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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


‘DRC-01B’ under GST – A tool or Weapon?

July 2, 2023 6240 Views 0 comment Print

Delve into the intricacies of ‘DRC-01B’ under GST, a tool or weapon? Unravel the 48th Council Meeting’s decisions, Rule 88C implications, and the active functionality on GSTN Portal. Learn about liabilities, discrepancies, and the potential impact on taxpayers. Stay informed and navigate the evolving GST landscape effectively.

‘Composite Supply’ under Health Care Services with reference to a Case Law

July 2, 2023 5073 Views 0 comment Print

Explore the case law on Composite Supply under Health Care Services. This analysis delves into the complexities of a composite supply involving exempt and taxable components, examining the eligibility for Input Tax Credit and the implications for the health care provider.

Non-Cooperation during Assessment Leads to GST Rectification Rejection

July 2, 2023 1626 Views 0 comment Print

Madras High Court rules on Seoyon E-Hwa Summit Automotive India’s case, justifying rejection of rectification application under CGST Act due to assessee’s lack of cooperation during assessment process.

Personal Hearing Cannot Be Denied Without Assessee Confirmation

July 2, 2023 2562 Views 0 comment Print

Allahabad High Court in Mohini Traders v. State of U.P., held that assessing authority must provide an opportunity for a personal hearing before passing an adverse order, regardless of whether assessee explicitly requested it

Validity of GST Refund Applications Pre-Policy for Unregistered Persons

July 2, 2023 1143 Views 0 comment Print

Judgment by Bombay High Court in C.P. Rabindranath Menon v. Deputy Commissioner of State Tax, which allows unregistered persons to claim GST refunds for the period before issuance of a refund policy.

Why Insurance Companies are Receiving Notices from GST Department

July 2, 2023 10122 Views 0 comment Print

Recent notices by DGGI to several insurance companies highlights ongoing dispute regarding the availing of GST input tax credit.

Impressive Growth in India’s GST Collection in June 2023

July 1, 2023 2700 Views 0 comment Print

In June 2023, India’s gross GST revenue hit ₹1,61,497 crore, indicating a 12% year-on-year growth. This marks the fourth instance where the gross GST collection has surpassed the ₹1.6 lakh crore mark since the implementation of the GST regime. It also marks the 16th consecutive month where the collections have been more than ₹1.4 lakh […]

Definitions Under Section 2 of CGST Act, 2017- Detailed Analysis

July 1, 2023 44493 Views 0 comment Print

Delve into the detailed analysis of CGST Act, 2017, Section 2 definitions, including actionable claim, address of delivery, address on record, adjudicating authority, agent, aggregate turnover, agriculturist, and appellate authority. Understand the legal nuances, significance, and implications of each definition for proper compliance with GST regulations.

An In-depth Exploration of Goods and Services Tax (GST) in India

July 1, 2023 2883 Views 0 comment Print

Understand complex world of GST with this detailed analysis. Discover its origin, benefits, implementation, dual nature, and impact on India’s economy.

Guidelines relating to tax on works contract executed prior and after 01.07.2017

July 1, 2023 1320 Views 0 comment Print

Karnataka High Court provided guidelines relating to applicability of tax on works executed prior to 01.07.2017 and works executed after 01.07.2017 in case of where work contract is executed between the petitioners and the State/ other Government agencies.

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