Insights & Resources

CBIC updates guidelines for arrest and bail under GST, aligning with judicial directions to ensure procedural transparency and safeguards.

The Karnataka High Court voided GST proceedings, citing jurisdictional lapses and improper officer actions, reinforcing procedural integrity

CBIC clarifies Sections 16(5) & 16(6) of the CGST Act, extending ITC claim deadlines and detailing rectification procedures.

CBIC clarifies Section 128A of the CGST Act, detailing waiver eligibility, procedures, and guidelines for resolving tax demands efficiently.

The Kerala High Court invalidated GST Rule 96(10), which protected exporters' rights to IGST refunds on zero-rated supplies and en fairness.

CBIC clarifies 'as is, where is basis' for GST rate regularisation, offering relief to taxpayers while ensuring fairness in compliance.

CBIC clarifies GST on services like education, transport, utilities; streamlines compliance, reduces ambiguities, and regularises payments.

The Supreme Court upholds CGST Act limits on ITC claims for construction, balancing tax neutrality with legislative intent in fiscal policy.

The Allahabad High Court quashed an SCN under section 74 of the CGST Act, citing a lack of fraud, misstatement, or suppression allegations.

Explore key legal routes and hurdles in claiming GST refunds, ensuring smooth business operations and compliance.

An Andhra Pradesh High Court ruling clarifies GST liability timing for annuity payments in infrastructure projects under the HAM.

Clarification on GST treatment for ad services by Indian cos. to foreign clients, outlining key issues on intermediary roles and exports

Clarifications on place of supply for data hosting services provided to foreign cloud providers, impacting GST compliance and export status.

The TN GST circular outlines key guidelines to improve clarity, fairness, and consistency in adjudication orders, ensuring transparency.

The Delhi High Court highlights petitioners’ rights concerning seized assets and the refund process during tax investigations under CGST.

New s. 74A in the CGST Act consolidates GST recovery, removing the distinction between fraud and non-fraud cases from FY 2024-25.

Maharashtra GST outlines new recovery guidelines post-first appeal, ensuring taxpayer compliance and easing legal burdens.

Exploring how statements under CGST & Customs Acts challenge self-incrimination rights.

Supreme Court's verdict reinforces the strict interpretation of tax laws, excluding VAT from ‘purchase price’ in GVAT Act calculations.

An analysis of how courts address natural justice and procedural compliance in GST cases, highlighting key taxpayer obligations and remedies