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22-02-2024 Ahmedabad CESTAT Rules: Adjudication Order Must Align with Scope of Show Cause Notice

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

08-01-2024 29K bogus firms involved in ITC evasion of Rs 44,015 crore detected so far

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

01-11-2023 October mop-up tops up Rs 1.72 lakh crore

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

19-10-2023 In fight against fake ITC, DGGI detects more than 6,000 fake ITC cases involving more than Rs. 57,000 crore GST evasion with the arrest of 500 persons between April 2020 to September 2023

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)

18-10-2023 Advisory: Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A

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

13-10-2023 Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers.

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

13-10-2023 Facility for the e- commerce operators through whom unregistered suppliers of goods can supply goods

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.

07-10-2023 Recommendations of 52nd GST Council Meeting

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

06-10-2023 Advisory in respect of introduction of Compliance Pertaining to DRC-01C (Difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GSTR-R3B)

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.

04-10-2023 Advisory: e-Invoice JSON download functionality Live on the GST e-Invoice Portal

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

03-10-2023 ₹1,62,712 crore gross GST revenue collected during September 2023; records 10% Year-on-Year growth

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

27-09-2023 Advisory: Temporary /Short Period Pause in e-Invoice Auto Population into GSTR-1

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.

20-09-2023 Advisory: Geocoding Functionality for the Additional Place of Business

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.

13-09-2023 Advisory: Time limit for Reporting Invoices on the IRP Portal

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.

01-09-2023 ₹1,59,069 crore gross GST revenue collected during August 2023; records 11% Year-on-Year growth

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)

01-09-2023 Introducing Electronic Credit Reversal and Reclaimed statement

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

29-08-2023 Advisory for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication

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

26-08-2023 ADVISORY: MERA BILL MERA ADHIKAAR SCHEME

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.

18-08-2023 Advisory: E-Invoice Glossary and Steps

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

12-08-2023 THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023

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

12-08-2023 THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023

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

05-08-2023 Advisory on E-Invoice - Services Offered by the Four New IRPs

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

03-08-2023 Recommendations of 51st GST Council Meeting

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.

01-08-2023 ₹1,65,105 crore gross GST revenue collected for July 2023; records 11% Year-on-Year growth

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

01-08-2023 Monthly average gross GST collection for the FY 2021-22 & FY 2022-23 have shown 30% and 22% year-on-year growth respectively

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.

27-07-2023 DGGI Meerut officials bust racket involving 246 fake entities with turnover of Rs. 3,242 crore involving ITC of Rs. 557 crore, three held

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.

24-07-2023 Advisory: e-Invoice Exemption Declaration Functionality Now Available

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

14-07-2023 Webinar on ‘DRC-01B online functionality for liability mismatch’

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

01-07-2023 Important Update: Geocoding Functionality Now Live for All States and Union Territories

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.

05-07-2023 Webinar on ‘DRC-01B online functionality for liability mismatch’

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

30-09-2024 NOTIFICATION NO. 18/2024 – Central Tax

Central Government, on the recommendations of the Goods and Services Tax Council, empowers the Principal Bench of the Appellate Tribunal to assess Impact of Input Tax Credits and Tax Rate Reductions on Pricing.

30-09-2024 NOTIFICATION NO. 19/2024 – Central Tax

Central Government, on the recommendations of the Goods and Services Tax Council, will terminate the acceptance of requests by the Competition Commission of India (CCI) or Appellate Tribunal regarding Input Tax Credit and Pricing Impact effective April 1, 2025.

27-09-2024 NOTIFICATION NO. 17/2024–Central Tax

Seeks to bring in force provision of various sections of Finance (No. 2) Act, 2024

10-09-2024 CGST - Circulars No. 230/24/2024-GST

Clarification in respect of advertising services provided to foreign clients.

10-09-2024 CGST - Circulars No. 231/25/2024-GST

Clarification on availability of input tax credit in respect of demo vehicles.

10-09-2024 CGST - Circulars No. 232/26/2024-GST

Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.

10-09-2024 CGST - Circulars No. 233/27/2024-GST

Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess

09-09-2024 PRESS RELEASE, DATED 9-9-2024

RECOMMENDATIONS DURING 54TH MEETING OF GST COUNCIL

14-08-2024 Instruction No. 03/2024-GST

Applying para 2(g) of Instruction No. 01/2023-24-GST (Inv.) dt. 30-3-2024 in Audit matters

12-08-2024 Instruction No. 02/2024-GST

Guidelines for Second special All-India Drive against fake registrations

06-08-2024 NOTIFICATION NO. 16/2024–CENTRAL TAX

Seeks to bring in force provisions of Sections 11, 12, 13 of the Finance Act, 2024

01-08-2024 PRESS RELEASE, DATED 1-8-2024

GST COLLECTIONS AND OTHER RELEVANT DATA CAN BE PERENNIALLY ACCESSED ON THE GST PORTAL

31-07-2024 NOTIFICATION No. S.O. 3048(E)

Supersession Notification for the Constitution of Principal and States benches of GSTAT.

15-07-2024 Circular No. 228/22/2024-GST

Clarifications regarding applicability of GST on certain services

15-07-2024 Circular No. 229/23/2024-GST

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi

12-07-2024 Notification No. 01/2024-Compensation Cess (Rate)

Central Government exempts supply of goods falling under the heading 2202 by a Unit Run Canteen (URC) to authorised customers, from the whole of the Goods and Services Tax Compensation Cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, 2017

12-07-2024 Notification No. 02/2024-Union territory Tax (Rate)

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

12-07-2024 Notification No. 03/2024-Union Territory Tax (Rate)

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

12-07-2024 Notification No. 04/2024- Union Territory Tax (Rate)

Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017

12-07-2024 Notification No. 02/2024-Integrated Tax (Rate)

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

12-07-2024 Notification No. 03/2024-Integrated Tax (Rate)

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

12-07-2024 Notification No. 04/2024- Integrated Tax (Rate)

Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017

12-07-2024 Notification No. 02/2024-Central Tax (Rate)

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

12-07-2024 Notification No. 03/2024-Central Tax (Rate)

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

12-07-2024 Notification No. 04/2024- Central Tax (Rate)

Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017

11-07-2024 Circular No. 224/18/2024 GST

Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.

11-07-2024 Circular No. 225/19/2024-GST

Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.

11-07-2024 Circular No. 226/20/2024-GST

Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports

11-07-2024 Circular No. 227/21/2024-GST

Processing of refund applications filed by Canteen Stores Department (CSD)

10-07-2024 CGST - Circulars No. 223/17/2024

Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder

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LIVE ANIMALS

MEAT AND EDIBLE MEAT OFFAL

FISH, CRUSTACEANS, MOLLUSCS & OTHER AQUATIC INVERTEBRATES

DAIRY PRODUCE; BIRDFS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIE

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

LIVE TREES AND OTHER PLANTS BULBS, ROOTS AND THE LIKE CUT FLOWERS AND ORNAMENTAL FOLIAGE

EDIBLE VEGETABLES, ROOTS AND TUBERS

EDIBLE 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 SHRUB

CEREALS

PRODUCTS OF MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

OIL SEEDS AND OLEAGINOUS FRUITS, MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

VEGETABLE 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 WAXES

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC VERTEBRATES

SUGAR AND SUGAR CONFECTIONERY

COCOA AND COCOA PREPARATIONS

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTS

PREPARATIONS OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS

MISCELLANEOUS EDIBLE PREPARATIONS

BEVERAGES, SPIRIT AND VINEGAR

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

ORES, SLAG AND ASH

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

INORGANIC CHEMICALS

ORGANIC CHEMICALS

PHARMACEUTICAL PRODUCTS

FERTILISERS

TANNING 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 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 OF

ALUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

MISCELLANEOUS CHEMICAL PRODUCTS

PLASTICS AND ARTICLES THEREOF

RUBBER AND ARTICLES THEREOF

RAW 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)

FURSKIN AND ARTIFICIAL FUR; MANUFACTURERS THEREOF

WOOD AND ARTICLES OF WOOD, WOOD CHARCOAL

CORK AND ARTICLES OF CORK

MANUFACTURES 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 PAPERBOARD

PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

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03-10-2024 (2024) TaxCorp(IDT) 9286 (Customs)

SC - Supreme Court Upholds No Interest or Penalties on Delayed CVD Payments in Mahindra & Mahindra Case.

03-10-2024 (2024) TaxCorp(IDT) 9435 (GST)

HC : Bombay High Court Allows Withdrawal of SCN under CGST Act; Stays Adjudication on Refund Recovery Pending Appeals

03-10-2024 (2024) TaxCorp(IDT) 9554 (GST)

HC : Himachal Pradesh High Court Rejects DGGSTI's Blocking of Assessee's Credit Ledger, Upholding Single Authority Jurisdiction in GST Cases

03-10-2024 (2024) TaxCorp(IDT) 9631 (Excise)

CESTAT : CESTAT Chennai Declines Demand on CENVAT Credit for Service Tax on Overseas Payments Citing Limitation

03-10-2024 (2024) TaxCorp(IDT) 9632 (Excise)

CESTAT : CESTAT Ahmedabad Declares Mixing of Fine Crumb Rubber Not Manufacturing, Quashes Demand as Time Barred

02-10-2024 (2024) TaxCorp(IDT) 9622 (GST)

HC : Gujarat High Court Orders Release of Assessee's Bank Accounts by Nullifying Summary Attachment Due to Inadequate Justification

02-10-2024 (2024) TaxCorp(IDT) 9623 (GST)

HC : Rajasthan High Court Rescinds GST Registration Cancellation, Upholds Right to Appeal Given Illness

02-10-2024 (2024) TaxCorp(IDT) 9624 (GST)

HC : Andhra Pradesh High Court Clarifies Authorization Requirements Under CGST Act for Assessing Unregistered Persons

02-10-2024 (2024) TaxCorp(IDT) 9625 (GST)

HC : Appellate Authority's Obligation: Ensuring Fair Hearing Before Enhancing Tax Liability

02-10-2024 (2024) TaxCorp(IDT) 9626 (GST)

HC : Allahabad HC Upholds Mahaveer Trading Precedent, Quashes Demand Order; Remands Case to Deputy Commissioner for Assessee's Response

01-10-2024 (2024) TaxCorp(IDT) 9174 (Service Tax)

SC - Revenue’s Appeal Against Wave Cinemas Dismissed: SC Affirms No Business Support Service Involved

01-10-2024 (2024) TaxCorp(IDT) 9492 (GST)

HC : Allahabad HC Upholds Business Operations by Quashing Assistant Commissioner's Registration Cancellation Order

01-10-2024 (2024) TaxCorp(IDT) 9493 (GST)

HC : Delhi High Court Overturns Input Tax Credit Denial; Orders Reassessment in Light of Finance Act Amendments

01-10-2024 (2024) TaxCorp(IDT) 9494 (GST)

HC : Madras HC Issues Directive on Tax Dispute: Emphasizes Assessee's Obligation to Respond to Notices

01-10-2024 (2024) TaxCorp(IDT) 9497 (GST)

HC : Andhra Pradesh High Court Upholds Strict Limitation Period under APGST Act; Dismisses Assessee's Appeal for Delay Beyond Allowed Period

01-10-2024 (2024) TaxCorp(IDT) 9498 (GST)

HC : Jharkhand High Court Upholds CGST Act’s Section 16(4) Imposing Time Limits on Input Tax Credit Claims

01-10-2024 (2024) TaxCorp(IDT) 9557 (VAT)

SC : SC Quashes Recovery Notice Against Director Under Uttarakhand VAT Act: Sets Precedent on Liability of Directors in Company Liquidation Cases

01-10-2024 (2024) TaxCorp(IDT) 9576 (GST)

SC : Bank Account Freeze Lifted by Supreme Court: Clarifies Legal Stand on SEZ Operations for Gem and Jewellery Activities

01-10-2024 (2024) TaxCorp(IDT) 9591 (GST)

SC : Supreme Court Upholds Calcutta HC Decision on Electronic Credit Ledger, Leaving Legal Question Open for Future Resolution

01-10-2024 (2024) TaxCorp(IDT) 9609 (Customs)

SC : Bank Guarantee Discontinuation Permitted by Supreme Court Amid Protracted Legal Dispute and Financial Turmoil

30-09-2024 (2024) TaxCorp(IDT) 9615 (Excise)

CESTAT : CESTAT Ahmedabad Upholds Concessional Central Excise Duty for 100% EOU on By-Products Despite Revenue's Audit Claims

30-09-2024 (2024) TaxCorp(IDT) 9616 (Customs)

CESTAT : CESTAT Chandigarh Rules in Favor of Assessee on Countervailing Duty Exemption and Refund

30-09-2024 (2024) TaxCorp(IDT) 9617 (Service Tax)

SC : Supreme Court Upholds Service Tax Levies on DTH Services: Telecom Companies' Appeals Dismissed

27-09-2024 (2024) TaxCorp(IDT) 9009 (Customs)

HC - Quashing of MOOWR Instruction: Implications for Licensing of Solar Power Warehousing.

27-09-2024 (2024) TaxCorp(IDT) 9015 (Foreign Trade Policy)

HC - Export of Non-Basmati Rice Denied Due to Non-Compliance with Notification Conditions.

27-09-2024 (2024) TaxCorp(IDT) 9050 (GST)

SC - GST on Land Development Rights under JDA: Supreme Court Issues Notice but No Stay on Telangana HC Ruling.

27-09-2024 (2024) TaxCorp(IDT) 9079 (GST)

HC - Demand Order Quashed: Allahabad High Court Urges Disciplinary Action for Breach of Natural Justice.

27-09-2024 (2024) TaxCorp(IDT) 9087 (GST)

HC - Delhi High Court Orders Re-evaluation of ITC Claims, Emphasizes Thorough Examination of GSTR-2A.

27-09-2024 (2024) TaxCorp(IDT) 9099 (GST)

HC - Hiccup in Legal Proceedings as Calcutta HC Quashes Registration Cancellation Order Based on Inspection Report.

27-09-2024 (2024) TaxCorp(IDT) 9111 (GST)

HC - Demand Quashed: Calcutta HC Intervenes on GST Ruling.

04-09-2024 (2024) TaxCorp(GST) 43911 (HC-KARNATAKA)

Sections 29, 30 of Central Goods and Services Tax Act, 2017 - Legal Battle Over Registration Cancellation: High Court of Karnataka Strikes Down Invalid Order - The High Court of Karnataka underscores that tax authorities must adhere strictly to principles of natural justice and provide clear basis grounded in law for any cancellation of registration or denial of revocation. Decisions must be grounded in specifics, avoiding arbitrary reasoning. Therefore, registration should not be cancelled without a comprehensive, substantiated basis. Taxpayers should ensure they maintain comprehensive records and documentation to substantiate their registrations and responses to notices.

30-08-2024 (2024) TaxCorp(GST) 43910 (HC-AP)

Section 29(2)(e) of Central Goods and Services Tax Act, 2017 - Court Strikes Down Cryptic Show Cause Notice for GST Registration Cancellation, Upholding Principles of Natural Justice - The ruling underscores the necessity for tax authorities to maintain transparency and clarity in their communications with assessees. It emphasizes that all notices, particularly those impacting the rights of taxpayers, must possess sufficient detail that articulates the allegations in a manner that allows the assess to mount a proper defense. This decision serves as a compelling reminder to authorities to adhere to principles of natural justice in tax-related matters and to ensure that due process is upheld at…

05-09-2023 (2024) TaxCorp(GST) 43909 (AAR)

GST Exemption Denied for Hostel Accommodation Services; Composite Supply Classification Approved - In light of the findings presented, the AAR has definitively ruled that hostel accommodations do not warrant GST exemption under the mentioned provisions due to their classification outside the definition of residential dwellings. Taxpayers and entities providing similar services should rigorously assess their operational classifications and ensure compliance with GST obligations, as the strict interpretation of exemption notifications may significantly impact their financial and operational frameworks.

30-09-2024 (2024) TaxCorp(GST) 43908 (HC-ALLAHABAD)

Increased Penalty Under U.P. G.S.T. Act Modified by Allahabad High Court for Bonafide Goods Owners - Based on the Allahabad High Court's ruling, taxpayers can anticipate a more favorable interpretation of penalty provisions under the U.P. G.S.T. Act when they can demonstrate bona fide ownership of goods. Taxpayers should proactively ensure that they maintain proper documentation while being aware of their rights under the legislative framework to contest undesired penalties at the initial stages of tax assessments.

27-09-2024 (2024) TaxCorp(GST) 43907 (HC-BOMBAY)

Bombay High Court Rules Against Arbitrary GST Registration Cancellation Due to Lack of Justified Reasoning - The Bombay High Court's decision underscores the principle that tax authorities must issue reasoned orders when making determinations on matters significantly affecting taxpayers. The absence of any substantive reasoning in the impugned order compromises its legality and illustrates a contravention of procedural fairness. Moving forward, it is imperative for tax officers to comply with established norms by providing clear, reasoned justifications for their actions to avoid legal challenges and uphold the principles of fair administrative practice.

26-09-2024 (2024) TaxCorp(GST) 43906 (HC-ALLAHABAD)

High Court Denies Condonation of Delay in Appeal Filing, Upholding Authority in Limitation Matters - The decision rendered by the Allahabad High Court serves as a clear reaffirmation of the judicial authorities' stance on adherence to statutory timelines. Parties wishing to appeal decisions must be diligent in observing limitations, thereby ensuring compliance with the procedural laws as set out in the Limitation Act.

This ruling signals to all prospective appellants the necessity of presenting substantive and well-founded justifications for any delays in their filings. Failure to adhere to this principle may lead to the dismissal of appeals, regardless of the merits of the underlying cas…

25-09-2024 (2024) TaxCorp(GST) 43905 (HC-GAUHATI)

Gauhati High Court Overturns GST Registration Cancellation Due to Lack of Justification and Natural Justice Principles - In light of this decision, it is essential for tax authorities to ensure that any action taken regarding the cancellation of GST registrations is accompanied by a clear, reasoned order that respects the principles of natural justice. Affected entities must remain vigilant about their compliance with tax requirements but also assert their rights to fair procedures under the law.

25-09-2024 (2024) TaxCorp(GST) 43904 (HC-GUJARAT)

Gujarat High Court Rules on Timeliness of Refund Claim for Unutilised Input Tax Credit - In light of the ruling, taxpayers must closely monitor the applicable rules regarding refund applications and the associated timelines. The identification of the exclusion period under the relevant notifications highlights the importance of being aware of circumstances that could affect time frames for filing. Therefore, it is prudent for assessees to stay informed about any amendments or notifications that may provide further avenues for claiming refunds and could potentially impact the timing of their applications.

24-09-2024 (2024) TaxCorp(GST) 43903 (HC-KERALA)

Legal Ruling Grants Tax Relief for Government Construction Projects - Kerala High Court's Directive Underscores Natural Justice Violation - In light of this decision, it is actionable for petioners in similar situations to ensure they are well-versed with applicable notifications when presenting their cases. They should also be proactive in utilizing provisions under the CGST Act for correction of decisions where vital legal frameworks were overlooked. This ruling serves as a reminder of the importance of procedural fairness and the avenues available for challenging administrative oversights.

23-09-2024 (2024) TaxCorp(GST) 43902 (HC-DELHI)

Delhi High Court Invalidates Show Cause Notice Issued to Deceased Taxpayer in GST Case - The Delhi High Court's ruling is clear: a Show Cause Notice cannot be validly issued to an individual who is deceased. This decision mandates that tax liabilities associated with a deceased taxpayer must be pursued against their legal representatives if they continue the business. Tax practitioners and stakeholders must ensure compliance with these legal principles to avoid issuing notices that could be struck down as invalid.

23-09-2024 (2024) TaxCorp(GST) 43901 (HC-GUJARAT)

The Gujarat High Court Overturns Summary GST Order Due to Violation of Natural Justice Principles - Based on the decision rendered by the Gujarat High Court, it becomes imperative for tax authorities to ensure adherence to the principles of natural justice when issuing summary orders under the GST Act. Detailed orders must accompany any adverse actions, preventing unjust tax recovery measures. Taxpayers should be vigilant and ensure they receive comprehensive documentation justifying any tax demands or enforcement actions enacted against them.

19-09-2024 (2024) TaxCorp(GST) 43900 (HC-DELHI)

Reversal of Retrospective GST Registration Cancellation by Delhi High Court: Violation of Natural Justice Noted - In light of the legal findings, the decision by the Delhi High Court serves as a precedent unequivocally endorsing the need for procedural fairness in GST assessments. It necessitates that tax authorities provide clear and precise notices including personal hearing dates to ensure that the principles of natural justice are upheld. The modification of the cancellation order not only reinstates the rights of the petitioner but lays an actionable framework for future compliance, urging tax authorities to observe due diligence before initiating severe actions against registered taxpa…

19-09-2024 (2024) TaxCorp(GST) 43899 (HC-DELHI)

Section 73 of the Central Goods and Services Tax Act, 2017 - Delhi High Court Addresses Wrongful Input Tax Credit Claims, Setting a Precedent for Timely Adjudication - The ruling of the Delhi High Court serves as a clarion call for both tax authorities and taxpayers regarding the strict observance of statutory limits when adjudicating matters related to wrongful ITC claims. Stakeholders are encouraged to prioritize compliance and accurately report tax values to mitigate the risk of incurring penalties or extended litigation processes. It is crucial that all parties engaged in GST transactions remain vigilant about their filing practices and the legal ramifications of non-compliance.

19-09-2024 (2024) TaxCorp(GST) 43898 (HC-DELHI)

Court Invalidates Retrospective GST Registration Cancellation, Highlights Procedural Irregularities - The Delhi High Court's ruling serves as a significant reminder of the importance of due process in GST administration. Tax authorities must follow the stipulated legal framework when proposing the cancellation of registrations. Specifically, it is imperative for tax officials to provide valid grounds as per Section 29 of the CGST Act and to adhere to principles of natural justice by affording taxpayers an appropriate opportunity for a hearing.

12-09-2024 (2024) TaxCorp(GST) 43897 (HC-MADRAS)

Court Strikes Down Order Due to Breach of Natural Justice Principles; Mandates Fresh Hearing with Partial Tax Deposit - The Madras High Court's ruling reinstates the primacy of natural justice in administrative proceedings, emphasizing the importance of providing a fair opportunity to contest allegations. Consequently, stakeholders should ensure that they communicate effectively, maintaining transparency in procedural compliance, particularly when it comes to tax disputes. This encapsulates a significant actionable insight: stakeholders are urged to actively monitor all administrative communications and assert their rights to a fair hearing when faced with potential disputes, thereby employing…

12-09-2024 (2024) TaxCorp(GST) 43896 (HC-MADRAS)

Fair Hearing Violated: Madras High Court Nullifies Orders for Non-consideration of Replies - This ruling reaffirms the essential tenets of natural justice within administrative proceedings, compelling authorities to acknowledge and address submissions made by affected parties. Moving forward, it is imperative for the respondent to construct decisions that are not only informed by submissions but also articulated with sufficient reasoning. For the petitioner, there lies an opportunity to effectively advocate for their perspective through the structured process set out by the court, ensuring their objections are thoroughly presented and heard.

12-09-2024 (2024) TaxCorp(GST) 43895 (HC-GUJARAT)

Gujarat High Court Rules Cotton Seed Oil Cake Exempt from GST, Reinforces Cattle Feed Classification - In conclusion, the High Court’s decision provides a significant precedent affirming the exemption of cotton seed oil cake from GST based on its classification as cattle feed. This ruling not only rectifies the misunderstandings in the application of the GST Act concerning cattle feed but also serves to clarify the criteria for tax exemption, reinforcing the principle that end use by purchasers does not determine the supplier's tax obligations. It is actionable for suppliers of feed products to ensure robust documentation demonstrating the nature of their products as exempt goods, thus protecting…

11-09-2024 (2024) TaxCorp(GST) 43894 (HC-AP)

GST Levy on Annuity Payments Clarified by Andhra Pradesh High Court - The Andhra Pradesh High Court has provided a definitive resolution regarding the timing of GST liabilities associated with annuity payments. The court's conclusion establishes that the timing for tax liabilities is now anchored in the clarifications provided by the C.B.I.C. As such, all parties involved in similar contractual agreements should adjust their practices to ensure compliance with the newly defined parameters. This actionable guideline mandates that taxpayers must recognize the invoice date or payment receipt as the pivotal moments for tax liability determinations.

06-09-2024 (2024) TaxCorp(GST) 43893 (HC-KERALA)

Blocking of Input Tax Credit Without Just Cause: Kerala High Court Upholds Principles of Natural Justice - In light of the Kerala High Court’s ruling, it is crucial for tax authorities to rigorously adhere to principles of natural justice when executing powers under Rule 86A. For taxpayers facing similar circumstances, it is advisable to actively engage with the authorities when blocking decisions occur. Taxpayers should ensure that they provide a robust rationale for their claims and seek timely legal recourse when necessary. This proactive approach will help safeguard their rights and ensure that tax credits are not unjustly obstructed.

06-09-2024 (2024) TaxCorp(GST) 43892 (HC-KERALA)

Kerala High Court Orders Fresh Hearing on Goods Seizure Amidst Claims of Tax Evasion - The Kerala High Court's ruling underscores the necessity for tax authorities to exercise caution in imposing penalties for alleged regulatory violations without comprehensive scrutiny of the petitioner’s circumstances. This decision serves as a reminder that claims of tax evasion must be substantiated with clear intent, and authorities should engage in a thorough review of the facts before reaching a punitive determination. This actionable conclusion advocates for a robust examination of e-way bill discrepancies, ensuring that procedural justice is upheld and reflected in the decision-making process.

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News & Views

10/3/2024

Article - Recent Updates from GSTN: ITC Reversal, Invoice System, and Data Management

10/3/2024

Article - ITC Blocking under Rule 86A is Not a Tax Collection Tool: Verdict by Delhi High Court

10/3/2024

Query - Applicability of Rule 86B of CGST on Recharge Services with Low Profit Margins

10/3/2024

Query - GST Applicability on the Sale of Agricultural Produce like Soybeans and Cotton

10/3/2024

Query - Procedure and Remedies for Voluntary Payments and Appeals Under GST Including Draft Replies