34 results in GST
GST Portal Upload Not Valid Communication: Allahabad High Court
The Allahabad High Court has held that mere uploading of GST notices or adjudication orders on the GST portal does not automatically amount to valid communication if it deprives the taxpayer of an ef…
Read full update →Judicial Relief for Bona Fide Purchasers: Gauhati & Tripura HCs Read Down Section 16 Conditions for ITC
Gauhati High Court (Section 16(2)(aa)) and Tripura High Court (Section 16(2)(c)) have both held that ITC cannot be denied to bona…
GST Appeal Filed Beyond 120 Days Not Maintainable: Gujarat High Court Reiterates Strict Limitation Under Section 107
The High Court of Gujarat has reaffirmed that GST appeals filed beyond the maximum statutory limit of three months plus one condo…
Allahabad HC: Delivery Challan Mandatory for GST Weighment Movements Within 20 KM
The Allahabad High Court has ruled that even when goods are moved for weighment within 20 km under Rule 138(14)(n) of the GST Rul…
GST Penalty Requires Intent to Evade Tax: SC & HCs
Recent rulings of the Supreme Court and High Courts have clarified that mere expiry of e-way bill or generation of e-way bill by …
GST Portal Update: Smarter Credit Note Handling in IMS
GSTN has introduced a new option in the Invoice Management System (IMS) allowing taxpayers to decide whether ITC should be reduce…
GST order quashed for ignoring reply filed before final order: J&K High Court
The Jammu & Kashmir High Court has held that a GST order passed under section 73 cannot ignore a reply to the show cause notice m…
GST rate increased to 18% on PMGSY road & bridge works
The GST rate applicable on works contracts relating to roads and bridges executed under Pradhan Mantri Gram Sadak Yojana (PMGSY) …