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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


In re K.R. Residency Mens Hostel (GST AAR Tamilnadu)

December 15, 2023 450 Views 0 comment Print

The applicant, M/s. K.R. Residency Mens Hostel, No.110, Sree Lakshmi Nagar. 2nd street, Thaneerpandhal, Peelamedu, Coimbatore-641004 (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.

In re K. R. K. Accommodation (GST AAR Tamilnadu)

December 15, 2023 447 Views 0 comment Print

The applicant, M/s. K. R. K. Accommodation, No.63/19, Dr. Radhakrishnan Road, Tatabad, Gandhipuram, Coimbatore -641012 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a Men’s residential hostel for college students and working people.

In re Hifi Hostel (GST AAR Tamilnadu)

December 15, 2023 390 Views 0 comment Print

Discover if Hifi Hostel’s accommodation qualifies for GST exemption. Analysis of renting residential dwelling for use as residence under GST laws.

ITC Can’t Be Denied Due to Belated Return Filing

December 14, 2023 43389 Views 0 comment Print

Empower yourself with insights on replying to GST Department notices on invalid ITC. Understand Sec 16(4), late filing remedies, and legal precedents. Respond confidently to safeguard your ITC claims

Lessor is liable to pay GST on forward charge basis when residential property is rented out for commercial purpose

December 14, 2023 3132 Views 0 comment Print

Discover AAR, Rajasthan’s ruling in M/s. Deepak Jain case. Lessor liable for GST on forward charge basis when residential property is leased for commercial use. Details inside.

Interest not to be levied when delay in remitting tax is caused due to technical issues on GST Portal

December 14, 2023 2256 Views 0 comment Print

Explore the Kerala High Court’s landmark decision in M/s. Hilton Garden Inn v. Kerala GST. No interest for tax delay due to GST Portal technical issues. Details inside.

जीएसटी एक्ट में ई वे बिल के प्रावधान और संशोधन

December 14, 2023 6603 Views 0 comment Print

जीएसटी एक्ट में ई वे बिल के प्रावधान और संशोधन वस्तु एवं सेवा कर अधिनियम 2017 के सेक्शन 68 तथा नियम 138 में यदि माल की खेप रुपए 50,000=00 से अधिक मूल्य का है ।तो उसे निर्धारित दस्तावेज के अतिरिक्तe way बिल का निर्माण करना होगा। सेक्शन 68 का सार सरकार को अधिकार है। कि […]

Refund of Tax paid on export is not barred by period of Limitation: Delhi HC

December 14, 2023 1875 Views 0 comment Print

Delhi High Court ruling on Grapes Digital Pvt. Ltd. vs. Principal Commissioner, allowing IGST refund for export of services and addressing interest on late payments.

Non-voluntary payment made under compelling circumstances during search is liable to be refunded

December 14, 2023 1101 Views 0 comment Print

Delhi High Court held that payments made under compelling circumstances during the course of search, without ascertaining tax liability and issuance of notice post search, is liable to be refunded back to the taxpayer along with interest.

Involuntary reversal of ITC during search needs to be refunded to taxpayer

December 14, 2023 1335 Views 0 comment Print

Delhi High Court held that involuntary reversal of Input Tax Credit (ITC) during search needs to be refunded to the taxpayer while reserving the right of the GST authorities to proceed against the said taxpayer to the full extent in accordance with law.

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