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Can GST Confiscation Proceedings Be Initiated For Accounting Violations Without Prior Tax Determination? Supreme Court Dismisses State’s SLP

The Supreme Court has dismissed the Uttar Pradesh Government’s special leave petition challenging an...

Ocean Freight IGST Refund Can’t Be Denied for Payments Before Mohit Minerals Ruling: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Surat Bench, has held that refund...

ITC On Resort Construction Blocked Despite Taxable Business Use; ₹9.32 Lakh Demand Upheld: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench, has dismissed a resort’s...

ITC Reversal Dispute Involves Question Of Law, Can’t Be Decided Merely By Checking GST Returns: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Chennai Bench, has held that a...

Rs. 1.53 Crore GST Refund Dispute Over Place Of Supply Must Be Heard By Principal Bench: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi State Bench, has transferred a...

Can GST Liability Be Reduced If Recipients Do Not Reverse ITC? GSTAT Admits Appeal

The Goods and Services Tax Appellate Tribunal (GSTAT), Patna State Bench, has admitted an...

GSTAT Upholds ITC Refund On Packaging Taxed At 18% Despite 5% GST On Bulk And Packaged Sulphur

The Goods and Services Tax Appellate Tribunal (GSTAT), Kolkata Bench, has upheld a refund...

Expired E-Way Bill Alone Can’t Justify GST Penalty Without Evidence Of Tax Evasion: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow State Bench, has set aside...

Address Mismatch Alone Can’t Justify GST Penalty Without Evidence Of Tax Evasion: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow Bench, has set aside a...

Goods Already at Destination Can’t Be Detained for Curable E-Way Bill Lapse: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru, has set aside a tax...

Constitutional Validity of S. 16(2)(c) of CGST Act: SC Stays Coercive Action, Issues Notice

The Supreme Court has issued notice on a petition challenging a Rajasthan High Court...

Commercial Credit Note Allows Retention of GST Credit, But Interest Survives for Delayed Payment: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru, has held that a buyer...

Latest articles

Support Services To Overseas Group Companies Are Exports, Not Intermediary Services: GSTAT 

The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi, has held that support services...

Closed Premises Alone Can’t Prove Fictitious GST Transactions: GSTAT 

The Goods and Services Tax Appellate Tribunal (GSTAT), Agra Bench, has held that finding...

Seized Diary Entries Alone Can’t Establish Suppressed GST Turnover Without Transaction-Wise Verification: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Agra Bench, has held that suppressed...

E-Way Bill Part B Lapse Alone Can’t Justify GST Penalty Without Intent To Evade Tax: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Agra State Bench, has dismissed a...