tax) dated September 17, 2025, revising...
GST AAR Kerala clarifies that supplying frozen, pre-packaged chicken to institutional buyers is exempt from GST, while...
Kerala AAR allows a company to transfer GST credits from a merged entity in another state, ruling...
Learn about India’s Goods and Services Tax (GST), its benefits, implementation challenges, and how this reform has...
This blog offers a comprehensive legal and procedural analysis of the entire GST registration lifecycle. We will...
The Calcutta High Court has set aside an appellate authority’s order rejecting a GST appeal on grounds...
The Calcutta High Court has set aside a 200% GST penalty on a business for an expired...
The Odisha High Court has set aside a rejection order for an appeal filed by Sunrise Coke...
In Puneet Batra vs UOI, the Delhi HC ruled that GST officials cannot access a lawyer’s computer...
The Delhi High Court has set aside a 3.16 crore GST demand against National Aluminium Company Limited...
The Madras High Court ruled that a taxpayer’s timely manual appeal is valid, directing an appellate authority...
Madras High Court has quashed GST notices against KAL Media, ruling that show-cause notices are impermissible if...
Understand the GST anti-profiteering rules under Section 171. Learn how to calculate and pass on GST benefits...
A new GST circular clarifies the tax treatment of post-sale discounts, specifying when Input Tax Credit (ITC)...
The Delhi High Court has decided to hear a writ petition filed by Hybon Technologies, which challenges...
In a landmark ruling, the Delhi High Court directs the GST department to refund ₹37.56 lakh to...
HP High Court stays a GST audit against Saboo Tor Pvt. Ltd., citing the state’s failure to...
The Gujarat Authority for Advance Ruling (AAR) addresses whether Input Tax Credit (ITC) on imported goods must...
Madras High Court held that ITC in respect of delayed GSTR-3B allowed provided GSTR-3B is filed on...
The petitioner has preferred the present appeal mainly contesting that respondent-department erred in denying claim of ITC...
Delhi High Court rules that the EOW is the correct agency to investigate GSTIN misuse and impersonation,...
Delhi High Court rules on GST: delayed DRC-07 upload doesn’t void orders, email service is valid, and...
A summary of new rules for businesses regarding GST rate changes. Learn about mandatory MRP revisions, compliance,...
Learn how to check GST filing status online, understand common errors, and avoid penalties. A simple guide...
Discover the impact of the 56th GST Council meeting on India’s pharmaceutical sector, including reduced GST rates...
The Karnataka High Court set aside an order against NL Tile Art Pvt. Ltd., citing that tax...
Rajasthan GST Practitioners Association requests extension of due dates for AY 2025-26 ITRs and Tax Audit Reports...
GST Council reduces rates on marble, granite, utensils, handicrafts, and transport services to support housing, MSMEs, and...
The Uttarakhand High Court has permitted a taxpayer to apply for paying GST dues in installments under...
Recent court rulings establish key procedural safeguards for GST audits. Learn how courts are enforcing mandatory pre-audit...
GSTAT rules on P&G’s anti-profiteering case, deciding the company is not required to pay interest on a...
Urgent clarification needed on issuing GST credit notes for pre-rate change stock. Understand the implications of new...
GST simplified taxes for small firms but added compliance costs. Refund limits, return errors, and court rulings...
Rajasthan High Court held CBIC Circular limiting GST refund claims post 18.07.2022 as arbitrary and violative of...
Commerce Minister Piyush Goyal calls on the steel industry to cut import dependence, adopt Swadeshi ethos, and...
GSTN advisory reminds taxpayers that pending GST returns older than three years cannot be filed on the...
The Supreme Court ruled that refunds for unutilized ITC under an inverted duty structure apply only to...
A Delhi GST alert circular reveals a Rs.6 crore Input Tax Credit fraud by a non-existent entity,...
The Allahabad High Court has set aside a ₹50,000 penalty order imposed under the GST Act, ruling...
Rajasthan High Court quashed rejection of a delayed GST appeal, holding that limitation under Section 107(1) begins...
The Allahabad High Court nullified seizure orders against M/s MLV Constructions finding that the tax authorities failed...
Centre permits revised MRPs on unsold stock after GST changes till 31 Dec 2025, subject to conditions...
An analysis of GST for cloud kitchens and e-commerce operators. Learn about the shift in tax liability...
The Delhi High Court has set aside a GST rectification order, ruling that it was passed by...
The Gauhati High Court has voided a GST order against a deceased taxpayer, but has allowed authorities...
The Madras High Court mandates an online application for GST order rectification clarifying that a timely offline...
Allahabad High Court allows ITC claim as e-Way bill confirms actual goods movement, despite supplier’s GST registration...
The Allahabad High Court has granted bail to an individual accused of GST evasion, citing the offense’s...
India’s new GST 2.0 framework simplifies tax slabs to 5% and 18%. This rationalisation impacts key sectors...
GST 2.0 simplifies India’s tax system by consolidating slabs into 5% for essentials and 18% for standard...
Learn about the scope of GST on commission income. Understand the invoice test, registration thresholds, and key...
Learn how GST Section 14 determines the applicable tax rate when rates change. Understand the “two out...
Allahabad High Court held that proceedings rightly initiated under section 129(1)(b) of the GST Act since on...
The Andhra Pradesh High Court has quashed a GST registration cancellation notice, ruling that the absence of...
The Delhi High Court has set aside a GST registration cancellation due to vague show cause notices...
Delhi HC directed GST department to pay interest on a delayed refund, citing Sections 54 and 56...
Understand the complexities of Input Tax Credit (ITC) under GST. This overview explores how the system functions...
Learn about the latest GST rate changes on food, farming equipment, and logistics that directly benefit farmers,...
GST rates reduced for autos, cement, electronics & more. 56th GST Council meeting focuses on rate relief,...
In a significant ruling, the Delhi High Court ordered the disbursement of an accumulated Input Tax Credit...
Kerala HC set aside an order against a rice and dairy products trader, directing tax authorities to...
The Orissa High Court has set aside a tax demand order against Sai Sitaram Construction, ruling that...
A summary of the Goods and Services Tax Appellate Tribunal (GSTAT) appeal process, covering online filing, required...
The 56th GST Council Meeting has brought forward crucial updates, reforms, and sector-specific changes that every finance...
Calcutta High Court invalidates an ex-parte GST order against Annu Projects Pvt. Ltd., citing the tax authority’s...
Allahabad High Court has ruled that a company cannot be denied a GST refund due to a...
Punjab and Haryana High Court has granted bail to an accused in a ₹7 crore GST fraud...
The Chattisgarh High Court granted a stay on GST penalty against Ultratech Cement, questioning the use of...
In the case of LRS and Co., the Madras High Court ruled that a GST demand order...
When there were 650 noticees, obviously, the generation of DRC-07 for each of the noticees could take...
Chhattisgarh High Court rejects bail for Anush Kumar Gangwani in a ₹5.53 crore GST fraud case, citing...
Rajasthan High Court addresses Jai Bajrang Steel’s challenge to blocked ITC before appeal. Court directs petitioner to...
56th GST Council meeting addressed significant changes in GST rates for both goods and services, alongside measures...
CBI arrests two private individuals in a rare reverse trap for offering Rs 22 lakh bribe to...
Delhi High Court dismissed the writ petition and imposed cost of Rs. 50,000/- for non-participating in proceedings...
Madras High Court directs petitioner to produce necessary documents proving that work contract has been completed prior...
The 56th GST Council meeting is set to discuss major reforms, including rate rationalization, lower taxes on...
Calcutta High Court held that petitioner/ buyer cannot be saddled with tax component for failure on the...
Himachal Pradesh launches a new scheme to resolve legacy tax disputes, offering a three-month window for taxpayers...
Himachal Pradesh’s new scheme procedure details how taxpayers can resolve legacy tax disputes by filing a declaration...
The Supreme Court dismissed the Income Tax Department’s appeal regarding a reassessment notice, affirming that notices issued...
AP High Court rules GST refund claims on ocean freight valid beyond 2-year limit, citing Mohit Minerals...
Karnataka HC rules no GST on unregistered landlord if developer already paid tax under JDA. Avoids double...
Key tax compliance dates for July 2025, including deadlines for TDS/TCS deposits, certificate issuance, quarterly statements, and...
A summary of GST court rulings, confirming that tax demands cannot legally exceed the amount specified in...
GTL Infrastructure Limited Vs State of Jharkhand (Jharkhand High Court) Based on the Jharkhand High Court’s judgment...
The Rajasthan High Court has stayed a DGGI show cause notice, questioning the constitutional validity of delegating...
The GSTAT has ruled against cosmetics distributor Raj & Co. for not passing on GST rate reductions...
The Delhi High Court has clarified that a mere intention to appeal is not sufficient to withhold...
The Allahabad High Court ruled that appellate authorities cannot remand cases back to lower officers in GST...
The Andhra Pradesh High Court ruled that a best judgment assessment is deemed withdrawn when the taxpayer...
Once the death was intimated, the Department ought to have proceeded against the legal heirs rather than...
Madras High Court held that delay of one day in filing of an appeal before appellate authority...
Calcutta High Court remands GST appeal as assessee claims unawareness of SCN uploaded under “Additional Notices and...
The Allahabad High Court has dismissed a petition challenging a GST notice, ruling that uploading it to...
Delhi HC mandates fresh adjudication for Raks Trade Logistics’ GST demand, citing “duplication” in order. Petitioner gets...
The Supreme Court dismissed the Union of India’s appeal, maintaining the 5% GST rate on flavoured milk,...
Allahabad High Court to rule on GST rate for Nikhil Construction, questioning if 5% or 12% applies...
The Allahabad High Court has set aside a GST demand order against Gupta Traders after finding it...
The Allahabad High Court has found a prima facie case in a dispute where Section 130 of...
Punjab & Haryana High Court rules that a GST appeal cannot be rejected solely for a 4-month...
The Delhi High Court has directed tax authorities to immediately disburse a Goods and Services Tax (GST)...
This 10-day GST course covers returns, audits, and legal provisions with practical case studies and live portal...
Explore the upcoming GST 2.0 reforms in India, including a two-rate system, automation, and a new tribunal...
A summary of India’s GST laws on e-commerce, focusing on the legal framework, the challenges of compliance...
The 56th GST Council meeting is set for September 2025. The agenda includes rationalizing tax slabs, simplifying...
Madras High Court held that cancellation of GST registration for non-compliance with relevant provision of GST Act...
A guide to GST on freight as of August 2025, covering Goods Transport Agency (GTA) definitions, Forward...
A summary of a report on GST inspection, search, and seizure procedures. It discusses the use of...
Understand GST scrutiny under Section 61, including why an ASMT-10 notice is issued, how to reply with...
amil Nadu GST AAR ruled that Shibaura Machine India cannot claim ITC on GST paid for electrical...
Understand the GST advance ruling on Input Tax Credit (ITC) for firefighting systems and public health equipment...
Investigation findings are not binding on GST adjudicating authority, and to be decided through proper adjudication: Madhya...
A guide to GST audit, adjudication, and appeal processes. Understand the steps, legal provisions, and strategies for...
Understand GST registration exemptions in India, including turnover thresholds, legal provisions under the CGST Act, and specific...
Learn how to contest the GST Department’s arbitrary withholding of refunds. This guide explains the legal framework...
The Allahabad High Court directed the tax department to refund 90% of a disputed tax amount, citing...
Purchase the latest 8th (July 2025) Edition GST Ready Reckoner by CA Raman Singla, a vital resource...
No recovery of outstanding GST ( Goods and Services Tax ) demand could be made once a...
Allahabad High Court voids a GST registration cancellation, citing a contradictory order that revealed non-application of mind...
Allahabad High Court sets aside a GST registration cancellation, citing violations of natural justice, including improper notice...
The Supreme Court ruled that GST provisional attachments lapse after one year and can’t be reissued on...
Due to heavy rains in Maharashtra, the GSTR-3B filing due date for July 2025 has been extended...
Due date for GSTR-3B for July 2025 is extended to August 27, 2025, for taxpayers in Mumbai,...
The Delhi High Court ruled that Xilinx India Technology Services Pvt. Ltd. is entitled to interest on...
Madras High Court held that delay of one day in filing of an appeal under GST is...
Andhra Pradesh High Court held that GST is not leviable on ocean freight charges, accordingly, refund of...
This 10-day GST course covers returns, audits, and legal provisions with practical case studies and live portal...
An overview of GST and ICEGATE data mismatches affecting exporters, including their causes, legal precedents from High...
An overview of GST on secondment of employees, covering the Supreme Court’s NOS ruling, CBIC clarifications, and...
Learn how to use an automated Excel toolkit to reconcile GSTR-3B, GSTR-1, and your books. Streamline GST...
A practical guide on how to handle a GST notice. Learn to identify common reasons for notices,...
Madras High Court quashes orders disallowing Input Tax Credit (ITC) for FY 2017-2021, citing the new Section...
The Supreme Court of India dismisses a company’s appeal for failing to deposit the mandatory 20% of...
The Delhi High Court declined to hear Soham Industries’ writ petition against ITC denial and penalties, citing...
The Chhattisgarh High Court granted bail to Vinay Kumar Tandan, accused in a Rs. 10.38 crore GST...
The Delhi High Court has set aside a Rs. 1.04 crore GST demand against Priyanka Goyal, ruling...
The Delhi High Court ordered the unfreezing of a company’s bank account, ruling that the provisional attachment...
The Calcutta High Court has declared a provisional bank account attachment invalid, ruling it expired after one...
The Orissa High Court has invalidated a state GST authority’s demand against a businessman, ruling that it...
Orissa HC directs restoration of original GST registration and allows claiming of Input Tax Credit, ruling technical...
Gujarat High Court quashed a GSTIN cancellation, finding a departmental error where wrong registration number was canceled,...
J&K High Court mandates Home Ministry to pay GST on hotel accommodation rent, in addition to fixed...
Calcutta High Court ruled that appellate authorities can accept additional evidence in GST appeals for fair disposal,...
Madras High Court sets aside a GST assessment order against Tvl. Gopal Vinod Granites, citing an error...
Karnataka High Court mandates GST Department to establish a system for tracking email notice delivery after quashing...
The petitioner is a partnership firm and is registered under the Central Goods and Services Tax (CGST)...
The Delhi South CGST Commissionerate has arrested a key person linked to three firms for allegedly evading...
The government is using technology like AI and data analytics to increase GST compliance and reduce tax...
The Ministry of Finance confirms the presence of district-level helpdesks for GST and Income Tax. Find out...
The Ministry of Finance details fraudulent GST cases and the government’s proactive measures to combat them. Learn...
The Ministry of Finance confirms no GST notices were sent to small traders based on UPI transactions....
Prime Minister Modi announces new GST reforms to simplify the tax system, rationalise rates, and correct structural...
Maharashtra State Tax Commissioner issues forms for settlement of GST arrears under 2025 Act; physical submission required...
Understand the Supreme Court’s guidelines on dual investigations by Central and State GST authorities, clarifying that a...
Learn about the various types of GST fraud in India, including fake invoicing and ITC fraud, and...
In this guide, you will be told in detail about eligibility, required documents, updated GST registration process...
Explore the debate over GSTR-3B hard-locking and whether it aligns with GST laws. Learn how this change...
A joint representation from Gujarat’s tax consultant associations to the Finance Minister proposes reforms for GST, covering...
Demanding of tax which was over three times the tax proposed in the original show cause notice...
A detailed guide on GST registration cancellation, including reasons for cancellation, the revocation process, and the consequences...
Calcutta High Court grants bail to Gopal Rathi, arrested for alleged GST fraud, citing failure to issue...
An overview of the Manipur GST (Amendment) Bill, 2025, which updates the state’s tax laws to align...
A CAG audit report on the GST E-Way Bill system reveals issues with tax compliance, revenue protection,...
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has upheld a ruling against...
Karnataka High Court issued a writ of mandamus directing appellate authority to dispose of the matter expeditiously...
Madras High Court held that the provisional attachment order passed under Section 83 of the CGST Act...
This article analyzes how courts protect the right to trade under Article 19(1)(g) of the Constitution against...
The Karnataka High Court quashed a GST demand on the trading margin from voucher sales, clarifying that...
An assessment order demanding reversal of ITC was passed with a complete lack of application of mind...
An analysis of GST liability for renting commercial property from an NRI. The tax must be paid...
The Sikkim High Court ruled in favor of Torrent Pharmaceuticals, setting aside an order to recover a...
GST’s new Invoice Management System (IMS) aims to prevent fraudulent tax claims by moving from reactive reconciliation...
Madras High Court invalidates GST Notification No. 56/2023 impacting limitation periods. The court relied on a prior...
The Gujarat High Court ruled that a show-cause notice issued without granting reasonable time to respond to...
The Gujarat High Court has quashed a penalty order under the GST Act, ruling it invalid because...
Orissa High Court held that challenge against reversal of Input Tax Credit [ITC] under GST not entertained...
The Gujarat High Court has granted bail to Sunil Hiralal Mandowara in a GST fraud case. The...
Calcutta High Court dismisses a writ petition from Tara Lohia Private Limited, challenging a GST order. The...
The Madras High Court ruled that a GST-registered firm cannot claim ignorance of GST rules or the...
Uttarakhand High Court allows Ashu Enterprises to seek GST registration revocation after cancellation for non-filing, setting conditions...
The Gauhati High Court has ruled that a summary of a show cause notice is not a...
J&K High Court held GST Budgetary Support refunds be based on fixed value addition rates under Notification...
Calcutta High Court dismisses tax department’s appeal, ruling that an expired e-way bill was not a willful...
Bangalore Metro Rail Corporation fails to qualify as a ‘Governmental Authority’ for GST exemption on concessions. The...
The Karnataka AAR rejected Cheftalk Food And Hospitality Services Pvt. Ltd.’s application for an advance ruling on...
The Karnataka AAR has ruled that Intellipaat’s training services under the NSDC’s scheme are exempt from GST...
Learn about GST Rule 37A for ITC reversal and re-availment. This summary explains deadlines, compliance requirements and...
The Supreme Court of India upheld that benefits under the Budgetary Support Scheme are unit-specific, not owner-specific,...
The Gujarat High Court ruled an assessee cannot cross-examine officers who issued summons and memos when the...
Madras High Court sets aside GST penalty on Laxmi Rolling for violating natural justice, mandating a fresh...
Allahabad High Court denies bail to Vikas Dabas in a large GST fraud case involving 2600 firms...
Madras High Court held that GST notice served only through GST common portal not accessible due to...
Allahabad High Court quashes GST order under Section 73, citing violation of natural justice as petitioner’s reply...
Delhi High Court directs CGST Department to process Rs. 10 lakh GST refund with statutory interest, finding...
Gujarat High Court sets aside GST penalty for a vehicle number mismatch on an e-way bill, citing...
Gujarat High Court rules in favor of Pee Gee Fabrics, quashing orders that denied a GST refund....
The Madras High Court ruled that tax payments made to the e-cash ledger are valid even if...
The Allahabad High Court has ruled a GST order invalid, stating that show cause notices issued solely...
The Jharkhand High Court upheld a GST penalty for Pratik Enterprises, citing a discrepancy between the loading...
The Appointments Committee of the Cabinet has approved new appointments for the Goods and Services Tax Appellate...
The Chhattisgarh High Court has upheld a Central GST show cause notice against South Eastern Coalfields Limited,...
Electricity Under GST: Clarificatory Circular cannot Override Constitutional & Statutory Protections
Electricity Under GST: Clarificatory Circular cannot Override Constitutional & Statutory Protections
A recent CBIC circular suggests GST on electricity charges recovered by landlords from tenants, raising concerns over...
Madras High Court sets aside tax order against deceased assessee, citing no notice to legal heirs and...
Madras High Court held that detention of goods due to route mismatch justified as there was no...
The CGST Delhi South Commissionerate arrested a proprietor for a Rs. 47.12 crore Input Tax Credit fraud...
The Gauhati High Court has permitted the revival of a cancelled GST registration for Abdur Rofique, provided...
The Orissa High Court has quashed a GST demand for the 2017-18 financial year, citing retrospective amendments...
Learn about GST refund eligibility under Section 77 of the CGST Act and Section 19 of the...
Notification No. 26/2022 requires GST registration to use PAN-linked contacts, but the GST portal has not implemented...
Madras High Court sets aside GST orders against Tvl. Evershine Industries, citing lack of personal hearing and...
Orissa High Court held that writ petition filed beyond the condonable period envisaged under section 107 of...
Allahabad High Court quashes GST seizure and penalty, ruling technical error in e-way bill shipment place does...
ACAE Skills Academy is organising 10 DAY 20 HRS Certificate Course on GST (Advanced Level) in association...
The Karnataka High Court has ruled that a landowner is not liable for GST on a Joint...
The Himachal Pradesh High Court has ruled that recovering GST demand before the appeal period expires is...
Calcutta High Court rules that once an issue has been adjudicated under Section 74, the tax authorities...
P&H High Court has ruled that a retired partner remains liable for a firm’s GST dues if...
Law enforcement agencies, including the DGGI, must strictly adhere to legal procedures, including providing grounds for arrest...
The GST law lacks a mandatory reconciliation rule for GSTR-6A, creating friction for taxpayers and departments. A...
Andhra Pradesh High Court allows Mahavir Auto Diagnostics to avail transitional credit, ruling against the rejection of...
The Odisha Authority for Advance Ruling has mandated Thermo Fisher Scientific to register for GST in the...
Odisha GST AAR has ruled that Odisha State Medical Corporation is not exempt from GST on its...
Find out about the GST ruling for Advait Mining and Constructions LLP, which provides logistics services to...
GST on pre-packaged rice and wheat flour clarified by Odisha AAR. Packs over 25kg exempt from tax...
Madras High Court held that input tax credit [ITC] which is barred by limitation in terms of...
Learn about Indian GST implications for MRO services provided to foreign vessels and aircraft. Understand how recent...
Gujarat High Court rules that interest on self-assessed GST under Section 50(1) cannot be recovered under Section...
Gujarat High Court mandates ITC reversal under Section 16(2)(c) if the supplier fails to pay output tax...
West Bengal GST AAR rejects Sourav Dey’s advance ruling application on pulse de-husking GST liability after the...
The Andhra Pradesh High Court has set aside an order rejecting FedEx’s GST refund claim. The court...
The Ministry of Finance confirms there is no current GST Council recommendation to levy tax on UPI...
Government clarifies GST rates: 12% on renewable energy devices and 5% on electric vehicles, which also receive...
The Ministry of Finance confirms there has been no upward revision in GST rates on essential drugs...
Delhi High Court rules a show cause notice for non-filing of GST returns is not valid after...
The Supreme Court of India is hearing a case on the 28% GST demanded from online gaming...
Madras High Court allows Urjita Electronics, an SEZ unit, to claim GST refund on supplies where suppliers...
Gujarat High Court dismisses Nitrex Chemicals’ petition for compensation cess refund on exports, affirming the two-year limitation...
Karnataka High Court sets aside GST refund rejection for Nokia Solutions, highlighting procedural errors, disproving intermediary service...
Calcutta High Court issues interim order on ITC denial when suppliers are insolvent. It examines if tax...
Gujarat High Court rules against denying ITC refund for inverted duty structure based on application filing date....
Himachal Pradesh High Court orders immediate refund of GST recovered prematurely, violating Section 78 of CGST Act....
Diagnostic services by clinical establishments remain exempt from GST. Know scope, compliance, and key circulars defining healthcare...
Calcutta High Court clarifies Section 73 & 74 GST notices are distinct. Quashes double demand on ITC,...
Gujarat High Court held that departmental officers who issued summons or arrest memo are not required to...
Chhattisgarh HC grants liberty to petitioner to file appeal against GST orders, directs appellate authority not to...
Decoding of Rule 96B of the CGST Rules, considering customs, FTP and FEMA provisions Legal Provision Section...
Article explores significance of ownership of data in determining whether a particular transaction amounts to provision of...
Delhi High Court ruling on GST penalty sparks demand for reform of Section 122(1A) to protect tax...
Detailed analysis of Rule 33 of CGST Rules, 2017, on valuation of supply by pure agents. Includes...
Supreme Court reprimanded Rajasthan High Court for extensive delays in a bail order, emphasizing fundamental right to...
This article examines the application of possession principles from traditional civil law to contemporary tax jurisprudence, analyzing...
A GST portal glitch allows incorrect ITC utilization in GSTR-3B, risking notices and penalties for businesses. Learn...
Delhi High Court held that GST order set aside as GST notice was uploaded on ‘Additional Notices...
Orissa High Court challenges the GSTAT Judicial Member selection process, questioning a second interview round for some...
Madras High Court dismisses Malathy Constructions’ tax challenge, citing missed hearings, but allows a 30-day appeal with...
Punjab & Haryana HC quashes ITC block order after 10% tax pre-deposit and appeal filing, directing authorities...
Calcutta High Court sets aside a GST order due to lack of personal hearing and unconsidered response,...
GST on Development Rights & construction services faces conflicting court views; Bombay & Patna HCs differ on...
Explore legal defenses for traders receiving GST notices based on UPI data. Understand aggregate turnover, natural justice,...
SCNs under Section 74 CGST Act must meet legal conditions. Courts allow dropping if fraud, misstatement, or...
The Madras High Court has invalidated a GST order against Rethinsamy Mahalingam, citing the tax officer’s failure...
The Madras High Court has addressed a tax dispute involving Tvl. Aro Granite Industries Ltd., directing an...
The Gauhati High Court has ordered the restoration of a GST registration after the petitioner paid all...
Delhi High Court rules ex-parte GST orders are invalid if the Show Cause Notice was only uploaded...
The Odisha High Court denied pre-arrest bail to a GST facilitation operator accused of diverting Rs.1.29 crore...
Calcutta High Court sets aside GST appeal dismissal for Sanjit Acharya, citing physical disability. Case remanded for...
The Gujarat High Court set aside GST demand notices and orders against a dissolved company, ruling that...
Telangana High Court dismissed a writ petition challenging a bank attachment linked to an unappealed GST order,...
Kerala AAR allows Nitta Gelatin ITC on fresh water and effluent storage tanks, classifying them as “plant...
Kerala AAR rules on GST exemption for Britco & Bridco’s NSQF-aligned vocational training. Learn about the conditions...
Kerala AAR rules on GST exemption for ASAPK’s educational and vocational training, covering Government-approved and NCVET-aligned courses....
Purchase the latest 8th (July 2025) Edition GST Ready Reckoner by CA Raman Singla, a vital resource...
Patna High Court overturns GST registration rejection, citing unreasoned order and emphasizing that fresh applications are not...
A roundup of 29 GST rulings addressing ITC claims, provisional attachment, refunds, penalties, and procedural lapses under...
Govt retains 12% GST on mango pulp; no proposal sent for reduction. Support to mango farmers continues...
GSTAT benches face delays due to legal challenges and amendments. Interim measures include relaxed ITC limits, reduced...
Madras High Court indicates purchasers may lose GST Input Tax Credit if suppliers fail to remit tax,...
The Allahabad High Court has stayed a GST order imposing CGST and SGST with penalty, finding it...
GSTN clarifies GSTR-3A notices issued to cancelled composition taxpayers due to a system glitch; corrective action is...
This article summarizes GST impacts for this sector, covering delayed payments, input tax credit reversal, goods returns,...
Jammu Kashmir High Court held that GST is leviable on rental income received by renting out hotel...
Understand GST implications for Multimodal Transportation (MMT) and its distinction from Goods Transport Agency (GTA) services, covering...
Gujarat High Court rules manual excise returns valid for CENVAT credit transition to GST, citing technical glitches;...
Madras High Court quashes order denying Sowmiya Spinners P Limited’s Input Tax Credit, ruling CENVAT credit indefeasible...
Understand GST composition for bakeries. Learn if your bakery qualifies as a manufacturer (1% GST) or restaurant...
Gujarat HC held that assigning long-term leasehold rights is a non-taxable sale of land under GST. Explore...
A detailed guide on e-waybill generation under GST Rule 138, covering compliance, exemptions, validity, and penalties for...
Calcutta High Court rules GST exemption for works contracts depends on the work’s nature and its relation...
Calcutta High Court sets aside GST order, remanding case for re-adjudication. Authorities failed to consider taxpayer’s response...
New GST System features will notify taxpayers of ASP data access via OTP consent and allow viewing/revoking...
Madras High Court clarifies natural justice in rectification application dismissals under TNGST Act. The ruling upholds a...
Understand the GSTAT Procedure Rules, 2025, effective April 24, 2025. This guide covers filing appeals, Registrar functions,...
Bombay High Court grants interim stay on a GST order, raising arguable questions on whether transfer of...
Gujarat High Court quashes GST demand on Saurashtra Tin And Metal Industries, affirming no GST on assignment...
Patna High Court directs GST refund rejection order based on undisclosed extraneous material to be treated as...
Orissa High Court condones delay in GST registration cancellation revocation for taxpayer willing to clear all dues,...
Allahabad High Court grants interim relief in a Section 73 GST proceeding, staying coercive action for a...
Madras High Court condones 58-day delay in SAS Hotels’ tax appeal, citing rectification application pendency, directs 5%...
Punjab & Haryana High Court denies pre-arrest bail to Ripan Jain in a GST fraud case involving...
Join TaxGuru’s live GST webinar on 26 July 2025, 6 PM. Experts discuss GST evolution, compliance issues,...
Supreme Court dismisses Union of India’s appeal, upholding Delhi High Court’s order for immediate GST refund. Reiterates...
Supreme Court dismisses Customs appeal for IGST on re-imported aircraft parts repaired abroad, providing major relief to...
This article examines the evolving jurisprudence surrounding intermediary services through an analysis of key judicial pronouncements that...
Section 74A governs the process for investigating, notifying, determining, and penalizing tax discrepancies—such as unpaid, short-paid, or...
Madhya Pradesh High Court nullifies GST penalty due to denial of cross-examination, reinforcing natural justice principles for...
Guide to India’s e-invoice system: covering IRN generation methods, taxpayer enablement, login procedures, QR code verification, sub-user...
DGGI Bengaluru identified six shell companies involved in Rs 266 crore fraudulent invoices and Rs 48 crore...
Introduction I received a message from my client, he was extremely stressed asking me, “Sir, the GST...
Madras High Court sets aside a tax order due to inadequate notice delivery via GST portal’s ‘Additional...
Allahabad High Court dismisses Raman Metal Works’ plea, upholding a GST penalty. Supplier’s registration was cancelled before...
Madras High Court dismisses a writ petition seeking Input Tax Credit, finding indications of the petitioner facilitating...
Madras High Court sets aside a tax order against Tvl. Sri Vinayaga Tiles & Granites, citing a...
Madras High Court allows delayed GST return filing after best judgment assessment, citing a prior ruling that...
GST suspension and stock transfer issues impact small firms. Merchant accounts like Paytm/GPay can help maintain stock...
Recent judicial decisions from Gujarat and Bombay High Courts indicate a emerging trend that transactions involving immovable...
Input Tax Credit (ITC) is backbone of Goods and Services Tax (GST) framework, enabling seamless flow of...
The Gujarat High Court confirmed that transferring long-term leasehold rights for GIDC plots is not subject to...
A crucial aspect of navigating portal https://www.gstat.gov.in/ effectively is the recently released User Manual | Registration Guide...
Delhi High Court rules Section 9(2)(g) of DVAT Act can’t deny Input Tax Credit (ITC) to bona...
The Bombay High Court has ruled that adjudication orders merely copying show cause notice content are invalid,...
The concept of actionable claims to tax professionals in this decade is the same as concept of...
Calcutta High Court remands a GST Input Tax Credit reversal case, setting aside previous orders due to...
Delhi High Court sets aside GST show-cause notice against Thales India regarding tax liability on seconded employees,...
West Bengal extends the GST audit completion deadline for the 2021-2022 period to August 22, 2025, due...
Key GST changes in June 2025 include lower e-invoicing thresholds, an extended amnesty scheme, a new ITC...
1. Introduction to Duty Credit Scrips (DCS) Duty Credit Scrips (DCS) are export promotion incentives granted by...
This article examines the complex legal landscape of GST on ocean freight for Indian imports, covering valuation,...
Mandatory Virtual Personal Hearings under Delhi , Natural Justice & Compliance under Sections 75(4), 107(8), 126(3) of...
Delhi High Court rules that the GST refund limitation period starts from the conciliation agreement date, not...
Karnataka High Court rules clerical errors in tax invoices, without intent to evade tax, do not justify...
Article discusses GST applicability on affiliation fees collected by universities from affiliated colleges—a concern now putting academic...
Gujarat HC rules penalty on expired e-way bill for zero-rated export is invalid as no tax is...
Explore unjust enrichment in Indian tax law with key rulings on GST, Customs, and Service Tax refunds....
Kerala AAR clarifies GST exemption applicability on Yoga course fees when collected via third-party platforms like Geton...
Kerala GST Advance Ruling Authority states plastic “rooter trainer cups” for plant propagation are not agricultural implements,...
Kerala AAR confirms GST exemption for streetlight maintenance by Akshara to Kayamkulam Municipality under pure/composite service rules...
Kerala’s GST AAR clarifies that fees for Leave Without Allowance from medical staff are not taxable, but...
Kerala AAR rules bulk drinking water supply by tankers is exempt from GST under Notification 2/2017 if...
जीएसटी ने भारत को एकीकृत कर प्रणाली की ओर अग्रसर करते हुए “एक राष्ट्र, एक कर” का...
The Odisha High Court ruled that only one valid assessment order can exist for a single tax...
Understand GST interest on delayed payments under Rule 88B. Learn when interest is and isn’t payable for...
Understand the challenges bona fide buyers face with GST Input Tax Credit denials due to supplier non-compliance...
After 8 years, India’s GST has unified taxes and boosted revenue. Discover its gains, persistent challenges and...
An overview of India’s pre-GST excise duty and CENVAT credit system, explaining how taxes were levied, credits...
Calcutta High Court directs refund of IGST paid by Sanjay Kumar Lohia, ruling a challan’s incorrect tax...
Understand GST ITC refunds for inverted tax structures when input and output goods are the same. Learn...
Comprehensive analysis of GST TDS provisions, covering applicability, rates, exemptions, payment obligations, and credit claims for deductors...
The central question before the High Court was: Can the department’s inaction on a pre-show cause notice...
Are you tired of the painstaking, manual process of GST reconciliation? Do you spend hours cross-referencing your...
Calcutta High Court emphasized that refund denials cannot be sustained unless deficiencies are effectively and electronically communicated...
Understand the legal framework for retracting statements made to GST officers in India, including procedures, conditions for...
GST Registration as a Fundamental Constitutional Right: Judicial Safeguards Against Arbitrary Cancellation Abstract The Goods and Services...
Allahabad High Court ruled that a hotel’s failure to update GST contact details does not invalidate ex-parte...
Gauhati High Court held that order cancelling GST registration without providing reasons for cancellation of the same...
Karnataka High Court held that absence of three persons straightaway rule out the agreement from the scope...
Calcutta High Court rules on ITC reversal, stressing strict adherence to Rules 42 & 43. Tax authorities...
Understand intermediary services under GST in India, including their definition, tax implications, and the challenges in cross-border...
Madras High Court sets aside an ex-parte GST order, emphasizing that portal-only notice isn’t effective if unresponded...
The Supreme Court dismissed an SLP, affirming the Delhi HC’s decision that an Electronic Credit Ledger (ECL)...
Learn why your IGST refund may be on hold due to a ‘Risky Exporter’ alert from DGARM....
India’s GST revenue rose 6.2% in June 2025 to ₹1.84 lakh crore. Q1 FY26 collections grew 11.8%,...
Patna High Court imposes ₹10,000 cost and 9% interest on an officer for illegal tax recovery without...
Explore key GST rulings from May 2025, covering ITC denial, SCN challenges, involuntary payments, cross-examination rights, SCN...
CBIC celebrates GST Pakhwada, signs MRA with South Africa, supports school under Swachhta, and issues its 100th...
Delhi High Court dismisses a writ petition challenging a consolidated GST show cause notice for FYs 2017-22,...
Allahabad High Court sets aside an ex-parte GST appeal order for AY 2018-19, ruling it invalid as...
The interplay of tax laws, including Goods and Services Tax (GST) in India and Value Added Tax...
Himachal Pradesh High Court quashes penalty under CGST Act for e-way bill non-production, stating that intent to...
Eight years on, India’s GST faces persistent challenges including complex compliance, flawed ITC, and tech glitches. Discover...
Madras High Court held that in terms of section 129(2)(c) of Sabka Viswas (Legacy Dispute Resolution) Scheme,...
Maharashtra grants Tata Motors Passenger Vehicles Ltd. an e-way bill waiver for road testing of vehicles, subject...
Allahabad High Court quashed a Section 74 SCN derived from a Section 73 SCN, ruling it lacked...
The Rajasthan High Court expunged observations made by the AAAR regarding Input Tax Credit, as the issue...
The Himachal Pradesh High Court ruled that Input Tax Credit reversal made under protest is not an...
Learn about India’s upcoming GST Compliance Rating system and recent tax reforms. Understand its benefits for taxpayers,...
Understand key restrictions on Input Tax Credit (ITC) under Section 16 of the CGST Act, 2017, and...
Understand GST Rule 28 for valuing supplies between distinct or related persons. Learn about Open Market Value,...
Gujarat High Court dismisses writ petition in fake invoicing and circular trading case, directing petitioner to utilize...
Patna High Court rules mere GST portal upload of SCN is insufficient for valid service under Section...
Madras High Court rules GST appeal limitation period begins from the physical dispatch date of the assessment...
The Calcutta High Court ruled that taxpayers cannot be prejudiced by inadequate information in GST refund deficiency...
Exploring Sikkim HC ruling on ITC refunds due to business closure, its reliance on earlier decisions, and...
Delhi High Court modifies retrospective GST registration cancellation for Natraj Steels to align with the show cause...
Madras High Court sets aside a ₹16.67 crore GST demand on Sri Balaji Tollways due to mechanical...
Delhi High Court denies writ petition in significant IGST refund fraud case, directing petitioner to statutory appeal...
Calcutta High Court rules mandatory pre-deposit under Section 107(6) of CGST Act is essential for appeal, even...
Tamil Nadu AAR rules TR-06 challans aren’t valid for claiming Input Tax Credit on differential import IGST;...
Delhi High Court dismisses Kavish Ispat’s writ plea against a GST order, directing appeal as reply was...
Calcutta High Court mandates manual GSTR-1 form amendment beyond the due date, citing judicial precedents and the...
Bombay High Court reversed Reliance Securities Ltd.’s appeal dismissal, ruling a 4-day delay was due to late...
Allahabad High Court invalidates GST order for lacking survey report, hearing, and notice of judgment pronouncement, upholding...
Delhi High Court rules no IGST on head office to branch services if full input tax credit...
Patna High Court sets aside a GST penalty of ₹6.33 lakh for the 2016-17 financial year, citing...
Madras High Court dismisses UP’s petition, ruling that GST Section 130 cannot be invoked for excess stock...
The Allahabad High Court granted bail to accused individuals in a GST fake invoice case, citing reliance...
The Delhi High Court ruled that parallel GST proceedings are not allowed, citing Section 6(2)(b) of the...
The Kerala High Court ruled that rectification is warranted when the GST Department issues contradictory orders on...
Learn if GST registration is required in Tamil Nadu for trading “rubber stopper” products imported and stored...
Tamil Nadu AAR rules on GST for Sripriya Constructions, clarifying that composite value registration for land and...
Calcutta High Court directs manual GSTR-1 rectification for Nivriya India due to inadvertent export errors, enabling IGST...
Read a sample draft application requesting the dropping of GST proceedings initiated via SPL-03 under Section 128A,...
Explore the ongoing challenges faced by Indian businesses and government contractors under the GST law, including frequent...
Gujarat High Court dismissed anticipatory bail application of the applicant involved in fraudulent availment of input tax...
Orissa High Court allows Saumya Ranjan Moharana’s plea for GST registration revocation, contingent on tax compliance and...
Supreme Court stays Karnataka’s Rs. 317.5 crore VAT recovery notice to Antrix Corporation. New demand for 2008-2014...
Madras High Court sends Inox Air Products’ GST classification case back to AAAR, citing insufficient reasoning on...
Delhi High Court dismisses writ challenging a second GST show cause notice concerning a large-scale fraudulent ITC...
Calcutta High Court quashes a GST refund appeal rejection for Gaurav Agarwal, citing lack of hearing, prior...
Orissa High Court directs revocation of a cancelled GST registration for Samita Panda, contingent on paying all...
Finance Minister outlines measures to enhance GST registration, grievance redressal, Customs efficiency, and trade facilitation at CBIC...
The Gauhati High Court addresses a GST registration cancellation in Debasish Boruah vs. Union of India. This...
Delhi High Court dismisses Jasmeet Trading Company’s writ petition challenging GST ITC fraud allegations, directing appeal, and...
Delhi High Court quashes demand order against Suryan Technologies, citing SCN upload to wrong portal tab and...
Delhi High Court quashes demand order against JM Traders for mechanical adjudication and denial of personal hearing,...
Calcutta High Court rules GST must be reimbursed to contractors for post-July 2017 government contracts, clarifying Notification...
Gauhati High Court rules against an unauthorized bank account freeze by tax authorities, highlighting the need for...
Delhi High Court directs Cobblerz Shoes to statutory appeal for GST demand, citing missed personal hearing. Writ...
Delhi High Court sets aside GST order against Garg India Plastics, citing lack of portal access and...
Uttarakhand High Court has permitted Om Auto Wheels to seek revocation of its cancelled GST registration, contingent...
Understand how to manage inadvertently rejected invoices, debit notes, and credit notes on IMS, including ITC claims...
Understand Section 129 of the CGST Act, which governs the detention, seizure, and release of goods and...
Consolidate multiple GSTR 2B files effortlessly with this Excel tool. Automate data merging from B2B, ISD, IMPG,...
Bombay High Court rules that services by an Indian subsidiary to its foreign holding company qualify as...
This article examines the evolving judicial landscape surrounding rectification of GST returns, highlighting how courts have increasingly...
The Kerala High Court ruled that GST rectification power under Section 161 isn’t limited to taxpayer requests....
The Calcutta High Court set aside orders against Kamdhenu Udyog P Ltd., ruling that a technical error...
Orissa High Court rules COVID-19 period extends GST appeal limitation, setting aside rejection based on delay. Directs...
GSTN launches E-Way Bill 2.0 on July 1, 2025, offering dual portal interoperability for enhanced compliance, business...
Madras High Court rules an advertising firm’s failure to check the GST portal’s ‘additional notice’ tab isn’t...
Madras High Court held that restrictions imposed under Rule 36(4) of the Central Goods and Services Tax...
Calcutta High Court rules GSTR-1 and GSTR-3B discrepancies don’t allow direct tax recovery under Section 75(12) of...
Explore the legal framework and procedural rules governing the Cause List under GST Appellate Tribunal as per...
Jharkhand High Court sets aside unsigned GST show cause and summary orders, citing violation of SGST Rules....
Gauhati High Court rules against mechanical cancellation of GST registrations, emphasizing clear show-cause notices and proper procedure....
This guide details the prescribed dress code for GSTAT Authorised Representatives (ARs), their core functional duties, and...
Calcutta High Court allows GST appeal to be heard on merits despite delay, affirming Section 5 of...
In the era of the digital economy, a large segment of India’s workforce has transitioned into freelancing...
ITC Denied on Pre-Engineering Building and Embedded Crane Support Systems, Based on Structural Fixation, Capitalisation, and Civil...
Gujarat High Court recently clarified that the omission of Rule 96(10) of the CGST Rules, effective October...
Calcutta HC stays GST assessment order for FY19-20, questioning Section 168A force majeure extension. Petitioner argues time-barred...
Jharkhand High Court mandates GST reimbursement for government contractors on pre-GST contracts, reinforcing fair play and equality,...
Delhi High Court quashes GST orders against National Enterprises, mandating an opportunity for hearing even after registration...
Delhi High Court directs assessee to appellate remedy for ITC denial due to delayed GSTR-3B filing, citing...
Allahabad High Court disposes of petition regarding electronic credit ledger blocking after clarification, addressing the petitioner’s concerns....
Delhi GST Department makes all personal hearings mandatory via virtual mode to boost transparency, efficiency, and ease...
Analyzing Allahabad HC rulings on ITC eligibility under GST due to supplier defaults. Explore compliance, legal implications,...
Explore GST penalty provisions under Article 19(1)(g). Analyze their reasonableness, legal remedies, and compliance challenges for taxpayers....
Understanding GST prosecution in India: Offenses, arrest powers, mens rea, tax liability, judicial precedents, and the process...
Calcutta High Court remands GST case involving Enkebee Infratech, directing a fresh review of discrepancies related to...
GST registration cannot be cancelled mechanically without taking into consideration the points in reply, statements and evidence...
Section 129 of Central Goods and Services Tax Act, 2017, empowers tax authorities to detain goods and...
Petitioner viz., Flemingo Duty Free Shop Private Limited, is a company incorporated under Companies Act, 1956. Respondent...
High Courts direct timely resolution of GST registration cancellation SCNs & rectification applications, protecting business rights from...
Calcutta High Court stays a GST demand against Anmol Stainless, finding a prima facie case against the...
Understand Interlocutory (IA) and Miscellaneous (MA) Applications before GSTAT, including their differences, filing procedures, and fees. The...
Delhi High Court addresses Damanpreet Singh’s challenge to a GST show cause notice and order, remanding the...
Gauhati HC, in case of Ganapati Enterprise Vs. State of Assam and Ors., has quashed a GST...
Madras High Court sets aside GST order against Tvl Sakthi Murugan Lorry Service, directing fresh consideration due...
Calcutta HC rules technical error in e-way bill leading to wrong vehicle number is not a basis...
Patanjali Ayurved Ltd. Vs Union of India And Others (Allahabad High Court) In the recent case of...
Alipurduar Court grants bail to Sushil Agarwal, accused in a Rs 15.30 crore cement smuggling case, citing...
Aman Agarwal, accused in a Rs 16.24 crore cement smuggling case, granted bail by Alipurduar District Court,...
Alipurduar Court rejects Naresh Kumar Agarwala’s pre-arrest bail plea in ₹17 crore cement smuggling case, citing serious...
Alipurduar District Court rejects pre-arrest bail for Ankit Agarwal in a major cement smuggling and IGST evasion...
Calcutta HC remands Rumki Biswas case, directs fresh review by appellate authority on willful intent to evade...
Calcutta High Court stops West Bengal State Tax audit against Niraj Kumar Jaiswal for 2022-23, citing completed...
Odisha AAR rules on GST for Shreyans Logistics’ vehicle leasing and logistics management, classifying it under SAC...
Allahabad High Court overturns GST registration cancellation for lack of reasoned order, citing Article 14 violation and...
Madhya Pradesh Government notifies deemed assessment for 2023-24 VAT cases for eligible petrol pumps, outlining conditions and...
Low Investment Business Ideas – By the way, the importance of money in today’s era has increased...
A recent advisory from GSTN highlights a crucial update for all registered taxpayers under the GST regime....
This article examines the Madras High Court’s decision in the case of Global Calcium Pvt Ltd regarding...
This article examines the landmark ruling by the Jharkhand High Court, which established that the Directorate General...
This comprehensive article explores the significant changes in Value Added Tax (VAT) and Goods and Services Tax...
In today’s business landscape, understanding the intricacies of taxation is crucial for business owners and stakeholders alike....
In today’s business landscape, understanding the intricacies of taxation is crucial for business owners and stakeholders alike....
In today’s business landscape, understanding the intricacies of taxation is crucial for business owners and stakeholders alike....
The Ministry of Finance has recently unveiled a scheme designed to incentivize honest invoicing practices among both...
In today’s business landscape, understanding the intricacies of taxation is crucial for business owners and stakeholders alike....
The Ministry of Finance has recently unveiled a scheme designed to incentivize honest invoicing practices among both...