CST & VAT / GST

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CST & VAT / GST

Banking Penalties Are Not "Supply": Karnataka HC Relies on CBIC Circular to Shield Banks from Pre-GST Service Tax Demands [Read Order]

The KarnatakaHigh Court has quashed show cause notices issued to public sector banks, ruling that penal charges levied by banks do not constitute a...

Time Limit u/s 16(4) Cannot Override Grace Period u/s 16(5) of GST for Claiming ITC: Kerala HC [Read...

Karnataka HC Sets Aside Order Waiving GST Interest and Penalty for Sadguru Infratech [Read Order]

Place of Supply vs Nature of Supply under GST: The Misunderstood Relationship in GST Law

GSTN Mandates Ship‑to GSTIN Capture, Introduces Voluntary e‑Way Bill Closure from August 1

‘Appears to Be an Attempt to Evade or Defer Tax Payment’: Madras HC Rejects Challenge to GST Assessment Order [Read Order]

The Madras High Court has dismissed an intra-court appeal challenging a GST ( Goods and Services Tax ) assessment order, observing that the conduct of the assessee indicated an attempt to evade or...

LUT in GST: Filing Process, Export Benefits & Common Errors

Letter of Undertaking filed in Form GST RFD-11 by exporters & SEZ suppliers. It allows zero-rated supply of goods or services without payment of IGST. The exporter gives an undertaking to...

Place of Supply Under GST: Rules, Rent, E-Commerce and Case Law

Place of supply under GST is the place that the law treats as the destination of a supply. GST works as a destination-based consumption tax. The State or Union territory where the supply is...

From Clicks to Commerce: How GST Influences Online Businesses

Introduction The proliferation of the internet and digitization of technologies has revolutionized the functioning of business firms in different sectors. Online business firms, popularly...

GST Compliance 2026: A Comprehensive Guide to India’s Evolving Tax Framework

The Goods and Services Tax (GST) continues to be India’s most transformative fiscal reform, unifying indirect taxes under a single umbrella. As the system matures, compliance expectations have...

Filing of GST Returns within Cut Off Date: Kerala HC grants ITC Benefit [Read Order]

A Single Bench of the Kerala High Court granted benefit of input tax credit (ITC) on filing of Goods and Service Tax (GST) returns within the statutory cut off date. The petitioner, M/s Core...

GSTAT Procedure Rules Proposed Amendments: What Changed & What It Means for GST Litigation

GSTAT's Committee for Resolution of Representations from Trade and Bar Associations held its 3rd and 4th meetings on 29 May and 1 June 2026, under the chairmanship of Hon'ble (Dr.) Justice Sanjaya...