The Court held that failure to personally serve notice before cancelling GST registration violated principles of natural justice. It directed reconsideration of the case on merits, emphasizing ...

The Court ruled that recovery under Section 75(12) cannot be used where wrongful ITC utilisation is alleged. It held that such cases require adjudication under Sections 73 or 74 before recovery ...

PRAYAGRAJ: Expressing concern over harassment of dealers in the garb of the GST Act, Allahabad high court has ruled that when the actual movement of goods has been proved by the assessee and the same ...

The proof of business existence can be given by way of electricity bills, maintenance bills or photographs of office ...

The Goods and Services Tax (GST) framework has robust enforcement mechanisms, one of the most impactful being the provisional freezing of bank accounts during investigations relating to suspected tax ...

Prime Minister Narendra Modi on Monday said the next generation GST reforms will boost savings and directly benefit every section of society, as he asserted that it is imperative to walk on the path ...