Skip Navigation LinksHome > GST > GST Home

GST Highlights

The Ahmedabad CESTAT's decision reinforces the legal principle that adjudication orders must strictly adhere to the scope of the initial show cause notice. This ruling highlights the importance of ensuring that parties are adequately informed and that leg

TO curb frauds in Goods and Services Tax (GST) and increase compliance, the GST formations, under the Central Board of Indirect Taxes and Customs (CBIC) and the State/UT Governments

The gross GST revenue collected in the month of October, 2023 is Rs 1,72,003 crore out of which Rs 30,062 crore is CGST, Rs 38,171 crore is SGST, Rs 91,315 crore (including Rs 42,127 crore collected on import of goods) is IGST and Rs 12,456 crore

Being the premier Intelligence and Investigating Agency of GST tax evasion across the country, the Directorate General of GST Intelligence (DGGI) had initiated a Special Drive against the practice of claiming fake Input Tax Credit (ITC)

In terms of the recent amendments made in the CGST/SGST Act, the IGST Act and the CGST/SGST Rules, any person located outside taxable territory making supply of online money gaming to a person in taxable territory

In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act

GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers.

The 52nd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today.

The Government vide Notification No. 38/2023 – Central Tax dated 04th Aug, 2023 inserted the Rule 88D in CGST Rule, 2017 dealing with difference in input tax credit available in GSTR-2B and ITC availed in GSTR-3B.

GSTN is pleased to inform you that the e-Invoice JSON download functionality is now live on the GST Portal.

The gross GST revenue collected in the month of September, 2023 is ₹1,62,712 crore out of which CGST is ₹29,818 crore, SGST is ₹37,657 crore, IGST is ₹83,623 crore (including ₹41,145 crore collected on import of goods) and cess is ₹11,613 crore

GSTN wishes to inform you that the auto population of e-Invoice in GSTR-1 is temporarily halted due to essential system upgrades, which will involve the implementation of e-Invoice JSON download functionality.

GSTN is pleased to inform that the geocoding functionality for the "Additional Place of Business" address is now active across all States and Union Territories.

It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than 100 crores.

The gross GST revenue collected in the month of August, 2023 is ₹1,59,069 crore of which CGST is ₹28,328 crore, SGST is ₹35,794 crore, IGST is ₹83,251 crore (including ₹43,550 crore collected on import of goods)

Vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 (read with circular 170/02/2022-GST, Dated 6th July,2022), the Government introduced certain changes in Table 4 of Form GSTR-3B

Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameters

As per the direction from the Government, the GSTN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for the “Mera Bill Mera Adhikaar” scheme.

GSTN has prepared an informative resource in the form of an e-invoice glossary and a step-by-step guide for your reference.

This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2023.

his Act may be called the Central Goods and Services Tax (Amendment) Act, 2023.

To access the detailed advisory, please follow the link below.

The 51st GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman via video conferencing in New Delhi today.

The gross GST revenue collected in the month of July, 2023 is ₹1,65,105 crore of which CGST is ₹29,773 crore, SGST is ₹37,623 crore, IGST is ₹85,930 crore (including ₹ 41,239 crore collected on import of goods) and cess is ₹11,779 crore

The monthly average gross GST collection for the FYs 2021-22 & 2022-23 have shown 30% and 22% year on year growth respectively. This was stated by Union Minister for State for Finance Shri Pankaj Chudhary in a written reply to a question in Lok Sabha.

The Meerut Zonal Unit of Directorate General of GST Intelligence (DGGI) unearthed two major fake billing rackets involving 246 shell/fake entities, which have passed on fraudulent ITC of Rs. 557 crore.

GSTN is pleased to inform you that the e-Invoice Exemption Declaration functionality is now live on the e-Invoice portal.

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given below

GSTN is pleased to inform that the functionality for geocoding the principal place of business address is now live for all States and Union territories.

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given.

Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI

Corrigendum - Notification No. G.S.R.256 (E) dated 24th April 2025

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons

Grievance Redressal Mechanism for processing of application for GST registration

Timely production of records/information for audit

Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025

Instructions for processing of applications for GST registration

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017

Central Goods and Services Tax (Second Amendment) Rules, 2025

Seeks to amend Notification No. 02/2017-Central Tax, dated the 19th June, 2017

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer

Seeks to bring in force provisions of various rule of Central Goods and Services Tax (Amendment) Rules, 2024

Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017

Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 - Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue

Corrigendum - Notification No. 05/2025-Integrated Tax (Rate), dated the 16th January, 2025

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C

Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer

Clarifications regarding applicability of GST on certain services

Central Goods and Services Tax (Amendment) Rules, 2025

Central Tax Notification for waiver of the late fee

Seeks to amend Notification No. 2/2017- Central Tax (Rate), dated the 28th June, 2017

Seeks to amend Notification No. 39/2017-Central Tax (Rate), dated the 18th October, 2017

Seeks to prescribe Compensation cess rate of 0.1% on supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

Seeks to amend Notification No. 1/2017-Union Territory Tax (Rate), dated 28th June, 2017

Seeks to amend Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017

Amendment in Notification No. 39/2017-Union territory Tax (Rate), dated the 18th October, 2017

Seeks to amend Notification No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018

Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Seeks to amend Notification No 13/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

x
Clear
# 
Code 
Heading 
 
 Any chapterAny chapter
 Blank ChapterBlank Chapter
 LIVE ANIMALSLIVE ANIMALS
 MEAT AND EDIBLE MEAT OFFALMEAT AND EDIBLE MEAT OFFAL
 FISH, CRUSTACEANS, MOLLUSCS & OTHER AQUATIC INVERTEBRATESFISH, CRUSTACEANS, MOLLUSCS & OTHER AQUATIC INVERTEBRATES
 DAIRY PRODUCE; BIRDFS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIEDAIRY PRODUCE; BIRDFS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIE
 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDEDPRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
 LIVE TREES AND OTHER PLANTS BULBS, ROOTS AND THE LIKE CUT FLOWERS AND ORNAMENTAL FOLIAGELIVE TREES AND OTHER PLANTS BULBS, ROOTS AND THE LIKE CUT FLOWERS AND ORNAMENTAL FOLIAGE
 EDIBLE VEGETABLES, ROOTS AND TUBERSEDIBLE VEGETABLES, ROOTS AND TUBERS
 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONSEDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
 COFFEE, TEA, MATE AND SPICES, MATE A BITTER INFUSION OF THE LEAVES OF A SOUTH AMERICAN SHRUBCOFFEE, TEA, MATE AND SPICES, MATE A BITTER INFUSION OF THE LEAVES OF A SOUTH AMERICAN SHRUB
 CEREALSCEREALS
 PRODUCTS OF MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTENPRODUCTS OF MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
 OIL SEEDS AND OLEAGINOUS FRUITS, MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDEROIL SEEDS AND OLEAGINOUS FRUITS, MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTSLAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDEDVEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED
 ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXESANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC VERTEBRATESPREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC VERTEBRATES
 SUGAR AND SUGAR CONFECTIONERYSUGAR AND SUGAR CONFECTIONERY
 COCOA AND COCOA PREPARATIONSCOCOA AND COCOA PREPARATIONS
 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTSPREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTS
 PREPARATIONS OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTSPREPARATIONS OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS
 MISCELLANEOUS EDIBLE PREPARATIONSMISCELLANEOUS EDIBLE PREPARATIONS
 BEVERAGES, SPIRIT AND VINEGARBEVERAGES, SPIRIT AND VINEGAR
 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDERRESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTESTOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENTSALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
 ORES, SLAG AND ASHORES, SLAG AND ASH
 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXESMINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
 INORGANIC CHEMICALSINORGANIC CHEMICALS
 ORGANIC CHEMICALSORGANIC CHEMICALS
 PHARMACEUTICAL PRODUCTSPHARMACEUTICAL PRODUCTS
 FERTILISERSFERTILISERS
 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKSTANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
 ESSENTIAL OILS AND RESINOIDS, PERFUMERY, COSMETIC OR TOILET PREPARATIONSESSENTIAL OILS AND RESINOIDS, PERFUMERY, COSMETIC OR TOILET PREPARATIONS
 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OFSOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF
 ALUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMESALUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONSEXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODSPHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
 MISCELLANEOUS CHEMICAL PRODUCTSMISCELLANEOUS CHEMICAL PRODUCTS
 PLASTICS AND ARTICLES THEREOFPLASTICS AND ARTICLES THEREOF
 RUBBER AND ARTICLES THEREOFRUBBER AND ARTICLES THEREOF
 RAW HIDES AND SKINS (OTHER THAN FUR SKINS) AND LEATHERRAW HIDES AND SKINS (OTHER THAN FUR SKINS) AND LEATHER
 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
 FURSKIN AND ARTIFICIAL FUR; MANUFACTURERS THEREOFFURSKIN AND ARTIFICIAL FUR; MANUFACTURERS THEREOF
 WOOD AND ARTICLES OF WOOD, WOOD CHARCOALWOOD AND ARTICLES OF WOOD, WOOD CHARCOAL
 CORK AND ARTICLES OF CORKCORK AND ARTICLES OF CORK
 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORKMANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORK
 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARDPULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARDPAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
Page 1 of 3 (134 items)Prev123Next
CESTAT : CESTAT New Delhi Upholds Service Tax Demand on Works Contract for Tissue Paper Plant Setup

CESTAT : CESTAT Allahabad Overturns Service Tax Demand Due to Insufficient Evidence on ‘Real Estate Agent’ Claims

CESTAT : Refund Claim for Service Tax on Vehicle Rentals Denied as Assessment Not Challenged

CESTAT : CESTAT Rules Out Service Tax on Compensation for Lost Drilling Equipment in Landmark Ruling

HC : Bombay High Court Sets Aside ₹70.57 Crore GST Demand for Failure to Apply Mind; Orders De Novo Adjudication with Emphasis on Natural Justice

HC : Karnataka High Court Invalidates Dismissal of Appeal Due to Exclusion of Time Error; Criticizes Parallel Proceedings by Tax Authorities

HC : Madhya Pradesh High Court Holds Main Contractor Liable for VAT on Sub-Contractor’s Turnover in Absence of Form-3 Declaration: Section 7 of MP VAT Act Takes Precedence Over L&T SC Ruling

CESTAT : CESTAT Delhi Grants Exemption from BCD, CVD, and Prescribes 5% IGST on GenXperts® HIV-VL Load Test Kits, Affirms Broad Interpretation of Exemption for Life-Saving Diagnostics

CESTAT : CESTAT Chennai Affirms Service Tax Liability on Daimler India for Seconded Employees; Social Security Expenses Not Reimbursable

HC : Delhi High Court Orders Immediate Release of Detained Gold Jewellery, Affirms Exemption for Personal Effects under Baggage Rules

AAR : Kerala AAR Rules No GST on LWA Fees by Directorate of Medical Education; GST Applicable on Fees for Inspection Services to Private Medical Institutions

HC : Proactive Participation Essential: Allahabad High Court Upholds Customs Duty Redetermination, Rejects Natural Justice Violation Plea for Inaction on Show Cause Notice

HC : Madhya Pradesh High Court Rules Pending Tax Demand Under Litigation to be Treated as ‘Disputed Amount’ for Amnesty Settlement: Clarifies Treatment of C-Form Related Demands

HC : Gujarat AAR Affirms GST Exemption on Pre-GST Interest and Arbitration Costs in Goa Shipyard Ltd. Contract Dispute

HC : Delhi High Court Upholds Bail in ₹29 Crore ITC Fraud Case: Stresses High Threshold for Bail Cancellation Without Substantial New Evidence

HC : Himachal Pradesh High Court Quashes Penalty under Section 130 for E-Way Bill Lapse Absent Mens Rea, Citing Lack of Evidence for Tax Evasion Intent

HC : Madras High Court Nullifies ITC Denial Against Trader Based on Baseless Deeming of Hindustan Unilever Limited as Non-Existent

HC : Delhi High Court Upholds CESTAT Order: Time-Barred SCN Blocks Service Tax Demand on ‘Lease Internet Broadband Services’ to Exempt Entities

CESTAT : CESTAT Delhi Sets Aside Service Tax Demand on Internet Services: Absence of Evidence for Intent to Evade Tax Bars Extended Limitation

AAR : Tamil Nadu AAAR Remands Tapioca Flour GST Classification to AAR for Re-examination Due to Incomplete Manufacturing Details

HC : Gujarat High Court Limits Penalty for E-Way Bill Lapse on Zero-Rated Export Supply, Citing No Tax Payable under Section 129(1)(a) of CGST Act

HC : Madras High Court Orders Compensation to Hotel for Prolonged Customs Litigation Over Capital Goods Classification Despite Settled Legal Position

AAR : Kerala AAR Rules 18% GST on Plastic ‘Rooter Trainer Cups’; Classifies under HSN 39269099 as "Other Articles of Plastic"

AAR : Kerala AAR Rules GST Exemption for Bulk Supply of Unsealed Purified Drinking Water via Tanker Lorries to Government and Private Customers

AAR : Kerala AAR Rules 18% GST Leviable on Cardamom Auctioneers’ Commission, Rejects Claim for Exemption Applicable to Commission Agents

AAR : Kerala AAR Holds GST Payable by Digital Platforms on Yoga Course Fees Unless Strict ‘Pure Agent’ Conditions Met under Rule 33

HC : Allahabad High Court Upholds Validity of GST Notice Served via Registered E-Mail and Mobile: Dismisses Writ Petition Challenging Electronic Service under Section 169, CGST Act

CESTAT : CESTAT Mumbai Rules in Favor of Air Travel Agent: Service Tax Demand Drops for GDS-Related Charges

CESTAT : CESTAT Allahabad Rules No Service Tax on Invoiced Amounts Pre-Completion of Service in Builder-Customer Arrangement

CESTAT : CESTAT Chandigarh Rejects Revenue's Appeal, Upholds Refund Claims of 100% EOU, Reinforcing Authority's Obligations

Section 54 of Central Goods and Services Tax Act, 2017 - Gujarat High Court Nullifies Notices Issued Under Omitted Rule 96(10) of GST Rules; Exporters’ Refund Objections Quashed Post-Notification - In light of the omission of Rule 96(10) by Notification No. 20 of 2024, any notices or orders issued under this rule, which were still pending as of 8-10-2024, stand quashed. Exporters facing proceedings or adverse orders under the now-omitted Rule 96(10) have a clear legal remedy to seek quashing of such actions, as the very basis for such proceedings no longer exists in law. Tax authorities are restrained from continuing or initiating actions under the omitted provision.

Section 73 of Central Goods and Services Tax Act, 2017 - Gauhati High Court Invalidates GST DRC-01 Summaries Issued Without Proper Show Cause Notice Under Section 73(1): Relief Granted to Assessee - The Gauhati High Court’s decision provides a clear actionable guideline: authorities must strictly adhere to the procedural requirements of section 73, especially the issuance of a proper, detailed show cause notice before proceeding to demand tax or pass any order. Mere issuance of summary forms such as DRC-01 and DRC-07, in the absence of a valid show cause notice and order under section 73, renders the proceedings liable to be quashed.

Sections 73, 107 of Central Goods and Services Tax Act, 2017 - Calcutta High Court Remands GST Case: Disabled Assessee to Get Fresh Opportunity Due to Medical Incapacity and Lack of Hearing - On the basis of the above decision, it is clear that where an assessee is genuinely unable to respond to statutory notices or file appeals due to physical or medical incapacity, courts are empowered to intervene and restore the opportunity to be heard. The decision mandates that authorities must take into account exceptional circumstances like disability and prolonged medical treatment, ensuring that procedural fairness and natural justice principles are not compromised. Assessees in similar situations …

Sections 83, 107 of Central Goods and Services Tax Act, 2017 - Orissa High Court Declares Writ Petition Infructuous Following Withdrawal of Bank Attachment Amidst Pending GST Appeal - In the present matter, since the statutory appeal process was being properly followed and the pre-deposit condition fulfilled, the revenue authorities were obligated to stay recovery actions, including provisional attachment of bank accounts. The withdrawal of the attachment order by the Original Authority, in compliance with section 107(7) of the CGST Act, extinguished the basis for the writ petition. Consequently, the High Court dismissed the petition as infructuous, reaffirming that statutory appeal mechanisms…

Section 16 of Central Goods and Services Tax Act, 2017 - Kerala High Court Sets Aside ITC Denial; Assessee Granted Fresh Opportunity to Prove GST Compliance Amid Supplier Non-Traceability - Based on the decision, the denial of input tax credit solely on the ground that the supplier cannot be traced or has not paid GST is not tenable without giving the assessee a fair opportunity to furnish documentation and evidence in support of the transaction’s genuineness. The Court’s directive underscores the importance of procedural fairness and compliance with relevant circulars and judicial guidance before concluding on ITC eligibility.

Madras High Court Sets Aside GST Registration Cancellation Due to Ineffective Service of Notices; Orders Fresh Consideration Upon Partial Payment - The Madras High Court’s ruling establishes that GST authorities must exhaust all statutorily prescribed modes of service under Section 169 when a taxpayer does not respond to portal communications, especially before passing ex-parte orders. The decision mandates a pragmatic, rather than a merely technical, approach to service of notices to safeguard taxpayers’ rights to effective notice and hearing. Any future proceedings must ensure a meaningful opportunity for representation before adverse orders are issued.

Andhra Pradesh High Court Nullifies Unsigned GST Assessment Order: Mandates Fresh Proceedings with Proper Authentication - The Andhra Pradesh High Court has reaffirmed that assessment orders under the CGST Act must bear the signature of the assessing officer to be valid. Orders lacking this basic legal requirement are void and must be set aside. Tax authorities are, however, permitted to initiate fresh assessment proceedings, provided they comply with all procedural safeguards, including proper authentication of any resultant order.

Andhra Pradesh High Court Invalidates GST Assessment Order for Omission of Document Identification Number (DIN): Fresh Proceedings Directed - On the basis of the binding judgments of the Supreme Court and the Andhra Pradesh High Court, as well as the unequivocal instructions contained in CBIC Circular No. 128/47/2019-GST, the omission of DIN in GST assessment orders is a fatal defect. Any such order is liable to be set aside as non-est. Assessees facing similar circumstances should promptly challenge any GST order lacking a DIN, as such orders do not stand the test of legality and are unenforceable.

Orissa High Court Permits Revocation of Cancelled GST Registration Subject to Payment of Dues and Compliance with Formalities - The Orissa High Court has reaffirmed that procedural delays in seeking revocation of cancelled GST registration can be condoned where the assessee demonstrates bona fide intent to pay all statutory dues and comply with legal requirements. Taxpayers whose registrations have been cancelled but are ready and willing to regularize their tax position should promptly approach the authorities, as the Courts are inclined to permit restoration of registration, provided all payments and procedural steps are undertaken without delay.

Kerala AAR Clarifies 5% GST Applicability on Marine Engines and Spare Parts for Fishing Vessels; Maintenance Services Also Brought Under Reduced Rate Post 02.06.2021 - The Kerala AAR has confirmed that marine engines and spare parts supplied for exclusive use in fishing vessels under Heading 8902 attract GST at 5% as per SI No. 252, Schedule I, Notification No. 01/2017-CT(R) dated 28.06.2017. For supplies not intended for such use, the higher GST rate under the default classification applies. Maintenance and repair services for fishing vessels, when supplied as a composite supply, are taxable at 5% GST from 02.06.2021 under the amended Notification No. 11/2017-CT(R), but attract 18% if supplied…

Kerala AAR Clarifies: GST Exemption for Inpatient Hospital Supplies Only When Naturally Bundled; Separate GST on Outpatient Medicines and Procedures - The decision of the Kerala AAR makes it clear that only those supplies that are naturally bundled with and form an integral part of inpatient healthcare services are exempt from GST under Sl. No. 74 of Notification No. 12/2017. For other supplies, particularly those provided to outpatients and invoiced separately, GST must be levied according to the specific classification and rate applicable to each product or service. Therefore, hospitals and healthcare providers must carefully analyze the nature of each supply and its invoicing structure to…

Kerala AAR Holds Government Insurance Department’s Services to State Employees Exempt from GST; GST Registration Conditional on Nature of Supplies - The Kerala AAR has clarified that insurance services rendered by the Government Insurance Department to State Government employees are exempt from GST under Notification No. 12/2017-Central Tax (Rate). The necessity to maintain GST registration hinges entirely on whether the entirety of the Department’s supplies are exempt. If all supplies are exempt or non-taxable, the Department is entitled to cancel its GST registration under Section 23 of the CGST Act, 2017. Actionable steps include reviewing and documenting all goods and services supplied to…

Kerala AAR Rules Icing Sugar Classified Under HSN 1701: Attracts 12% GST, Not 18% - Based on the Kerala AAR’s decision, icing sugar manufactured from refined sucrose and edible starch, without added coloring or flavoring, is to be classified under HSN 1701, specifically under tariff item 17019990. The applicable GST rate is 6% CGST and 6% SGST (or 12% IGST). Assessees producing or trading in icing sugar should ensure correct classification and tax compliance as per the ruling, and update their invoicing and GST returns accordingly.

High Court Grants Anticipatory Bail to Receptionist in GST Evasion Case Amidst Allegations of Personal Vendetta and Lack of Evidentiary Role - Based on the facts, the legal position, and the petitioner’s limited role in the company, the High Court granted anticipatory bail, contingent upon the petitioner joining the investigation within a week and furnishing personal and surety bonds to the satisfaction of the Investigating Officer. This actionable decision is grounded in the principle that criminal law should not be misused for settling personal scores or as a tool for harassment, and that bail should be granted where the involvement of the accused is prima facie absent.

Madras High Court Orders De-Freezing of Bank Account on Deposit of Principal GST Demand—Relief for Business Closed Prior to Recovery Notice - The decision of the Madras High Court emphasizes the necessity of following due process in GST proceedings, particularly with respect to service of notice and opportunity of hearing. Tax authorities have been cautioned to ensure that recovery actions, such as freezing of bank accounts, are not undertaken in violation of statutory safeguards. The actionable takeaway for taxpayers is that if due process has not been followed, courts may provide relief by restoring the right to respond and by limiting interim recovery to the principal tax amount.

Delhi High Court Permits Late Reply and Personal Hearing in Special Audit Proceedings under Section 66 CGST Act Amidst Substantial Tax Demand - The Delhi High Court’s decision underscores the necessity of adhering to the principles of natural justice in GST proceedings, particularly in cases involving special audits under Section 66 of the CGST Act. Taxpayers who have missed procedural deadlines may, in appropriate circumstances, seek judicial intervention to secure an opportunity to present their case, especially where significant tax demands are at stake. It is imperative for assessees to avail themselves of such opportunities at the earliest and prepare robust replies to audit reports.

Andhra Pradesh High Court Nullifies Assessment and Garnishee Orders for Lack of Signature and DIN Compliance in GST Proceedings - The Andhra Pradesh High Court’s decision mandates strict adherence to procedural requirements in GST proceedings, specifically the inclusion of the adjudicating authority’s signature and a valid DIN on all orders and communications. Orders lacking these mandatory elements are liable to be set aside, and authorities must ensure these requirements are met before issuing any assessment or recovery proceedings.

Kerala High Court Directs Expeditious Disposal of Application for Provisional Release of Seized Goods, Grants Liberty for Further Remedies - The High Court’s direction empowers the appellant to immediately seek provisional release of the seized goods by filing an application within the prescribed period of one week. The respondent authority is required to adjudicate such application without delay and in consonance with law, specifically considering case law cited by the appellant. If the order does not favour the appellant, recourse to further remedies remains open, thereby preserving the appellant’s rights at all stages.

Bombay High Court Nullifies VAT Order Due to Copy-Paste Approach and Non-Consideration of Assessee’s Submissions - The Bombay High Court’s decision makes it unequivocally clear that adjudicating authorities must not only refer to but also substantively address all contentions and legal precedents cited by the assessee. Orders must be reasoned, demonstrating an independent application of mind and adherence to statutory requirements. Any order that merely reproduces the allegations from a show cause notice, without critical analysis or explanation, is liable to be quashed for violation of principles of natural justice and statutory mandates.

Madras High Court Sets Aside GST Assessment Due to Non-Application of Mind and Natural Justice Breach; Orders De Novo Proceedings Subject to Substantial Pre-Deposit and Recovery - The Madras High Court’s decision demonstrates a pragmatic approach in GST adjudication: while compliance with statutory timelines and processes is critical, courts may intervene to prevent miscarriage of justice where there is substantial compliance (notably, significant tax deposit/recovery) and where procedural lapses have occurred. Petitioners in similar circumstances should ensure prompt and substantive engagement with appellate and adjudicating authorities, while revenue authorities must adhere strictly to natural…

Dated 
News & Views 
7/9/2025Article - Overview of Input Tax Credit under GST: Section 17 – Allocation and Ineligible Credits
7/9/2025Article - Overview of Input Tax Credit (ITC) Entitlement under GST: A Section 16 Perspective
7/8/2025Query - GST Applicability on Commercial Vehicle Operations and Tourism Business
7/8/2025Query - Eligibility of Input Tax Credit for Solar Panels Used in a Commercial Complex Managed by a Housing Society
7/8/2025Article - Detention of Goods Without Tax Evasion Intent Not Permissible Due to E-Way Bill Technical Issues
7/8/2025Article - Is India Prepared for GSTAT? Unpacking the Journey Towards an Effective GST Dispute Tribunal
7/4/2025Article - Regulatory Compliance Deadlines for July 2025
7/3/2025Article - Personal Hearings via Video Conferencing under GST: Comprehensive Guidelines
7/3/2025Article - Clarification by CBIC on Review, Revision, and Appeal for Orders Passed by Common Adjudicating Authorities on DGGI Show Cause Notices
7/8/2025Article - Navigating Multiple GST Liabilities: A Deep Dive into Overlapping Provisions under the CGST Act, 2017
7/8/2025Article - Delayed IGST Refunds for Exporters: Impact of DGARM’s Risky Exporter Classification
7/3/2025Query - Procedure for Refund of Negative Balance in Electronic Liability Ledger under GST
7/3/2025Query - Impact of Claiming ITC Based on GSTR-2A Instead of GSTR-2B After January 2022
7/3/2025Query - Issuance of Successive GST Notices under Sections 73 and 74 by State Tax Authorities
7/9/2025Query - Procedure for Cancelling Transporter ID after GST Registration
7/9/2025Query - Applicability of E-Way Bill and Registration Requirements for Transport of Goods by Unregistered E-Rickshaw
7/9/2025Query - GST Applicability on Commission Paid by Co-operative Society to Deposit Collection Agents: RCM Perspective
7/9/2025Article - GSTAT: From Dormancy to Action – Navigating the Litigator’s Crossroads
7/9/2025Article - Consequences for GST Officer in Case of Unlawful Tax Recovery: Key Takeaways from Patna High Court Judgment
7/9/2025Article - Latest GST Judicial Decisions – May 2025: Key Interpretations, Compliance Takeaways & Litigation Guidance
Page 1 of 222 (4424 items)Prev1234567220221222Next

Most Read

Article - Overview of Input Tax Credit under GST: Section 17 – Allocation and Ineligible Credits
Article - Overview of Input Tax Credit (ITC) Entitlement under GST: A Section 16 Perspective
Query - GST Applicability on Commercial Vehicle Operations and Tourism Business
Query - Eligibility of Input Tax Credit for Solar Panels Used in a Commercial Complex Managed by a Housing Society
Article - Detention of Goods Without Tax Evasion Intent Not Permissible Due to E-Way Bill Technical Issues
Article - Is India Prepared for GSTAT? Unpacking the Journey Towards an Effective GST Dispute Tribunal
Article - Regulatory Compliance Deadlines for July 2025
Article - Personal Hearings via Video Conferencing under GST: Comprehensive Guidelines
Article - Clarification by CBIC on Review, Revision, and Appeal for Orders Passed by Common Adjudicating Authorities on DGGI Show Cause Notices
Article - Navigating Multiple GST Liabilities: A Deep Dive into Overlapping Provisions under the CGST Act, 2017
Article - Delayed IGST Refunds for Exporters: Impact of DGARM’s Risky Exporter Classification
Query - Procedure for Refund of Negative Balance in Electronic Liability Ledger under GST
Query - Impact of Claiming ITC Based on GSTR-2A Instead of GSTR-2B After January 2022
Query - Issuance of Successive GST Notices under Sections 73 and 74 by State Tax Authorities
Query - Procedure for Cancelling Transporter ID after GST Registration
Query - Applicability of E-Way Bill and Registration Requirements for Transport of Goods by Unregistered E-Rickshaw
Query - GST Applicability on Commission Paid by Co-operative Society to Deposit Collection Agents: RCM Perspective
Article - GSTAT: From Dormancy to Action – Navigating the Litigator’s Crossroads
Article - Consequences for GST Officer in Case of Unlawful Tax Recovery: Key Takeaways from Patna High Court Judgment
Article - Latest GST Judicial Decisions – May 2025: Key Interpretations, Compliance Takeaways & Litigation Guidance
Article - Ensuring Robust GST Compliance: Insights from Recent Government Notices
Article - Re-examining Multi-Year Clubbing of GST Show Cause Notices: Legal Perspective and Checklist
Article - Determining the Value of Supplies Between Distinct or Related Persons Under GST Rule 28 (Excluding Agents)
Query - GST Amnesty Scheme Applicability for Demand Under Section 73 – Clarification on Interest and Additional Liability
Query - Dispute Over GST Demand Paid and Subsequent Recovery Due to Unacknowledged Payment
Article - Analysis of Eligibility for Waiver under Section 128A in Cases of GSTR-1 and GSTR-3B Mismatch
Article - Entitlement to ITC Refund Under GST upon Cessation of Business Activities
Article - Recent Disclosures and Key Modifications in ITR Forms for Assessment Year 2025-26
Article - GST Refunds for Inverted Duty Structure: A Comprehensive Guide
Article - Income Tax and GST Compliance for Social Media Influencers in India
Article - Denial of ITC on IGST Paid via TR-06 Challan: Key Findings of Tamil Nadu AAR
Query - Issue Regarding Composition Scheme Option for Service Providers in GST Registration
Article - Managing Inadvertent Record Rejections in the Invoice Management System
Article - Hierarchical Framework for Administrative Review of Common Adjudicating Authority Orders under DGGI Proceedings
Article - GST Implications for Corporate Guarantees
Article - No IGST Imposed on Inter-Unit Services Where Full ITC Is Available: Analysis of Delhi High Court Ruling
Article - Claiming Irrecoverable GST as an Allowable Expense under Income Tax Following Missed Refund Deadline
Article - GST Implications on IPO and OFS: A Comprehensive Analysis
Article - Latest GSTN Advisories: Updates on Returns, Refunds, E-Way Bills, and Amnesty Schemes (June 2025)
Article - Critical Analysis of Section 107(11) of the CGST Act, 2017: Appellate Powers, Procedural Safeguards, and Interpretational Challenges
Article - Eight Years of GST Evolution in India: Legal Developments and Future Prospects
Article - GST Treatment of Ocean Freight on FOB Imports of Crude Oil and LPG
Article - Intermediary Services Under GST: Issues and Anticipated Amendments
Article - GST and Indian MSMEs: Constitutional Dimensions and Practical Impact
Article - ITC Refunds in the Context of Business Discontinuation
Article - Reverse Charge Mechanism on Commercial Property Rentals from Unregistered Persons: An In-Depth Analysis of the 2024 GST Amendment
Article - Prohibition of Simultaneous GST Proceedings: Analysis of Delhi High Court Decision
Article - Kerala High Court: Correction Required When GST Department Issues Conflicting Orders
Article - Re-examining Input Tax Credit Restrictions under Section 17(5): Insights from Bharti Airtel, Safari Retreats, and Recent Amendments
Article - Gauhati High Court Sets Aside GST Order Due to Absence of Proper Notice and Personal Hearing
Page 1 of 2 (100 items)Prev[1]2Next