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Latest Articles


Section 122(1A), Penalty on Partners & Double Jeopardy Debate: Is Article 20(2) Really Irrelevant?

Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...

June 11, 2026 78 Views 0 comment Print

Gauhati HC Quashes GST Registration Cancellation as REG-31 Notice Was Not Issued

Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...

June 11, 2026 114 Views 0 comment Print

ITC on Factory Canteen Services Allowed Only for Employer-Borne Cost of Regular Employees

Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...

June 11, 2026 180 Views 0 comment Print

Selling on Amazon, Flipkart or Meesho? What You Need to Know About GST

Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...

June 11, 2026 300 Views 0 comment Print

Noordeen Enterprises & Myth of a Complete Bar on Pre-Adjudication GST Recovery

Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...

June 11, 2026 135 Views 0 comment Print


Latest News


Representation on procedural issues in filing of appeals before GSTAT

Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...

June 11, 2026 279 Views 0 comment Print

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 288 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 2985 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 831 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 5241 Views 1 comment Print


Latest Judiciary


Consolidated GST SCN for Six Years Unsustainable: Kerala HC

Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...

June 11, 2026 36 Views 0 comment Print

Coercive GST Recovery Stayed as Section 73 Demand Sought to Override Sanctioned Refund Orders: Orissa HC

Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...

June 11, 2026 51 Views 0 comment Print

Partners Liable for GST Penalty if They Benefited from Tax Evasion: Gauhati HC

Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...

June 11, 2026 42 Views 0 comment Print

ITC Cannot Be Denied Merely Due to Supplier’s Failure to Deposit GST: Gauhati HC

Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...

June 11, 2026 135 Views 0 comment Print

Orissa HC Directs GSTAT Appeal as Tribunal Became Functional & Filing Timelines Were Extended

Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...

June 11, 2026 99 Views 0 comment Print


Latest Notifications


GSTN Extends Timeline for ‘Ship To GSTIN’ & E-Way Bill Closure Implementation

Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...

June 9, 2026 10608 Views 0 comment Print

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 624 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 4380 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 18387 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 25998 Views 3 comments Print


Imposition of penalty u/s 67(1) of KVAT sustained due to filing of an untrue/ incorrect return

December 15, 2023 1251 Views 0 comment Print

Kerala High Court held that filing an untrue or incorrect return in view of section 67(1)(d) of the Kerala Value Added Tax Act, 2003 [KVAT] assumes more rigour in the teeth of the onerous obligation, resulting in the imposition of a penalty. Accordingly, imposition of penalty justified.

Refund of accumulated ITC permissible when rate of certain inputs are higher than rate on output supply

December 15, 2023 4263 Views 0 comment Print

Delhi High Court held that refund of accumulated Input Tax Credit (ITC) permissible as rate of taxes on certain inputs being higher than tax chargeable on the output supply.

In re Shri Daksha Girls Hostel (GST AAR Tamilnadu)

December 15, 2023 381 Views 0 comment Print

The applicant, M/s. Shri Daksha Girls Hostel, No,122, Raja Annamalai Road, Saibaba Mission P.O, Coimbatore-641 011 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Sri Sai Nivas Ladies Hostel (GST AAR Tamilnadu)

December 15, 2023 438 Views 0 comment Print

The applicant, M/s. Sri Sai Nivas Ladies Hostel, No. 111, NGN Street, New Sidhapudur, Coimbatore (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Gokulam Ladies Hostel (GST AAR Tamilnadu)

December 15, 2023 498 Views 0 comment Print

The applicant, M/s. Gokulam Ladies Hostel, No. 40, Subramaniam Road, R.S. Puram, Near B2 Police station, Coimbatore 641 002 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Snekham Residency-II (GST AAR Tamilnadu)

December 15, 2023 420 Views 0 comment Print

The applicant, M/s. Snekham Residency II, No.70, Kamadhenu Nagar, Echanari, Coimbatore -641 021 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Thai Mookabikaa Ladies Hostel (GST AAR Tamilnadu)

December 15, 2023 801 Views 0 comment Print

The applicant, M/s. Thai Mookambikaa Ladies Hostel, 6A, Thudiyalur Main Road, Saravanampatti (PO), Coimbatore – 641 035 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re J.K. Ladies Hostel (GST AAR Tamilnadu)

December 15, 2023 480 Views 0 comment Print

The applicant, M/ s, J.K. Ladies Hostel, No.15, Sriram Garden, Near N.G.P. Arts College, Kalapatti, Coimbatore – 641 048 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Madhura Hostel (GST AAR Tamilnadu)

December 15, 2023 459 Views 0 comment Print

The applicant, M/s. Madhura Hostel, No.3/3, Anna Nagar East, Peelamedu, Coimbatore – 641 004 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re SMR Gents Hostel (GST AAR Tamilnadu)

December 15, 2023 594 Views 0 comment Print

The applicant, M/s. SMR Gents Hostel, No.2A, Kumarasamy Nagar, Civil Aerodrome post, Sitra, Coimbatore – 641014 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a Mens residential hostel for college students and working people.

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