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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


No bar for prosecution under IPC merely because GST law prescribes punishment

July 23, 2023 1971 Views 0 comment Print

The Jharkhand High Court heard a petition seeking the quashing of a First Information Report (FIR) and the entire criminal proceeding against Mr. Anupam Kumar Pathak, proprietor of M/S Maa Mahamaya Enterprises, in connection with a case of Goods and Services Tax (GST) evasion.

Request for Lower GST Interest Rate – Business Concerns

July 23, 2023 5058 Views 1 comment Print

Advocates Tax Bar Association urges Finance Minister to reduce GST interest rate from 18% to 12% per annum. The letter emphasizes the strain on businesses, proposing a balanced approach for economic growth. Read the full text for insights into the association’s concerns and the potential impact of a reduced interest rate

Non-Constitution of GSTAT: Orissa HC Directs Payment of Entire Tax Demand

July 23, 2023 1383 Views 0 comment Print

The Orissa High Court dealt with a writ petition challenging the 1st appellate order passed by the Joint Commissioner of State Tax (Appeal), Jajpur Range, Odisha. The petitioner, Biswal Sales, sought to appeal the order, but the 2nd appellate tribunal had not been constituted yet.

Rajasthan HC: State Must Issue ‘C’ Form for High-Speed Diesel Procured for Mining in Inter-State Trade

July 23, 2023 852 Views 0 comment Print

In a significant ruling, the Rajasthan High Court mandates the issuance of ‘C’ forms for high-speed diesel procured for mining purposes via inter-state trade, offering a crucial legal perspective on the CST Act’s provisions.

Fake invoices & ineligible ITC: Bail Application Rejected by Sessions Court

July 23, 2023 1974 Views 0 comment Print

The bail application of Rajnish Jain, accused in a GST intelligence case involving fake invoices and ineligible input tax credit, has been rejected by the Sessions Judge in Meerut. The judge cited the seriousness of the charges and the gravity of the offense as reasons for the rejection.

GST: Investigating Another Assessee’s Records Doesn’t Equate to Proceedings Against Petitioner

July 22, 2023 963 Views 0 comment Print

Court dismissed petitioner’s argument that a show cause notice was invalid due to parallel investigations, noting the investigations concerned a different individual.

Kerala GST: Generation and quoting of a unique Reference Number (RFN)

July 22, 2023 963 Views 0 comment Print

he State Goods and Services Tax Department has introduced a new Reference Number (RFN) system to replace the existing Document Identification Number (DIN) for all communications issued to taxpayers and individuals. Circular No. 14/2023 provides guidelines for the implementation and exceptions to this new system. Circular No. 14/2023 highlights the transition from the DIN to […]

Orissa HC Directs Approaching AO for Tax Dues Dispute

July 22, 2023 456 Views 0 comment Print

In MMTC Ltd. Vs Deputy Commissioner of Sales Tax, the Orissa High Court asserts that the writ court cannot decide disputed facts about tax dues payments, directing the petitioner to approach the Assessing Officer.

Recent GST Clarifications Issued By CBIC

July 22, 2023 4119 Views 0 comment Print

Stay informed on recent Goods and Services Tax (GST) clarifications by CBIC! Explore Circulars 192 to 199 issued on 17th July 2023, covering crucial topics like interest under section 50(3), ITC differences, TCS liability, warranty replacement, taxability of shares, refunds, e-invoice, and ‘cross charge’ for distinct persons. Ensure compliance and stay ahead in the evolving GST landscape

Calcutta HC: Ignore Adverse Remarks in Assistant Commissioner’s Service Record

July 22, 2023 828 Views 0 comment Print

Read the Calcutta High Court’s ruling in Sanpak Business Solutions vs Assistant Commissioner case. Learn about allegations, apology, show-cause notice, and court’s directions.

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