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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 513 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 11403 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


GST AAR Ruling on Subsidized Canteen Charges for Employees

June 29, 2023 2856 Views 0 comment Print

Read the analysis of the GST AAR ruling regarding subsidized canteen charges provided by Shriram Pistons And Rings Limited to its employees. Understand the implications of the ruling on the scope of supply, consideration, GST applicability, and input tax credit eligibility.

GST on Free Replacement of Goods under Guarantee Period

June 29, 2023 3213 Views 0 comment Print

GST AAR ruling regarding the tax liability under GST for the supply of goods as free replacements during the guarantee period without any consideration. Understand the implications of the ruling by Prag Industries (India) Pvt Ltd.

GST on education & training to commercial pilots as per DGCA curriculum 

June 29, 2023 5025 Views 0 comment Print

Read the analysis of the GST AAR ruling on whether the supply of education and training services to commercial pilots is exempted from GST. Understand the implications and findings of the ruling by CAE Simulation Training Private Limited.

GST on Duty Credit Scrips issued under RoSCTL scheme

June 29, 2023 36813 Views 0 comment Print

An in-depth exploration and legal analysis of the GST AAR Uttar Pradesh case, where the main question was whether Rebate of State and Central Levies and Taxes (RoSCTL) qualifies as Duty Credit Scrips.

No Service Tax on Issuance of Corporate Guarantee by Director Without Consideration: SC

June 29, 2023 4911 Views 0 comment Print

A recent judgment by the Supreme Court of India has set a precedent, ruling that the issuance of a corporate guarantee on behalf of group companies by a director without consideration is not a taxable service. Discover the insights and implications of this judgment in our comprehensive analysis.

CGST Delhi West Commissionerate Exposes Network of Fraudulent Firms and Arrests Key Suspect

June 29, 2023 1005 Views 0 comment Print

A special operation by CGST Delhi West Commissionerate results in the unmasking of a nexus of over 30 counterfeit firms and the subsequent arrest of the orchestrator.

Major Fraud Syndicate Involving Fake Firms Busted by DGGI in Jaipur

June 29, 2023 2277 Views 0 comment Print

DGGI Jaipur’s major crackdown on a syndicate operating 569 fake firms across 14 states, leading to fraudulent ITC claims worth Rs 1,047 crore.

GST Appeal filed after prescribed time limit cannot be entertained

June 28, 2023 3921 Views 0 comment Print

HC held that Additional Commissioner is right in rejecting time-barred appeal as section 107 of CGST Act has an inbuilt mechanism and has impliedly excluded application of Limitation Act, 1963.

Speaking Order Under GST Regime

June 28, 2023 9024 Views 0 comment Print

 Explore the significance of speaking orders under the GST regime. Learn how reasoned decisions uphold natural justice, serving as a pillar for accountability, transparency, and fair decision-making. Dive into notable cases and the object of speaking orders for a comprehensive understanding.

No GST Under RCM On Director’s Services Provided in Individual Capacity

June 28, 2023 12990 Views 1 comment Print

This article provides a comprehensive analysis of the scope of GST on director’s services, discussing the relevant notifications, legal provisions, and clarifications. It concludes that directors in their individual capacity are not liable to pay GST under the reverse charge mechanism (RCM).

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