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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 180 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 126 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 222 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 384 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 150 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 501 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 291 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 2991 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 834 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 5247 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 51 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 57 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 60 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 252 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 108 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 11280 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 630 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 4395 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 18402 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 26016 Views 3 comments Print


Purchasing Property in Auction: Due Diligence and Sales Tax Liability

October 15, 2023 9966 Views 0 comment Print

Analysis of the Medineutrina Pvt. Ltd vs DIC case in Bombay High Court involving property auction, encumbrances, and the legal obligations of auction purchasers

Availability of GST order on common Portal does Not explicitly Imply Order Service

October 15, 2023 8670 Views 0 comment Print

Dive into the intricacies of GST order communication and service in the Baghel Trading Co. vs. State of U.P. case. Currently under review by the Allahabad High Court.

CCI Finds Benefit of ITC Passed, Drops Section 171 Proceedings

October 15, 2023 603 Views 0 comment Print

In Pruthviraj Dhavale vs Ashdan Developers case, Competition Commission of India (CCI) concludes that benefit of ITC was passed on, dropping Section 171 proceedings.

Challenges in reporting of Electronic Credit Reversal & Re-claimed Statement

October 14, 2023 4515 Views 1 comment Print

Learn about challenges in reporting Electronic Credit Reversal and Reclaimed Statements for GST and potential issues taxpayers may face. Get insights into reporting and compliance

Determining Casino Supply Value Under Rule 31C of CGST Rules

October 14, 2023 3177 Views 0 comment Print

Explore how Rule 31C of CGST Act, 2017 affects the valuation of Casino supplies, GST rates, and input tax credit eligibility. Get insights for your casino business.

No Advertisement Tax on Signboards Displaying Business Information: SC

October 14, 2023 6507 Views 0 comment Print

In a landmark ruling, Supreme Court of India holds that Advertisement Tax cannot be levied on signboards displaying business information. Get details here.

Service provider liable to pay 50% tax on works contract service provided to body corporate

October 14, 2023 1257 Views 0 comment Print

Delhi High Court held that New Okhla Industrial Development Authority (NOIDA) being a body corporate, the petitioner (service provider) was liable to pay service tax on works contract to the extent of 50%. Accordingly, the demand was set aside as 50% service tax was duly discharged.

GST applicable on supply of water to residents of society by Company

October 14, 2023 23505 Views 0 comment Print

Get insights into GST implications on water supply activities. Understand SAC code 996921 and applicable 18% GST rate. Read the AAR Haryana ruling.

GST payable on web based spot billing & collection of payment services for water supply

October 14, 2023 1152 Views 0 comment Print

BCITS Pvt Ltd (GST AAR Haryana) provides taxable services, including water billing software and database maintenance, to Municipal Corporation Gurugram.

Retrospective Amendments in GST: A Case Study

October 14, 2023 13419 Views 0 comment Print

Explore powers of government to amend taxation laws retrospectively, with a focus on GST Law. Understand nuances of retrospective amendments and their impact.

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