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GST Circular Can Select Common Adjudicating Authority for Multi-State DGGI Notices, Doesn’t Confer Fresh Jurisdiction: Delhi High Court

The Delhi High Court has upheld the mechanism for selecting a Common Adjudicating Authority...

CBIC Circulars Not Binding On GSTAT; Inverted Duty Refund Available Where Inputs And Finished Goods Are Distinct: GSTAT

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

E-Way Bill Generated After Interception Is an Afterthought: GSTAT Upholds S. 129 Penalty

The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru, has upheld the levy of...

Bombay High Court Cancels Bail Of 2 Senior CGST Officers Allegedly Involved In Rs. 40 Lakh Bribery Case

The Bombay High Court has set aside a Sessions Court order declaring the arrest...

Mere GSTR-3B and GSTR-2A Mismatch Cannot Trigger 100% Penalty Without Proof of Fraud or Suppression: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT) has ruled that a mismatch between...

Audit Detection Alone Can’t Trigger 100% GST Penalty Without Proof of Fraud or Suppression: GSTAT

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

GST Notice And Order Without Physical Or Digital Signature Are Non-Est: Rajasthan High Court 

The Rajasthan High Court has quashed a GST show-cause notice, adjudication order and consequential...

GST Proceedings Against Individuals After Company’s Dissolution Unsustainable Without Action U/s 93: Karnataka High Court

The Karnataka High Court has quashed two GST adjudication orders passed after the dissolution...

GST Penalty Can’t Survive While Registration Cancellation and Amendment Proceedings Remain Pending: Karnataka High Court

The Karnataka High Court has quashed a GST penalty imposed on a taxpayer after...

GST ITC Depends On Supplier’s Tax Payment: Rajasthan High Court Upholds S. 16(2)(c)

The Rajasthan High Court has upheld the constitutional validity of Section 16(2)(c) of the...

1 Day Delay in GST Detention Notice Vitiates Entire Proceedings: J&K and Ladakh High Court

The Jammu & Kashmir and Ladakh High Court has set aside GST detention and...

GSTAT Questions Dept.’s Absence from Hearing, Directs Compliance with Earlier Order

The GST Appellate Tribunal (GSTAT) has expressed concern over the department’s failure to appear...

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...