GST

Finance Bill 2025 Proposes GST Amendment: Pre-deposit In E-way bill Appeals Reduced From 25% To 10%

The Finance Bill 2025 has proposed the GST Amendment in Section 107 of the GST Act. In section 107 of the Central Goods and Services...

Builder’s Eligibility Of GST ITC | Supreme Court’s Safari Judgement Reversed By Finance Bill 2025

The Finance Bill, 2025 has reversed the decision of Supreme Court in the case of Safari Retreats Case by amending a clause (d) of...

Budget 2025-26: What Amendments To Expect In GST Law?

With just a few hours remaining in the Union Budget 2025-26, several amendments to the Goods and Services Tax (GST) law are anticipated, aiming...

Non-Filing Of Monthly Return Amounts To Wilful Suppression Of Fact Under GST: Andhra Pradesh High Court Uphold Penalty

The Andhra Pradesh High Court has upheld the penalty and held that non-filing of monthly return amounts to wilful suppression of fact.The bench of...

Delhi High Court Quashes Order Resulting In Negative Blocking Of ITC Ledger 

The Delhi High Court has quashed the order resulting in negative blocking of Input Tax Credit (ITC) ledger.The bench of Justice Yashwant Varma and...

GST Evasion | DGGI Empowered To Transfer SCN Adjudication: Gujarat High Court

The Gujarat High Court has held that the Directorate General Of Goods And Service Tax Intelligence (DGGI) is empowered to transfer adjudication of Show...

Parallel Enquiry Can’t Be Conducted By State And Central GST Dept.: Delhi High Court

The Delhi High Court has held that the parallel enquiry cannot be conducted by the State and Central GST authorities.The bench of Justice Yashwant...

Non-Disclosure Of Sensitive Information By DGGI Forming The Basis Of Search Operation Is Not Violative Of Principles Of Natural Justice: Calcutta High Court

The Calcutta High Court has held that the non-disclosure of sensitive information gathered by Directorate General of Goods and Services Tax Intelligence (DGGI) forming...

Madhya Pradesh High Court Stays GST Demand For Grant Of Mining Lease/Royalty 

The Jabalpur Bench of Madhya Pradesh High Court has stayed the GST demand for grant of mining lease/royalty.The bench of Justice Sanjeev Sachdeva and...

Delhi High Court Directs Release Of Rs. 23.50 Lakhs Seized By DGGI Along With Interest

The Delhi High Court while directing the release of Rs. 23.50 lakhs seized by the Directorate General Of GST Intelligence (DGGI) held that cash...

Madras High Court Directs GST Assistant Commissioner To Refund Rs.74.61 Crores To Dell In Cash Subject To Debit Equal Amount From Electronic Credit Ledger

The Madras High Court has directed the GST assistant commissioner to refund Rs.74.61 crores to Dell in cash subject to debit equal amount from...

GST Registration After Inspection Not A Voluntary Conduct; Amounts To Tax Evasion: Madras High Court Upholds Penalty

The Madras High Court while upholding the penalty has held that GST registration after inspection is not a voluntary conduct and it amounts to...

GST Evasion | Gold Transported For Sale Under The Pretext Of Showcasing In Exhibition: Madras High Court Refuses To Quash Confiscation Notice 

The Madras High Court while refusing to quash the Confiscation Notice held that the gold transported for sale under the pretext of showcasing in...

Eligibility And Conditions For Taking Input Tax Credit Under GST

This article deals with the eligibility and conditions for taking input tax credit under GST with the help of the case laws and various...

FinMin Clarifies On Regularizing GST On Support Services Provided By An Electricity Transmission Or Distribution Utility

The Ministry of Finance has issued clarification regarding the regularizing payment of GST on certain support services provided by an electricity transmission or distribution...

FinMin Clarifies On Regularizing GST On Services Provided By Goethe Institute/Max Mueller Bhawans

The Ministry of Finance has issued clarification regarding the regularizing the payment of GST on services provided by M/s Goethe Institute/Max Mueller Bhawans.As recommended...

FinMin Clarifies On Regularizing Payment Of GST On RCM Basis On Renting Of Commercial Property

The Ministry of Finance issued the clarification on regularizing payment of GST on Reverse Charge (RCM) basis on renting of commercial property by unregistered...

Delhi Development Authority Can’t Be Treated As Local Authority Under GST law, Clarifies FinMin

The Finance Ministry has clarified that Delhi Development Authority (DDA) cannot be treated as local authority under GST law.It was clarified that DDA does...

GST Applicable On Services Provided By Facility Management Agency To Municipal Corporation Of Delhi Headquarters, Clarifies FinMin

The Finance Ministry has clarified that the GST is applicable on the services provided by the facility management agency to Municipal Corporation Of Delhi...

Govt. Clarifies On Regularizing Payment Of GST On Skilling Services Provided By Training Partners Approved By The National Skill Development Corporation

The Government has issued the clarification on regularizing payment of GST on skilling services provided by training partners approved by the National Skill Development...

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