The Ministry of Finance has recently unveiled a scheme designed to incentivize honest invoicing practices among both...
GST
In today’s business landscape, understanding the intricacies of taxation is crucial for business owners and stakeholders alike....
The dispute centers on whether GST applies to the entire maintenance amount or only the excess above...
The Orissa High Court considered a request for amendment of GST registration where business was conducted from...
The Bombay High Court held that the CGST Act does not permit consolidation of different financial years...
The High Court granted bail in a GST fraud prosecution after noting that the investigation had been...
The High Court granted regular bail on the principle of parity after noting that a similarly placed...
The Court held that once the GSTAT became functional and appeal timelines were extended, disputes should be...
The Madras High Court held that letters issued to customers before determination of tax liability could not...
The Allahabad High Court held that a taxpayer cannot effectively respond to a show cause notice without...
The Kerala High Court quashed an order denying input tax credit after finding that the taxpayer had...
The Allahabad High Court quashed GST registration cancellation and revocation rejection orders after finding that hearing dates...
The Madras High Court set aside an ex parte GST assessment after the taxpayer claimed that notices...
The Madras High Court set aside an ex-parte GST assessment against a second-hand mobile phone dealer who...
Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement...
GSTAT has extended relaxed scrutiny guidelines for portal-based appeals until 31 December 2026. The key takeaway is...
The Madras High Court held that a taxpayer assessed under Section 62 for non-filing of GST returns...
The Court declined to entertain the writ petition challenging a GST show cause notice and adjudication order,...
The Court held that cancellation of GST registration for procedural non-compliance should not permanently deprive a taxpayer...
The Supreme Court declined immediate intervention but expressly left open the challenge to the validity of Section...
The article explains how ITC eligibility is linked to vendor compliance under GST. It highlights key risks...
The Madras High Court stayed the operation of a GST assessment and demand relating to seigniorage fee....
The Telangana High Court refused to quash a GST show cause notice, holding that the question whether...
The Supreme Court refused to interfere at the show cause notice stage, holding that the dispute should...
Karnataka AAR disposed of the application after the applicant informed that GST demand orders on the same...
Karnataka AAR disposed of the application after observing that a request for extension of the ITC availment...
The authority clarified that ITC cannot be claimed on amounts recovered from employees toward canteen facilities. Credit...
The case involved simultaneous proceedings by Central and State GST authorities concerning the same tax period and...
The Allahabad High Court held that the impugned notice merely proposed a cess demand and did not...
The Court held that the non-obstante clause in Section 16(5) prevails over Section 16(4). Since the returns...
The Madras High Court held that a Section 74 order could remain in abeyance where a second...
The High Court held that portal-only service of a show cause notice after GST registration cancellation violated...
The Madras High Court held that suspension of GST registration through the impugned GST REG-17 notice was...
The High Court set aside the GST demand for fresh adjudication after finding that the authorities had...
The Court set aside the provisional attachment of bank accounts under Section 83 after the petitioner agreed...
The Court set aside a Section 73 order after finding a violation of natural justice. It held...
The Orissa High Court held that once the GST Appellate Tribunal became functional, the taxpayer should pursue...
The Supreme Court examined whether online gaming platforms offering skill-based games can be treated as suppliers of...
The GST law provides a limited window to rectify reporting errors relating to FY 2025-26. Timely corrections...
The Gujarat AAR held that Psyllium (Isabgol) Seeds procured from farmers and supplied without drying, freezing, or...
The Supreme Court stayed an Allahabad High Court judgment that held mere uploading of GST orders on...
The taxability of forest auctioned trees depends on whether they are intended to be cut and removed....
A genuine dealer can only be expected to prove his own purchase, receipt, and sale of goods....
The High Court held that filing appeals and adopting a legal position on behalf of a client...
The Court upheld the authority of DGGI officers to initiate and pursue proceedings under the CGST Act...
The Rajasthan GST AAAR held that advance ruling authorities cannot determine whether bags are biodegradable or compostable....
The case concerned a penalty order arising from alleged quantity discrepancies and missing supporting documents. The Supreme...
Reverse Charge Mechanism under GST is increasingly becoming technology-driven with stricter GSTN validations, reconciliations, and ITC monitoring....
Allahabad High Court set aside a GST refund rejection after the taxpayer was unable to upload an...
GSTN has made the Ship To GSTIN field compulsory for all Bill-To/Ship-To e-Way Bill transactions from 15...
The Madhya Pradesh High Court refused to entertain the writ petition after finding that the appeal was...
The Calcutta High Court declined interim relief against a Section 74 GST notice involving classification of extrusion...
The Calcutta High Court held that goods detained during transit must be released once the consignor complies...
The Madras High Court held that a GST assessment order issued after the death of the proprietor...
The Madras High Court set aside GST orders reversing ITC claims after noting the retrospective amendment extending...
The Bombay High Court held that cancellation of GST registration without granting an opportunity of personal hearing...
The Karnataka High Court held that the three-month period for filing a waiver application under Section 128A...
The Karnataka High Court held that retrospective insertion of Section 16(5) extends the timeline for claiming ITC...
The Allahabad High Court held the GST arrest illegal after finding that written grounds of arrest were...
The Court ruled that assessment proceedings cannot continue in the name of a deceased proprietor. Fresh notices,...
The Orissa High Court directed GST authorities to withdraw bank attachment notices after the taxpayer undertook to...
The Court permitted the petitioner to produce a clearer bill of lading in support of its IGST...
Courts have repeatedly held that bona fide purchasers cannot lose Input Tax Credit merely because suppliers failed...
The Allahabad High Court granted bail in a GST fake ITC case after noting that investigation was...
Karnataka High Court observed that the department wrongly construed the term “may” as mandatory while rejecting the...
The Supreme Court refused to interfere with the Kerala High Court judgment holding that challenges to GST...
The Madras High Court remitted the GST matter for fresh adjudication after the taxpayer agreed to deposit...
High Court held that use of the word ‘shall’ in Section 129(3) does not by itself create...
The Karnataka High Court held that once confiscation orders are passed under Section 130 of the CGST/KGST...
The Court disposed of the petition after finding that assessment proceedings against legal representatives require mandatory compliance...
The High Court ruled that GST revocation applications may be filed manually if online filing difficulties arise....
The Gauhati High Court held that cancellation of GST registration without assigning specific reasons in the statutory...
The High Court held that disputes involving factual examination and merits under Section 74 of the CGST...
The Supreme Court stayed further proceedings arising from a Section 74 GST order while examining whether writ...
The article explains how simplifying GST laws, rationalising returns, and improving the GST portal can significantly reduce...
GST Refund Annexure-B Utility: Key Challenges, GSTR-2B Validation Rules, and Legal Safeguards Explained for Exporters and Tax...
Explore how AI is reshaping GST practice in 2026 through automation, GenAI, RAG tools and compliance workflows,...
The Gauhati High Court held that a Summary Show Cause Notice in Form GST DRC-01 cannot substitute...
The Kerala High Court held that although the earlier communication was not a Section 74 notice, the...
The Court held that once the GST Appellate Tribunal became operational and timelines were extended, disputes should...
Allahabad High Court ruled that while authorities could verify documents during transit, absence of an e-Tax Invoice...
The Court directed the appellate authority to accept manual filing of Form GST APL-01 after the taxpayer...
The Finance Act, 2025 retrospectively amended Section 17(5)(d) of the CGST Act after the Supreme Court allowed...
The article explains the most common GST compliance errors leading to notices, ITC denial, and penalties in...
Article highlights how mechanical matching of GSTR-9 tables is leading to unjust GST demands and penalties against...
The Madhya Pradesh High Court dismissed a writ petition challenging GST registration cancellation after noting the availability...
The Karnataka High Court held that retrospective insertion of Section 16(5) of the CGST Act extended the...
The Court ruled that furnishing a bank guarantee equal to the alleged short-paid GST amount was adequate...
Supreme Court considered whether sales of natural gas transported from Andhra Pradesh to Uttar Pradesh constituted inter-State...
The Bombay High Court held that GST deposited during investigation before adjudication could not be treated as...
The Calcutta High Court set aside cancellation of GST registration for non-filing of returns, observing that preventing...
GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated...
This article explains the composition levy scheme under Section 10 of the CGST Act, including eligibility, tax...
Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing...
The article explains how GST composition scheme, exemption rules, and time of supply provisions work in practice....
The GST Invoice Management System (IMS) promises stronger ITC reconciliation, fraud prevention, and invoice-level transparency. However, businesses...
The article examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and...
This article discusses GST compliance for service providers eligible for the QRMP scheme up to ₹5 crore...
The Bombay High Court held that rejection of a manual GST appeal was unsustainable where DRC-07 was...
Gauhati High Court held that cancellation of GST registration without assigning reasons in FORM GST REG-19 was...
Bombay High Court held that GST proceedings initiated against a company that had ceased to exist after...
Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as...
The article discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving...
The article explains common objections raised during GST departmental audits under Section 65, including ITC mismatches, GSTR...
The article explains how rigid GST compliance and fear of penalties are pushing small businesses back into...
The new Invoice Management System (IMS) will introduce real-time invoice matching and automated ITC verification under GST....
The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions....
The Supreme Court issued notice in a case concerning whether reimbursement paid to a municipal corporation for...
The High Court held that investment-linked tax incentives under the 2012 industrial policy could continue unless specifically...
The High Court set aside a GST demand order after finding that the hearing notice was received...
Andhra Pradesh High Court held that a single GST assessment order covering multiple financial years violated Sections...
Uttarakhand High Court directed refund of GST deducted on sale of rejected wheat and paddy seeds after...
The Court observed that allegations of fraud, willful misstatement, and suppression must contain clear particulars enabling effective...
Court ruled that differing interpretations on classification of services as OIDAR cannot automatically justify invocation of Section...
The article highlights how Central GST enforcement practices such as repeated summons, searches, and arrests resemble old...
The article examines whether ITC on solar power generating plants is available when electricity is used captively...
Taxpayers filing GST refunds under the new Annexure-B utility are encountering duplicate data and “JSON has no...
This analysis examines how GST transformed India’s indirect tax regime while continuing to face compliance, technological, and...
Bombay High Court held that GST registration cannot be cancelled without proper hearing and a reasoned order....
GSTAT upheld anti-profiteering findings after the developer accepted the DGAP report concerning ITC benefits in a housing...
The article argues that Section 76 of the CGST Act provides a complete recovery mechanism against defaulting...
This article explains the legal framework governing e-invoicing under GST, including turnover thresholds, IRN requirements and sector-wise...
Taxpayers and professionals are facing major technical issues while uploading Annexure-B JSON files for GST refunds. Common...
GSTN has replaced manual Annexure-B filing with a JSON-based automated validation utility linked directly to Form RFD-01....
The article explains when businesses must file a GST Nil Return despite having no sales, purchases, or...
The Andhra Pradesh High Court held that Customs authorities are responsible for levy and assessment of IGST...
Karnataka High Court held that consolidated show cause notices under Sections 73 and 74 of the CGST...
The Madras High Court set aside a Section 74 GST assessment order involving mismatch between GSTR-1, GSTR-3B,...
The Calcutta High Court directed GSTN authorities to carry out backend changes after the GST portal failed...
The Telangana High Court held that time spent pursuing a rectification application and writ proceedings may be...
The Bombay High Court set aside GST adjudication orders after finding that no personal hearing was granted...
The Authority observed that the core element of the transaction was the grant of a non-exclusive right...
An analysis of GST in India covering its structure, constitutional framework, achievements, compliance issues, and challenges in...
Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory obligations...
The Andhra Pradesh High Court held that a composite GST assessment order covering multiple financial years violated...
Fayaj Infratech Private Limited Vs Joint Commissioner (Appeal) (Orissa High Court) In this case before the Orissa...
The High Court distinguished contracts of other government departments that contained clauses for reimbursement of new taxes...
The article explains how buyers can lose Input Tax Credit even after paying suppliers on time if...
The article explains that architectural, accommodation, and related immovable property services are governed by Section 12(3) of...
The Delhi High Court set aside a GST demand order after finding that the taxpayer was given...
The High Court directed the Appellate Authority to examine the taxpayer’s request to treat an earlier court-ordered...
The Bombay High Court held that State GST authorities could not initiate parallel proceedings and attach bank...
The article examines whether income tax, GST, and capital gains taxation are placing excessive pressure on hardworking...
The article explains how Rule 14A promises GST registration within three days but may create serious compliance...
Madras High Court directed authorities to defer GST proceedings relating to royalty and seigniorage fees for quarrying...
The High Court held that the State could not continue GST proceedings or block ITC after failing...
The Bombay High Court held that corporate guarantees issued without any fee, commission, or consideration cannot be...
Jageswar Saw Vs Deputy Commissioner of Revenue (Calcutta High Court) The Calcutta High Court dismissed an appeal...
The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B...
The Telangana High Court granted pre-arrest bail in a ₹97.25 crore GST ITC case after observing that...
Rule 14A introduces a fast-track GST registration process for small taxpayers with limited B2B tax liability. The...
The Supreme Court affirmed that continuous non-filing of GSTR-3B despite issuing invoices and collecting GST amounts to...
The Bombay High Court held that GST proceedings initiated against a company that ceased to exist after...
The High Court observed that filing GST returns is the statutory mechanism for disclosing tax liability. Failure...
GSTAT held that the builder failed to uniformly pass on additional GST input tax credit benefits to...
The Andhra Pradesh High Court held that failure to file monthly GSTR-3B returns can amount to suppression...
The article explains the legal distinction between ITC reversal on opting for composition and tax liability on...
This case explains how foreign digital services like hosting fall under OIDAR and become taxable imports under...
This case explains how GST law overrides mutuality by treating associations and members as distinct taxable persons....
The court held that initiating proceedings under the penalty provision for alleged excess stock discovered during a...
The Court examined whether Section 130 could be used when discrepancies were found during a GST survey....
The Court examined whether confiscation proceedings under Section 130 were valid for alleged excess stock found during...
Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixes...
The dispute concerned whether the two-year limit under Section 54 is mandatory. The Court ruled it is...
The case examined if income details could be disclosed under RTI during a matrimonial dispute. The Court...
POS rules under the IGST Act determine whether services fall under IGST or CGST+SGST in tokenized real...
GST registration was cancelled for non-filing of returns for six months and appeal was time-barred. The court...
The issue involved denial of ITC without evaluating submitted documents. The Court directed authorities to reconsider objections...
The issue involved alleged cyber fraud where funds were credited to the petitioner’s account. The Court granted...
The court declined to decide intermediary classification and directed the petitioner to pursue remedies before the appellate...
The Court held that the amendment to Rule 89(5) is clarificatory and applies retrospectively to earlier refund...
The issue concerns denial of ITC to bona fide buyers based solely on supplier tagging and analytics....
The issue was whether arbitral award damages and settlement terms constitute “supply” under GST law. The Court...
The authority held that arranging transport for employees is a welfare activity, not a business supply. Nominal...
The issue concerned GST liability on electricity supplied through a solar power plant. The AAR held that...
The issue involved classification of a fan drive assembly used in vehicle cooling systems. The AAR held...
April 2026 GST rulings addressed SCNs, limitation, refunds, registration cancellation, recovery, and natural justice in tax proceedings....
Standard accounting systems miscalculate the 180-day deadline, leading to ITC reversals and interest. Accurate invoice-based tracking is...
Highlights that system-based NGTP tagging cannot replace proper verification before denying ITC. Key takeaway: factual investigation is...
The High Court allowed delay in filing GST appeal due to repeated family bereavements beyond the taxpayer’s...
Explains mandatory pre-deposit requirements under GST law and how compliance ensures automatic stay on recovery. Key takeaway:...
Madras High Court held that use of visual identifiers on packaging like fonts, symbols, colours, etc. establishes...
Special Timeline for Backlog / Old GSTAT Appeals: Legal Position, Practical Impact & Filing Strategy
Special Timeline for Backlog / Old GSTAT Appeals: Legal Position, Practical Impact & Filing Strategy
The issue covers the special timeline for filing delayed GSTAT appeals due to earlier tribunal non-functionality. The...
The Court examined whether employees could be penalised under Section 122(1A) for company-level GST violations. It held...
Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The...
Avanti Feeds Limited Vs Deputy Commissioner of State Tax (Andhra Pradesh High Court) The writ petition before...
High Court held that receipts reflected in Form 26AS cannot automatically be treated as taxable services. Tax...
The Court held that taxes paid under GST must be reimbursed under contractual terms. The key takeaway...
The issue highlights illegal confiscation of goods under Section 130 without evidence of tax evasion. The key...
The issue was whether an Assistant Commissioner was competent to pass a GST demand order. The Court...
The issue is whether interest on GST refunds should start from a fresh application after appeal. Courts...
The issue is denial of appeal due to NIL demand orders despite disputed liability. The key takeaway...
The article explains how GST refunds are calculated under IDS using Rule 89(5). It clarifies that only...
The issue involved challenge to a GST demand order where appeal was delayed. The Court allowed filing...
The issue was whether buyback of shares attracts GST. It was held that since shares are securities...
The issue concerns vague GST cancellation notices lacking facts. Courts held that absence of details violates natural...
Taxpayers were unable to file appeals when demand orders reflected zero liability despite disputes. The advisory clarifies...
The case examines whether stranded compensation cess credit due to GST reform must be refunded or lapsed,...
This explains the constitutional boundary between property tax and GST on land-related activities. The key takeaway is...
This compares opposing judicial views on GST notifications extending time limits. The key takeaway is that validity...
The Court dismissed the petition after finding that the petitioner failed to establish a clear connection with...
The Court ruled that cotton seed oil cake qualifies as cattle feed and is exempt from GST....
The case examined validity of a GST demand passed without hearing the taxpayer. The Court held that...
The Court held that where an assessment is passed ex parte, fairness requires giving the taxpayer a...
The Court set aside a GST demand order after finding that authorities failed to consider the taxpayer’s...
The issue involved challenge to provisional attachment under Section 83 of the CGST Act. The Court refused...
The Court held that cancellation based on grounds not mentioned in the show cause notice violates natural...
The court ruled that cancellation was unsustainable where authorities ignored documents and passed non-speaking orders. It emphasized...
This article explains why GST registration is not limited to turnover thresholds. It highlights transaction-based triggers that...
The article highlights how aggressive GST actions impact genuine businesses. The key takeaway is the need for...
The Court ruled that ITC on GIDC charges is allowable where no construction is involved. It also...
The court held that an adjudication order passed without considering the taxpayer’s reply is unsustainable. It remitted...
The Court held that a single show cause notice covering multiple assessment years is not legally sustainable....
The ruling highlights that ignoring a taxpayer’s additional reply and request for hearing renders the order unsustainable....
The court held that the revised 18% GST rate is applicable, but deferred recovery of the 6%...
The comparison shows how large-scale frauds go undetected for years while professionals face immediate coercive action. Courts...
The law prohibits all real-money online games regardless of skill, marking a major shift from earlier legal...
The ruling held that concessional GST rate applies only if bags qualify as biodegradable under the notification....
The issue was whether online coaching qualifies as OIDAR services. The ruling held it does not, as...
The issue involves technical failures in the Professional Tax portal preventing payments. A request has been made...
The court examined whether an advocate involved in filing GST returns for fake entities should remain in...
The GST portal launches an Excel-based IMS Offline Tool to help taxpayers efficiently manage and process invoices....
Madras High Court held that section 76 of the Central Goods and Services Tax Act, 2017 are...
CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under...
The increasing use of AI in GST is leading to automated mismatch alerts and notices based on...
IPL franchises have contested the 40% GST rate, arguing it wrongly classifies matches as entertainment instead of...
Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary....
Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitation...
The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and...
The framework enables wider access to GST appeals through online filing. However, procedural and portal limitations may...
Courts held that bona fide buyers cannot lose ITC due to supplier non-payment. The key takeaway is...
Authorities are targeting buyers based on supplier defaults without proper verification. Courts emphasize that bona fide taxpayers...
GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST...
The issue was whether a show cause notice could be issued under a rule already omitted. The...
The Court ruled that temporary business inactivity due to genuine medical reasons cannot justify cancellation without proper...
The Court held that challenges to ITC blocking cannot be entertained at the show cause stage. It...
The court held that issuing a single show cause notice for multiple financial years violates GST law....
The court held that the rectification order failed to satisfy the statutory requirements under Section 161 of...
The Court held that once a GST assessment order attains finality, recovery under Section 79 can proceed...
Courts held that Section 129 cannot be invoked for minor procedural lapses without intent to evade tax....
The Court held that GST authorities cannot rely on seized documents that are missing or untraceable during...
The Court allowed the taxpayer to file a fresh application for revocation of GST registration after failing...
The Court directed the petitioner to first seek rectification of the order before challenging recovery proceedings under...
The Court held that GSTIN cannot be cancelled solely based on supplier irregularities without examining the taxpayer’s...
The Court set aside a show cause notice that combined several financial years into one proceeding. It...
The Court held that each financial year creates a separate cause of action, making a consolidated notice...
The ruling found that issuing a single notice for multiple tax years violates statutory requirements. The Court...
The Court granted interim relief in a petition challenging GST under RCM on development rights. It recognized...
The issue was delays and inconsistencies in GST fund settlement under the earlier framework. The new rules...
The issue was taxation of intermediary services as domestic supply. The law now treats such services as...
The article highlights that traditional GST audits fail to detect real-time discrepancies. Continuous audit models help businesses...
GST was introduced as a simplified tax system but has evolved into a litigation-heavy regime. The key...
The Court ruled that interest cannot be imposed in adjudication if it was not specified in the...
The issue was whether pigmy agents are independent service providers or employees. The Court held they are...
The Court found that the appellate authority rejected the appeal solely on delay without examining the reasons...
The Court emphasized the need for fair opportunity before finalizing tax demands. The petitioner was allowed to...
The issue involved denial of refund on the ground that services were intermediary in nature. The Court...
The issue was whether ITC is available on GST paid for leasehold rights used to build a...
The High Court observed that personal penalties on directors cannot be imposed without independent proceedings. It emphasized...
Pigmy agents are employees of Bank and not business facilitators hence no GST leviable on commission
Pigmy agents are employees of Bank and not business facilitators hence no GST leviable on commission
Karnataka High Court held that pigmy agents employed by the Bank can never be treated as business...
1394-Day Delay Due to Spiritual Jain Diksha of Counsel – Appellant Gets Conditional Relief with Cost
1394-Day Delay Due to Spiritual Jain Diksha of Counsel – Appellant Gets Conditional Relief with Cost
The issue was whether an excessive delay in filing appeals could be condoned. The Tribunal allowed condonation...
The issue concerns repeated extensions of limitation periods for SCNs and orders under Sections 73 and 74....
The issue involved denial of representation through counsel during GST proceedings. The Court held that personal appearance...
The new BER-SER structure separates GST from commissions, reducing base payouts. Non-registered distributors face direct income loss...
CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement...
Reimbursements are taxable if they form part of consideration under GST valuation rules, regardless of their label....
Failure to serve notices at the updated registered address invalidates GST proceedings. The Court emphasized strict adherence...
GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while...
High Court allowed restoration of GST registration even after dismissal of appeal on limitation grounds. Relief was...
The Court held that serving notices at an outdated address violates natural justice. The proceedings were set...
The case addressed whether delayed appeals can be entertained through writ jurisdiction. The Court ruled that statutory...
Valuation issues alone were not valid grounds for detention of goods in transit in Integrated Goods and...
The Court held that statutory amendments extending the ITC time limit override earlier restrictions. It ruled that...
Courts held that bona fide buyers cannot lose ITC due to supplier non-payment of GST. The key...
The authority held that oxygen supply through installed infrastructure is a composite supply of goods. The key...
The petition challenges the validity of a cess law on grounds of lack of legislative competence and...
While HSN mirroring works for goods, it creates classification errors in services. The key takeaway is that...
Courts held that cash is not covered under things in GST search provisions unless it serves as...
The issue concerned release of ₹58 lakh seized during GST search. The Court disposed of the petition...
The issue concerns GST compliance requirements for businesses. It highlights that maintaining proper records and filing returns...
The Court declined interference as proceedings were already initiated by both departments. Petitioners were directed to respond...
The case addressed denial of refund of VAT pre-deposit made through ITC. The Court held that Section...
Even small documentation mistakes like typos or expired e-way bills can result in detention under GST laws....
The Court held that Section 107(11) expressly prohibits remand to the adjudicating authority. The appellate authority must...
The Court held that cash is not covered under the term “things” in Section 67(2). Seizure of...
The Court held that the impugned order should be challenged through statutory appeal. Writ jurisdiction was not...
The Court ruled that cancellation cannot be applied retrospectively without proper application of mind. The order was...
The Court held that cancellation based on reasons not mentioned in the SCN is unsustainable. The retrospective...
The court declined to hear the GST dispute as an appeal remedy existed. It held that pre-deposit...
The case addressed increased ITC benefits post-GST without corresponding price reduction. The tribunal ruled this violated Section...
The dispute concerned failure to reduce prices after GST. The Tribunal held that documentary evidence showed benefit...
GSTAT held that no anti-profiteering violation arises where construction, agreement, and payments occur entirely in the GST...
The issue involved a calculation error in the final order. The Tribunal clarified the correct per sq....
The court set aside GST orders after finding both original and appellate proceedings were effectively ex-parte. It...
The case examined whether ITC reversal made during inspection was voluntary. The Court held that the timing...
The case addressed whether stock discrepancies could be attributed to a sister concern. The Court held that...
The Court held that cancellation cannot be applied retrospectively unless the show cause notice clearly proposes such...
The Court held that retrospective cancellation requires clear justification and cannot be applied mechanically. In absence of...
Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations...
The applicant sought clarity on refund eligibility after filing NIL claims but later withdrew the application citing...
The Authority held that rebates received from a bank on corporate card usage do not constitute a...
The Authority examined GST applicability on second-hand car sales but denied clear relief due to insufficient documentation....
The ruling addressed classification of biodiesel-HSD blends based on petroleum content. It held that classification depends on...
The issue concerns misuse of powers during GST proceedings. The key takeaway is that courts enforced strict...
The case examined whether separate penalties under CGST and SGST were permissible. The Court ruled such imposition...
The case shows that failure to respond to GST notices led to tax demand even for exempt...
GSTAT serves as the second appellate authority with defined procedures and timelines. Compliance with filing and pre-deposit...
The amendment shifts place of supply to the recipient’s location. This impacts export eligibility and RCM applicability...
The Court held that blocking ITC without giving the taxpayer an opportunity to respond violates natural justice....
A complete guide to E-Way Bill provisions, covering generation rules, validity, and penalties. Learn how non-compliance—even procedural—can...
Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax...
The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer...
The Government reduced GST on paper sacks and bags from 18% to 5% following GST Council recommendations....
The Court held that delay caused by reliance on a consultant and personal hardship constitutes sufficient cause....
The case involved detention of goods where the taxpayer cited vehicle breakdown as the cause of delay....
The case involved conflicting reasons between the show-cause notice and final order, with no proper consideration of...
Notice pay recovery is treated as a contractual penalty, not a consideration for service. The key takeaway...
The issue is whether GST refunds are restricted by statutory timelines. The key takeaway is that unconstitutional...
The court held that the impugned GST notifications were invalid as they curtailed limitation and were based...
The article argues that the GST entry uses a wide definition of device covering all solar-dependent equipment....
The court held that delayed payment of penalty does not justify continued detention. Goods must be released...
The article highlights common GST filing errors such as mismatches and incorrect ITC claims. The key takeaway...
Section 8 clarifies how GST applies to bundled supplies by distinguishing between composite and mixed supplies. The...
The issue involved cancellation of GST registration without proof of proper service of notice. The Court held...
The court held that issuing multiple demand notices for a single adjudication order is improper. It directed...
The court held that passing an assessment order without granting personal hearing violates principles of natural justice....
The Court held that cancellation for non-filing of returns can be reconsidered if the taxpayer files pending...
The Court held that blocking ITC without available credit in the ledger is beyond statutory powers. It...
The analysis shows that lower tax rates under the composition scheme significantly improve liquidity for startups. This...
This explains why GST cannot be levied unless a transaction qualifies as supply under Section 7. It...
The court ruled that Section 67 allows seizure only of goods, documents, and related items, not cash....
The court ruled that GST law does not prohibit inter-state transfer of ITC in amalgamation cases, especially...
Section 54 applies only to refunds of legally recognized tax, not all payments made to the Government....
The issue concerns procedural requirements for filing GST appeals. The instructions mandate document submission and pre-deposit, ensuring...
The issue was whether cross-border satellite broadcasting could be taxed by a State. The Court upheld taxation...
Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without...
India cuts excise duty on petrol and diesel to offset global oil price surge amid war. Move...
The issue highlights ITC reversal when suppliers fail to deposit GST despite buyer compliance. The key takeaway...
The authority held that operational services were provided to a PSU under contract. As a result, exemption...
The issue involved inability to access documents leading to ex parte assessment. The Court granted interim relief...
The case examined whether GST rate cuts were passed on to consumers. The authority held that increasing...
The notification allows exemption from e-way bill for vehicles moved solely for testing purposes. It clarifies that...
The issue is whether renting of immovable property is taxable under GST. The key takeaway is that...
The issue was whether leasing to a company disqualifies exemption for residential renting. The Court held that...
Legislative Evolution of Section 15(3)(b) of CGST Act, 2017 & Interpretive Uncertainties That Remain
Legislative Evolution of Section 15(3)(b) of CGST Act, 2017 & Interpretive Uncertainties That Remain
The amendment to Section 15(3)(b) removes rigid conditions for post-supply discounts. It simplifies compliance but leaves key...
The case involved non-passing of ITC benefits after GST implementation. The Tribunal held that full ITC gains...
The issue included verification of ITC benefit among buyers. The Tribunal relied on DGAP findings and the...
The case involved an order passed without any reply from the taxpayer to the show cause notice....
The case involved denial of ITC based on limitation under Section 16(4) of the CGST Act. The...
The Court found that the rejection was only a communication and not a legally valid order. It...
The issue involved incorrect computation of interest on IGST refunds. The Court held that authorities failed to...
The issue involved an ex-parte GST order demanding ITC reversal without proper notice. The Court held that...
The case involved allegations of fraudulent ITC through fake invoices. The Court granted bail noting absence of...
The issue involved cancellation of GST registration due to non-filing of returns. The Court held that absence...
The issue involved ex parte orders passed after SCNs were uploaded in a manner not effectively communicated....
Imposition of a 28% GST on online gaming and betting has triggered one of the most intense...
The issue was whether GST show cause notices can cover multiple financial years in one proceeding. The...
The Authority held that procedural questions on E-way bill generation are not covered under Section 97(2) of...
The issue was whether a digital transport platform qualifies as a GTA. The Authority held that absence...
The case examined taxability of bio-mining and waste remediation services. The Authority held that such services qualify...
The ruling holds that GST input tax credit is available on employee transport services when mandated by...
The court examined whether penalty and detention without notifying the known owner violated natural justice. Interim relief...
The Court examined allegations of fraudulent ITC claims and found that the petitioner’s actions were bona fide....
The court held that seizure and prohibition orders cannot continue without a confiscation proposal. The absence of...
The Court examined a challenge to an assessment order involving ITC reversal and interest liability. It held...
F S Enterprise Vs State of Gujarat (Gujarat High Court) The Gujarat High Court disposed of multiple...
GSTN clarifies that DRC-03 payments must be linked via DRC-03A. Without this, pre-deposit requirements may appear unpaid...
The Court halted GST proceedings questioning mandatory 1/3rd land deduction. It held that jurisdiction is doubtful as...
GST liability depends on correct determination of place of supply. The rules define whether a transaction is...
Section 54 provides a complete framework for GST refunds, including timelines and conditions. Courts have clarified strict...
Court held retrospective cancellation invalid if not proposed in show cause notice. Key takeaway: Proper notice is...
The GSTAT Rules, 2025 provide a complete framework for GST appeals, including filing, hearings, and compliance. They...
This guide explains all GSTAT forms, procedures, and timelines for filing appeals. Key takeaway: Proper use of...
The Court extended interim relief to contractors as the classification of Delhi Jal Board as a local...
The Gujarat High Court stayed a tax adjudication order after discovering that the officer relied on inaccurate...
Courts have clarified that Section 79 of the GST law is a recovery mechanism that can be...
The document outlines a certificate format where the recipient confirms reversal of Input Tax Credit related to...
The GST law permits inspection, search and seizure only when a senior officer has reasonable grounds to...
The GST Appellate Tribunal has become operational, completing the GST dispute resolution framework. Taxpayers can now file...
Courts have addressed whether time spent pursuing rectification affects the limitation for GST appeals. The rulings aim...
Additional Commissioner of Central Tax Vs Vigneshwara Transport Company (Karnataka High Court) SCN u/s 74 GST Valid...
A new amendment effective from January 2026 limits GST interest to the unpaid portion of tax after...
GST authorities often cancel registrations retrospectively after detecting fake entities, leading to ITC denial for genuine buyers....
The guideline clarifies that GSTAT appeals must be filed online with proper formatting, documentation, and procedural compliance...
The Madras High Court disposed of a writ petition challenging a GST demand, noting that the statutory...
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...