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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 186 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 129 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 240 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 390 Views 1 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 510 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 5250 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 57 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 60 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 69 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 279 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 11391 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 4404 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


Mere Failure to upload order copy on GSTN portal cannot prevent time-barred appeal

August 12, 2023 4530 Views 0 comment Print

The Gujarat High Court rules on appeal timing related to GSTN, stating that failure to upload the order copy cannot prevent a time-barred appeal.

Assessee entitled to Interest on Delayed GST Refund: Gujarat High Court

August 12, 2023 2010 Views 0 comment Print

An analysis of Gujarat High Court’s ruling on the assessee’s entitlement to interest for delayed refund by the Revenue Department under the CGST Act.

GST Refund application cannot be rejected without giving a proper opportunity

August 12, 2023 1437 Views 0 comment Print

Explore the recent Bombay High Court judgment in M/s. Wallem Shipmanagement (India) Pvt. Ltd. v. The Union of India & Ors, highlighting the significance of fair opportunities and adherence to natural justice in the rejection of GST refund applications. Understand the implications for businesses facing Show Cause Notices during the pandemic and the court’s commitment to ensuring a just and reasonable process. Stay informed about the legal principles governing such cases.

Mismatch in ITC in GSTR-2B/3B: Introduction of Rule 88D & DRC-01C

August 12, 2023 7302 Views 0 comment Print

Explore the new Rule-88D handling mismatches in ITC between GSTR-2B/3B. Learn about DRC-01C, applicable taxpayers, and procedures under GST Notification 38/2023.

Calcutta HC: Update SOR for Pre/Post-GST Govt. Contracts or Appeal to Additional Chief Secretary

August 12, 2023 1449 Views 0 comment Print

Analysis of Calcutta High Court’s direction to Sunshine Enterprise regarding execution of Government contracts without updating Schedule of Rates (SOR) for GST.

Tax Fraud Case: Conditional bail granted in absence of justification for further pre-trail incarceration

August 11, 2023 927 Views 0 comment Print

Punjab and Haryana High Court granted conditional bail in case of revenue fraud of more than 4.61 crores as there is no justification for further pre-trial incarceration.

GST Gameplay on Online Gaming

August 11, 2023 8736 Views 1 comment Print

Explore the impact of the 28% GST imposition on online gaming, casinos, and horse racing as recommended by the 50th GST Council meeting. Understand the industry’s outrage, the blurred line between games of skill and chance, and the government’s intention to tax the value generated by these activities. Learn about the potential consequences for players and the gaming industry, and the broader implications for the taxation of virtual assets and emerging markets. Stay informed about the evolving regulatory landscape in the online gaming sector.

Rejection of refund application without granting opportunity of hearing is violative of principle of natural justice

August 11, 2023 1581 Views 0 comment Print

Delhi HC in v Shivbhola Filaments Private Limited. v.  Assistant Commissioner of CGST restored refund application rejected by Adjudicating Authority and held that assessee would not be left unheard.

Impact of Imposing 28% GST on Online Gaming Industry: Government’s Response

August 11, 2023 2298 Views 1 comment Print

Learn about estimated size of India’s online gaming industry, projected revenue collection from proposed 28% GST, and rationale behind imposing 28% GST. Impact of the 28% GST on growth and revenue generation of online gaming industry, as outlined by Indian Government.

Request to consider mechanism to remit interest on un-utilized ITC

August 11, 2023 8790 Views 2 comments Print

I propose that the CGST Department consider the introduction of a mechanism to remit interest on un-utilized ITC. Much like the system implemented for income tax refunds, where interest is added for retaining tax till filing of return and claim, this approach could offer businesses a much-needed relief when faced with a scenario of accumulating un-utilized ITC.

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