Category: GST

No interference with order passed after considering replies filed by the petitioner and after providing an opportunity of personal hearing – High Court In a recent judgment, Hon’ble Madras High Court has held that since the impugned order was passed after due consideration of the replies filed by …

Goods transported subsequently to cancellation of GST registration was a sham transaction even though goods were accompanied by tax invoice and e-way bill. In a recent judgment, the Hon’ble Allahabad High Court has held when the GST registration of the dealer stood cancelled by the Department, goods transported …

High Court summons GST officials on harrowing experience of a genuine person went through in obtaining GST refund  In a recent judgment, the Hon’ble Delhi High Court has described the non payment of GST refund as harrowing experience that a genuine person has gone through in obtaining a …

CBIC has issued its latest revised Instructions for processing of applications for GST registration prescribing inter alia documents for principal place of business and constitution of business CBIC has observed that applicants are facing difficulties in getting GST registration, mainly on account of nature of clarifications being sought …

Assessee not cooperating and not providing information in response to notice gave a reasonable belief that sole intention was to evade the tax.  In a recent judgment the Hon’ble Patna High Court has held that if the assessee is not cooperating and participating and the materials indicated that …

Non payment of GST on the basis of condition in work order that GST will be paid by the purchaser of the goods, amounted to short payment In a recent judgment, Hon’ble Allahabad High Court held that liability to pay the GST is on the supplier & non …

GST order quashed for not considering the reply filed and not providing an opportunity of personal hearing before passing the order. In a recent judgment, Karnataka High Court quashed and set aside GST order passed without considering the reply filed and not providing an opportunity of personal hearing …

GSTN Advisory on reporting values in Table 3.2 of GSTR-3B GSTN has issued an advisory cum FAQs on reporting values in Table 3.2 of GSTR-3B from April 2025 tax period 1. Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered persons, composition taxpayers, and UIN …

Why cannot be the date of submission of reply and the date of personal hearing be the same, we are not aware of any such law – Allahabad High Court In a recent judgment, Hon’ble Allahabad High Court has dismissed the Petition of the assessee against the GST …

Even if no response is filed by assessee to notices u/s 61 and 73 of GST Act, it was incumbent on the Department to pass an order in compliance of provisions of Section 75(6) of the Act In a recent judgment, Hon’ble Allahabad High Court quashed order passed …