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Goods and Services Tax : The Supreme Court held that adjudicatory proceedings cannot survive when authorities rely on undisclosed material or deny meaningf...
Goods and Services Tax : The High Court held that using Input Tax Credit for the mandatory 10% GST appeal pre-deposit is not a criminal act. It ruled that ...
Goods and Services Tax : Introduction: In India, GST has disrupted the traditional methods of managing compliance and taxation in most industries. For the ...
Goods and Services Tax : GST disputes often begin with scrutiny notices rather than investigations. A structured response at every stage can help taxpayers...
Goods and Services Tax : GSTN has introduced important changes to strengthen tracking and transparency in goods movement. Businesses must understand the ne...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : The Telangana High Court refused to quash a GST show cause notice, holding that the question whether annuity payments were exempt ...
Goods and Services Tax : The Supreme Court refused to interfere at the show cause notice stage, holding that the dispute should be examined through adjudic...
Goods and Services Tax : Karnataka AAR disposed of the application after the applicant informed that GST demand orders on the same issue were already under...
Goods and Services Tax : Karnataka AAR disposed of the application after observing that a request for extension of the ITC availment deadline did not fall ...
Goods and Services Tax : The authority clarified that ITC cannot be claimed on amounts recovered from employees toward canteen facilities. Credit is restri...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The Tamil Nadu Commercial Taxes Department directed that adjudication of LTU taxpayers inspected by the Intelligence Wing will now...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
The Telangana High Court refused to quash a GST show cause notice, holding that the question whether annuity payments were exempt or taxable required detailed factual examination. The Court ruled that such issues cannot be conclusively decided in writ proceedings.
The Supreme Court refused to interfere at the show cause notice stage, holding that the dispute should be examined through adjudication proceedings. It left all GST exemption and circular-related issues open for determination by the authorities.
Karnataka AAR disposed of the application after the applicant informed that GST demand orders on the same issue were already under appellate consideration. No ruling was given on the merits.
Karnataka AAR disposed of the application after observing that a request for extension of the ITC availment deadline did not fall within matters covered under Section 97(2) of the CGST Act.
The authority clarified that ITC cannot be claimed on amounts recovered from employees toward canteen facilities. Credit is restricted to the expenditure actually incurred by the employer.
SC declined interference as statutory GST appeal was available, but allowed appeal within eight weeks and protected it from dismissal for delay.
The Supreme Court held that adjudicatory proceedings cannot survive when authorities rely on undisclosed material or deny meaningful hearing. The ruling reinforces that procedural fairness is a constitutional requirement, not a mere formality.
The case involved simultaneous proceedings by Central and State GST authorities concerning the same tax period and subject matter. The High Court directed both authorities to coordinate and ensure that only one authority continues adjudication in accordance with the Supreme Court’s ruling.
The Allahabad High Court held that the impugned notice merely proposed a cess demand and did not contain a final determination. The petitioner was directed to pursue statutory remedies by filing objections before the authority.
The Court held that the non-obstante clause in Section 16(5) prevails over Section 16(4). Since the returns were filed before the prescribed cut-off date, the ITC denial was set aside.
