HomeGST

GST

Keep exploring

CAG Flags Weak GST Recovery In Odisha: Only ₹110 Crore Collected Against ₹2,516 Crore In Notices

Odisha’s GST administration has drawn scrutiny from the Comptroller and Auditor General of India...

GST Cross-Empowerment Doesn’t Require Separate Notification; Parallel Proceedings on Same Issue Remain Barred: Madras High Court

The Madras High Court has held that the absence of a separate notification under...

GST Penalty U/s 122(1A) Can’t Apply to Pre-2021 Transactions; Unregistered Beneficiaries Also Covered: Delhi High Court

The Delhi High Court has held that personal penalties under Section 122(1A) of the...

One-Line Rejection Of Audit Reply Alone No Ground To Quash GST SCN: Delhi HC

The Delhi High Court has declined to interfere with a GST show cause notice...

Missing E-Invoice Alone Can’t Justify Rs. 63.72 Lakh GST Penalty Without Evidence of Tax Evasion: GSTAT

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

E-Way Bill Generated After Vehicle Interception Can’t Cure Violation: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Varanasi, has upheld...

Delayed GST Payment Alone Doesn’t Establish Fraud: GSTAT

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

Timely Cash Ledger Deposit Doesn’t Stop GST Interest For Earlier Tax Periods: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Raipur, has held that depositing sufficient...

Missing Vehicle Details in E-Way Bill Cannot Alone Justify Rs. 17 Lakh GST Penalty: GSTAT

The GST Appellate Tribunal held that the department had not established an intention to...

Missing Vehicle Details in E-Way Bill Can’t Alone Justify ₹2.04 Lakh GST Penalty: GSTAT

The GST Appellate Tribunal’s Bengaluru Bench has set aside a ₹2,04,372 penalty after Part-B...

Expired E-Way Bill Caused by Wrong PIN Code Can’t Justify GST Penalty Without Intent to Evade Tax: GSTAT

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

Absence of 13 Tax Commissionerates in Reliance Jio Transfer Proceedings: GSTAT Directs Notice to CBIC Chairman

The Goods and Services Tax Appellate Tribunal (GSTAT) has directed its Registry to inform...

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...