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Latest Articles


GST on Hotel & Guest House Accommodation: Current Legal Position

Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...

June 9, 2026 45 Views 0 comment Print

GST Registration Cannot Be Cancelled merely for Closed Business Premises During Inspection

Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...

June 9, 2026 153 Views 0 comment Print

Distinction Between GST Credit Note & Commercial Credit Note

Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...

June 9, 2026 201 Views 0 comment Print

GST on RWA Maintenance Charges: What Residents Need to Know

Goods and Services Tax : The dispute centers on whether GST applies to the entire maintenance amount or only the excess above ₹7,500 per month. The issue...

June 8, 2026 1938 Views 0 comment Print

Litigation Lifeline: Judicial Rescue of Time-Barred GST Appeals

Goods and Services Tax : The article examines cases where GST appeals filed beyond statutory timelines were revived through writ jurisdiction. The key take...

June 8, 2026 378 Views 0 comment Print


Latest News


Haryana Tops GST Growth Rankings Due to Strong Compliance & Enforcement Drive

Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...

June 6, 2026 246 Views 0 comment Print

Issue GSTAT FAQ as Filing Procedures Continue to Cause Confusion: MGATBA

Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...

June 4, 2026 2880 Views 1 comment Print

CA Certificate Format for Non-Requirement of GST Registration for Securities Trading

Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...

May 22, 2026 813 Views 0 comment Print

Representation on ITC denial for supplier defaults, Rule 37A & 180-day reversal

Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...

May 11, 2026 5193 Views 1 comment Print

Representation on Persistent Issues in Karnataka Professional Tax Portal

Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...

May 4, 2026 672 Views 0 comment Print


Latest Judiciary


Homebuyer’s Anti-Profiteering Complaint Rejected as Project Was Entirely in GST Regime

Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...

June 9, 2026 66 Views 0 comment Print

Lifestyle Liable for Profiteering as Base Prices Increased After GST Rate Reduction

Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...

June 9, 2026 57 Views 0 comment Print

GST Registration Amendment Allowed Subject to Deposit of Tax Arrears & Statutory Dues

Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...

June 8, 2026 126 Views 0 comment Print

Bombay HC Quashes GST Notice as Multiple Financial Years Cannot Be Clubbed in One Section 74 Proceeding

Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...

June 8, 2026 120 Views 0 comment Print

Bail Granted in Alleged ₹8.36 Crore Fake ITC Case as Investigation Was Complete

Goods and Services Tax : The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint ha...

June 8, 2026 132 Views 0 comment Print


Latest Notifications


Gross and Net GST revenue collections for the month of May, 2026

Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...

June 1, 2026 543 Views 0 comment Print

West Bengal Clarifies E-Way Bill Requirement as Intra-State Goods Above Rs. 50000 Need Mandatory Compliance from June 2026

Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...

May 25, 2026 3924 Views 0 comment Print

GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...

May 21, 2026 18078 Views 0 comment Print

GSTN Introduces Mandatory Annexure-B Offline Utility to Automate ITC Refund Verification

Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...

May 18, 2026 25683 Views 3 comments Print

GSTAT Constitutes Benches and Categorises GST Appeals

Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...

May 14, 2026 1110 Views 0 comment Print


Telangana HC Rejects Vires Challenge to Section 16(2)(c); Permits Delayed GST Appeal

April 25, 2026 408 Views 0 comment Print

The court refused to entertain a constitutional challenge raised to bypass limitation. It allowed filing of appeal with delay condonation subject to conditions.

Excess ITC Case: Telangana HC Declines Vires Challenge to Section 16(2)(c)

April 25, 2026 483 Views 1 comment Print

The court declined to examine the constitutional validity of Section 16(2)(c) in absence of clear factual basis. It held that disputed facts must be examined through statutory appellate remedies.

GST ITC Denial on GSTR-2A Mismatch: Telangana HC Allows Rectification Route

April 25, 2026 597 Views 0 comment Print

The court addressed denial of input tax credit due to mismatch with GSTR-2A and missing invoices. It allowed the taxpayer to seek rectification with supporting documents before the proper officer.

Liquidated Damages vs. “Tolerating an Act” under GST – Reframing the Debate through Substance

April 25, 2026 1113 Views 0 comment Print

Explains why liquidated damages are generally not subject to GST unless linked to a supply. Highlights the importance of distinguishing compensation from consideration.

ITC Not Blocked on Leasehold Transfers Without Construction: HC Quashes GST Notice

April 24, 2026 804 Views 0 comment Print

The Court ruled that ITC on GIDC charges is allowable where no construction is involved. It also held that Section 74 proceedings fail without fraud or suppression.

Ex-Parte GST Order Set Aside Due to No Opportunity to Reply to Show Cause Notice

April 24, 2026 765 Views 0 comment Print

The court held that an adjudication order passed without considering the taxpayer’s reply is unsustainable. It remitted the matter for fresh consideration with an opportunity to respond.

Composite GST Notice Invalid as Issued for Multiple Years: Kerala HC Quashes Proceedings

April 24, 2026 573 Views 0 comment Print

The Court held that a single show cause notice covering multiple assessment years is not legally sustainable. Authorities were permitted to issue separate notices for each year.

Gujarat HC Quashed GST Order Due to Denial of Section 75(4) Personal Hearing

April 24, 2026 441 Views 0 comment Print

The ruling highlights that ignoring a taxpayer’s additional reply and request for hearing renders the order unsustainable. The case was remanded for reconsideration after proper opportunity of hearing.

GST Demand Upheld but Recovery Deferred Due to Pending Reimbursement from Government

April 24, 2026 366 Views 0 comment Print

The court held that the revised 18% GST rate is applicable, but deferred recovery of the 6% differential tax as reimbursement from government authorities was pending.

Department Cannot Enforce TNVAT Liability Arising from Its Own System Defect: Madras HC

April 24, 2026 321 Views 0 comment Print

The case examined whether purchase tax liability could be enforced when system defects prevented payment. The court held that software issues causing revenue-neutral outcomes made the demand unsustainable.

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