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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


Appellant Isn’t an Intermediary Without Facilitating Third-Party Services

September 1, 2023 1929 Views 0 comment Print

Delhi High Court rules in Boks Business Services Pvt Ltd Vs CGST on determining ‘intermediary’ under the IGST Act. Understand the principal service provider role.

जीएसटी डीलरों के लिए चुनौतियाँ और समाधान: मुख्य समस्याएँ

September 1, 2023 17412 Views 1 comment Print

जानें की कैसे जीएसटी डीलरों को आवश्यक चुनौतियों का सामना करना पड़ता है और उनके प्रभावी समाधान। इनपुट क्रेडिट, ब्याज दरें, उलटी कर रिफंड आदि जैसी समस्याओं की जांच करें।

Goods exempted from e-way bill requirements can’t be detained for lacking e-way bill

September 1, 2023 2043 Views 0 comment Print

Analysis of J.K. Cement Ltd. vs State Of U.P. case where goods detained for e-way bill were exempted at the relevant time. Insights into Allahabad High Court’s decision.

Entire GST Refund Can’t Be Denied Due to One Supplier’s Irregularity

September 1, 2023 1167 Views 0 comment Print

Analysis of Delhi HC judgment on GST refund where a supplier was found non-existent. A pivotal decision ensuring rightful GST claims aren’t denied.

Refund Claims: Correcting IGST/CGST/SGST Classification Mistakes

August 31, 2023 4680 Views 0 comment Print

Learn how to correct IGST/CGST/SGST classification mistakes under the GST law. Explore Section 77 of the CGST Act, understand the refund process, and discover the recent rule amendments. File your refund application before the two-year deadline for reclaiming taxes paid under the correct head. Don’t miss this opportunity to rectify classification errors and claim refunds.

Satellite derived 3D model services – OIDAR or Export of Services?

August 31, 2023 1224 Views 0 comment Print

Globolive 3D Private Limited Vs Union of India (Bombay High Court) Introduction: The Bombay High Court recently delved into a significant issue concerning the nature of Satellite derived 3D model services. The core matter revolved around whether such services should be categorized as Online Information Database Access or Retrieval (OIDAR) services or considered as an […]

Advisory on Reporting of ITC Reversal opening Balance

August 31, 2023 25470 Views 2 comments Print

Please read the following advisory carefully before proceeding ahead for reporting the ITC Reversal opening balance: 1. Taxpayers are permitted to use this facility to report their ITC Reversal Balance that has not been re-claimed. 2. The taxpayer is advised to report solely those reclaimable ITC reversal balances that meet the legal criteria for re-claim […]

Section 67(2) of CGST Act doesn’t grant officers authority for cash seizures

August 31, 2023 2052 Views 0 comment Print

In Rajeev Chhatwal vs Commissioner of Goods and Services Tax (East), case, Delhi High Court addressed contentious issue of whether officers have authority under Section 67(2) of CGST Act to seize cash.

CTD Cracks Down on Fake GST Bill Operators

August 31, 2023 3225 Views 0 comment Print

Bengaluru’s Enforcement Wing reveals a major GST fraud involving 30 fake entities and a turnover of Rs. 525 Crs. Two masterminds arrested. More details inside.

यदि खरीददार ने माल प्राप्त नहीं किया है तो वापसी के लिए क्रेडिट नोट की आवश्यकता नहीं है

August 31, 2023 3630 Views 0 comment Print

आपने ठीक पढ़ा मद्रास हाई कोर्ट ने उपरोक्त निर्णय निम्न केस में दी है ।जिसकी समीक्षा निम्न प्रकार प्रस्तुत है सर्वश्री ल्यूमिनस पावर टेक्नोलॉजीज प्राइवेट लिमिटेड चेन्नई बनाम राज्य कर तमिलनाडु राज्य 2023 WP No. 17241 निर्णय दिनांक 26/07/2023 वाद के तथ्य  लुमिनस पावर टेक्नोलॉजी प्राइवेट लिमिटेड चेन्नई सौर ऊर्जा से संबंधित सभी उपकरणों का […]

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