The GST Appellate Tribunal has become operational, completing the GST dispute resolution framework. Taxpayers can now file second appeals with a 10% pre-deposit and defined procedural ...

High courts are tightening scrutiny of GST enforcement actions, emphasising due process and procedural fairness in cases ...

The High Court set aside the rejection of a GST refund claim after noting that the Joint Procedure Order required reassessment of tax liability under pre-GST and post-GST ...

A GST registration rejection involving a legal heir applying after the death of a sole proprietor has highlighted procedural ...

The Goods and Services Tax Network (GSTN) has enabled a new online facility on the GST portal for taxpayers to opt out of Rule 14A of the CGST Rules. Those taxpayers who are eligible can withdraw from ...

The Generation-Skipping Transfer (“GST”) tax is designed to prevent taxpayers from avoiding estate tax on a child’s inheritance at the child’s death by “skipping” inheritances over children to ...