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Goods and Services Tax : This article examines whether Enforcement Officers can legally issue DRC-01 under Section 67 of the GST law. It explains why tax d...
Goods and Services Tax : Appeals against GST appellate orders passed before 1 April 2026 must be filed by 30 June 2026. The article explains the filing pro...
Goods and Services Tax : The Punjab and Haryana High Court held that a GST order passed without considering the assessee's reply and without recording reas...
Goods and Services Tax : This article explains how Section 6(2)(b) of the CGST Act restricts dual GST proceedings on the same subject matter and tax period...
Goods and Services Tax : The Delhi High Court held that the amended limitation provision under Section 54 cannot be applied retrospectively to deny refund ...
Goods and Services Tax : The GSTAT Bar Association has urged CBIC to extend the GST Tribunal appeal deadline due to persistent technical glitches on the GS...
Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : The Madras High Court refused to condone a 15-day delay, observing that the delayed intra-court appeal appeared to be an attempt t...
Goods and Services Tax : The Kerala High Court held that the non-obstante clause in Section 16(5) prevails over the time limit under Section 16(4) where re...
Goods and Services Tax : The High Court ruled that merely reproducing statutory provisions without factual particulars deprives the taxpayer of an effectiv...
Goods and Services Tax : The Telangana High Court held that an appeal should not be dismissed as time-barred when the taxpayer was diligently pursuing a st...
Goods and Services Tax : The Andhra Pradesh High Court held that an unsigned GST assessment order is invalid and cannot be sustained. The matter was remand...
Goods and Services Tax : GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricte...
Goods and Services Tax : Haryana has directed officers to send GST show cause notices and demand orders by registered or speed post in addition to portal-b...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
The Madras High Court refused to condone a 15-day delay, observing that the delayed intra-court appeal appeared to be an attempt to evade or defer tax payment. It, however, allowed the assessee to pursue the statutory appellate remedy.
The Kerala High Court held that the non-obstante clause in Section 16(5) prevails over the time limit under Section 16(4) where returns are filed before the statutory cut-off date. It remanded the matter for reconsideration of the ITC claim.
The High Court ruled that merely reproducing statutory provisions without factual particulars deprives the taxpayer of an effective opportunity to respond, rendering the notice legally unsustainable.
This article examines whether Enforcement Officers can legally issue DRC-01 under Section 67 of the GST law. It explains why tax demands must be initiated only under Sections 73 or 74 through a valid Show Cause Notice.
The Telangana High Court held that an appeal should not be dismissed as time-barred when the taxpayer was diligently pursuing a statutory rectification application. The Court set aside the rejection order and remanded the appeal for decision on merits.
Appeals against GST appellate orders passed before 1 April 2026 must be filed by 30 June 2026. The article explains the filing process, pre-deposit requirements, and key precautions.
The Punjab and Haryana High Court held that a GST order passed without considering the assessee’s reply and without recording reasons violates the principles of natural justice. The matter was remanded for fresh adjudication after granting a proper hearing.
The GSTAT Bar Association has urged CBIC to extend the GST Tribunal appeal deadline due to persistent technical glitches on the GSTAT portal. The key request is to protect taxpayers’ statutory right of appeal by providing additional time.
The Andhra Pradesh High Court held that an unsigned GST assessment order is invalid and cannot be sustained. The matter was remanded for fresh adjudication subject to deposit of 20% of the disputed tax.
The Karnataka High Court held that Input Tax Credit could not be denied merely because GSTR-2A did not reflect imports and SEZ procurements during FY 2018-19. It quashed the ITC demand and remanded the remaining GST issues for fresh adjudication.
