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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


Madras High Court Sets Aside Order passed Without Opportunity of Hearing

June 17, 2023 1929 Views 0 comment Print

In the case of M/s. SHIDO Pharma v. Assistant Commissioner (ST), the Madras High Court quashed the order passed without providing an opportunity of hearing and directed the Revenue Department to conduct afresh proceedings.

Show Cause Notice without date, time & venue of personal hearing violative of natural justice

June 17, 2023 5334 Views 0 comment Print

The court deemed the show cause notice invalid as it failed to include essential details such as the date, time, and venue of the personal hearing

जीएसटी एक्ट में fake Invoice पर चर्चा 

June 17, 2023 5889 Views 0 comment Print

जीएसटी एक्ट में करदाता को कर निर्धारण वर्ष 2017-18,2018-19 और 2019-20 के लिए सेक्शन 74 के अंतर्गत Fake Invoice के आधार पर नोटिस जारी किए जा रहे हैं ।टैक्स प्रोफेशनल के सामने Fake Invoice पर इसके नोटिस से निपटना आसान प्रक्रिया नहीं है ।क्योंकि प्रत्येक करदाता के तथ्य अलग-अलग है। तो टैक्स प्रोफेशनल को भी […]

GST e-Invoicing Enablement Status: Lowered Threshold & Compliance Guidelines

June 16, 2023 3786 Views 0 comment Print

Read the advisory regarding the update on e-Invoicing enablement status for taxpayers. The notification highlights the lowered threshold for e-Invoicing and provides guidelines for compliance. Check your enablement status on the e-Invoice portal and utilize the sandbox testing facility for a seamless transition.

GST Case Law Compendium – June 2023 Edition

June 16, 2023 9279 Views 0 comment Print

Explore key GST case laws in our June 2023 edition. Highlights include the quashing of a Rs.21,000 crore show cause notice and crucial legal rulings. Stay informed

DGGI Gurugram Exposes ITC Fraud Scheme Involving Shell Entities Worth Rs 863 Crore

June 16, 2023 1578 Views 0 comment Print

DGGI Gurugram unmasked an Input Tax Credit fraud operation with 461 shell entities, causing a loss of Rs. 863 crore to exchequer.

Opportunity of Personal Hearing Under The GST Law

June 16, 2023 24852 Views 0 comment Print

Explore the significance of personal hearing under the GST Law, as outlined in Section 75(4) of the CGST Act. Delve into nine judicial judgments analyzing the conditions for granting personal hearings, providing insights into the legal requirements and implications for both individuals and authorities. Understand the various situations where personal hearings are mandated, ensuring a fair and just decision-making process.

A Comprehensive Guide to GST Number: Its Significance, Application and Verification

June 16, 2023 2859 Views 0 comment Print

Learn about the importance of the GST Number (GSTIN), the process to apply for it, and how to verify its authenticity for seamless, compliant business transactions in India.

Recipient’s ITC cannot be denied in case of Non-existent Supplier or Retrospective GST Registration Cancellation

June 16, 2023 35157 Views 0 comment Print

Calcutta High Court, in the case of M/s. Gargo Traders v. The Joint Commissioner, Commercial Taxes, held that a recipient of goods/services cannot be denied input tax credit (ITC) if the supplier becomes non-existent or their registration is retrospectively cancelled. The court directed the Revenue Department to consider the documents provided by the assessee to substantiate the genuineness of the transaction.

Delhi High Court Overturns GST Registration Cancellation on ‘Non-Existence’ Grounds

June 16, 2023 4446 Views 0 comment Print

Delhi High Court ruled in favor of Roxy Enterprises, quashing GST registration cancellation made on grounds of firm being non-existent at its principal place of business.

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