CST & VAT / GST

Begin typing your search above and press return to search.

Home
»
CST & VAT / GST

Family Medical Emergency Prevented Filing GST Returns Gauhati HC Allows Assessee Seek Restoration Cancelled Registration

Family Medical Emergency Prevented Filing of GST Returns: Gauhati HC Allows Assessee to Seek Restoration of Cancelled Registration [Read Order]

The Gauhati High Court recently permitted an assessee whose Goods and Services Tax (GST) registration was cancelled for non-filing of returns to...

GST Registration in Agriculture: When Section 23 Saves You

Haryana GST Circular Mandating Physical Verification of Auto-Approved Registrations Sparks Concerns

Mentioning Names of Judges while citing Judgments in Affidavits is Uncalled For: Allahabad HC [Read...

Administrative Changes in Delhi GST Administration,19 GSTOs Transferred With Immediate Effect [Read...

Check-Post Officers Cannot Examine Valuation of Goods During Transit Under GST: Andhra Pradesh HC [Read Order]

In a recent ruling, the Andhra Pradesh High Court held that check-post officers cannot examine the valuation of goods in transit while exercising powers under Sections 129 and 130 of the Central...

AP HC Grants Bail to GST-Registered Traders Linked to ₹3.18 Crore Fake Stock Purchase [Read Order]

In a recent ruling, the Andhra Pradesh High Court has granted anticipatory bail to four GST‑registered traders accused of links to a ₹3.18 crore fake stock purchase scheme involving the alleged...

GST Appellate Tribunal has Inherent Power to Grant Interim Relief: Bombay HC in HSBC Case [Read Order]

The Bombay High Court held that the Goods and Services Tax (GST) Appellate Tribunal has the inherent power to grant interim relief, including protection against recovery proceedings, observing that...

Calcutta HC Quashes ₹5.26 Lakh GST Demand Over Procedural Lapses, Reaffirms Right to Fair Hearing [Read Order]

In a recent ruling The Calcutta High Court (Jalpaiguri Bench) has set aside a demand of ₹5.26 lakh plus interest under Section 50(1), as the order was passed in breach of statutory procedure and...

GST Rule 86A Restriction Cannot Continue Beyond One Year: Karnataka HC Orders Unblocking of Electronic Credit Ledger [Read Order]

In a recent ruling, the Karnataka High Court held that restriction imposed under Rule 86A of the CGST Rules cannot continue beyond one year and directed the authorities to unblock the petitioner’s...

GST Exemptions in Agriculture: How to Document the Claim to Survive Scrutiny

Agriculture is the primary sector of our country, India. According to the Economic Survey 2023-24, agriculture provides livelihood support for 42.3% of population and 18.2% of GDP at current prices...

Non-Uploading of GST DRC-07 May Impact Appeal Limitation Period: Allahabad HC Sets Aside Order Rejecting Appeal as Time-Barred [Read Order]

In a recent ruling, the Allahabad High Court set aside the order of the appellate authority which had rejected a GST appeal filed on the ground of limitation and sent the matter back for...