GST Case Laws – Latest High Court & Supreme Court Judgments on GST

Welcome to the dedicated GST Case Law Repository of Yours Tax Consultant.

This page contains structured summaries of important Supreme Court and High Court judgments under GST, covering:

Section 73 & 74 SCN

GST Penalties & Late Fees

Natural Justice Violations

Bank Attachment (Section 83)

Appeal & Limitation

Registration Cancellation

Refund & ITC Disputes

This page is regularly updated with latest judgments.

Comments

Post a Comment

Popular posts from this blog

CGST ACT, 2017 (Updated As on 31st Aug 2021)

Image
  AS ON 31.08.2021 THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (12 OF 2017) AS AMENDED BY THE:- ·         THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 (NO. 26 OF 2017); ·         THE FINANCE ACT, 2018 (NO. 13 OF 2018); ·         THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 (NO. 31 OF 2018); ·         THE FINANCE (NO. 2) ACT, 2019 (NO. 23 OF 2019); ·         THE FINANCE ACT, 2020 (NO. 12 OF 2020); ·         THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020; ·         THE FINANCE ACT, 2021 (NO. 13 OF 2021). Note: This updated version of the Central Goods and Services Tax Act, 2017 as amend...
Read more

Rate of GST on Works Contract Services w.e.f. 01 Jan 2022

  W.e.f. 01 st Jan 2022 the rate of GST on works contract services for specific contract provided to government authority and government entities will be changed.   Tax Rate On or Before 31.12.2021   1.       For Works Mentioned In Item(iii) And (vi) GST Rate Was 12% For Providing Services To Central Government/State Government/Union Territory/Local Authority/ Governmental Authority/ Govt Entity And 18% For Providing Services To Others.   2.       For Works Mentioned In Item (iv) ,(v) And (viii) GST Rate Was 12% For Providing Services To Any Body.     3.       For Works Mentioned In Item (vii) GST Rate Was 5% For Providing Services To Central Government/State Government/Local Authority/ Governmental Authority/ Govt Entity And 18% For Providing Services To Other.   The same is notified by the government vide notification no 11/2017, 20/2017, 24/2017 and 3...
Read more

Advisory on Bank Account Validation

Advisory on Bank Account Validation 24/04/2023 GSTN is pleased to inform you that the functionality for bank account validation is now integrated with the GST System. This feature is introduced to ensure that the bank accounts provided by the Tax Payer is correct. The bank account validation status can be seen under the Dashboard→My Profile→Bank Account Status tab in the FO portal. Tax Payers will also receive the bank account status detail on registered email and mobile number immediately after the validation is performed for his declared bank account. For seeking detail, please click on below mentioned URL :- https://tutorial.gst.gov.in/downloads/news/advisory_on_bank_account_validation_17april2023.pdf Thank You, Team GSTN VIEW ALL
Read more