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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 210 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 243 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 393 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 531 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 72 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 72 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 87 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 291 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 11484 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 633 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 18408 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


Cancellation of GST registration without ascribing any reason is invalid

April 25, 2023 8193 Views 0 comment Print

No reason ascribed for cancellation of GST registration. Such order without any application of mind and is set aside.

Section 19 of CGST Act 2017: Taking Input Tax Credit in Respect of Inputs and Capital Goods Sent For Job Work

April 25, 2023 4884 Views 0 comment Print

Understand Section 19 of CGST Act 2017 for input tax credit on goods sent for job work. Learn about conditions, time limits, and FAQs on job work and principal’s rights. Stay compliant with GST laws.

Debatable Provisions of GST Related Laws – Part I

April 25, 2023 1884 Views 0 comment Print

This article is related to the validity of the Puducherry Goods and Services Tax Act, 2017 and The Delhi Goods and Services Tax Act, 2017. Views expressed in this article are my personal views and do not constitute or furnish any kind of legal advice. Views expressed hereunder are meant only for academic discussion. 

Latest Professional Tax Amendments in Maharashtra

April 25, 2023 18360 Views 1 comment Print

Who is liable to pay Professional Tax in Maharashtra? Any individual or entity engaged in a profession, trade, calling or employment within the state of Maharashtra is required to pay professional tax. This includes not only individuals, but also Hindu Undivided Families, firms, Company, Corporations, Societies, clubs, and associations operating within the state.

GST on Indian Pharmaceutical Industry

April 25, 2023 17151 Views 0 comment Print

Explore the impact of Goods and Services Tax (GST) on the Indian Pharmaceutical Industry. Understand GST rates on medicines, medical services, hospitalization, and the positive and negative effects on pharmaceutical businesses. Stay informed about the historic step by the Indian government to boost the economy through GST.

NABARD Consultancy Services withdraw Advance Ruling Application

April 25, 2023 810 Views 0 comment Print

Read about the withdrawal of the Advance Ruling Application by NABARD Consultancy Services Private Limited in GST AAR Rajasthan. Understand the implications of the withdrawal and the absence of a ruling in this case.

No GST on Composite Supply of Medicines & Procedures for Inpatients in Hospitals

April 25, 2023 1719 Views 0 comment Print

In re Innovations Medi research Private Limited (AAR Rajasthan) AAR Rajasthan addresses two key questions regarding the composite supply of medicines and procedures for inpatients in hospitals. Firstly, it determines whether such supply qualifies as a composite supply. The ruling confirms that it does, considering the nature of various services bundled in the ordinary course […]

GST Payable on treatment of patients suffering from substance use disorder

April 25, 2023 2229 Views 0 comment Print

AAR held that substance use disorder (SUD) is out of ambit of health care services and supply of services by treatment of patients suffering from SUD as out-patient don’t fall under the definition of health care services so not exempt under entry 74(a) of notification no. 12/2017 CGST Rate dated 28-06-2017.

GST Act 2017 के अन्तर्गत सेक्शन 18 की व्याख्या

April 25, 2023 5022 Views 1 comment Print

आज हम सेंट्रल जीएसटी एक्ट 2017 के अध्याय 5 के संबंध में एक चर्चा कर रहे हैं। जैसा की आप सभी को पता है कि अध्याय 5 में आईटीसी के संबंध में चर्चा की गई है। जिस में सेक्शन 16 से लेकर सेक्शन 21 तक आईटीसी हमें किस प्रकार मिलेगी और किस रूप में उसको […]

GST Registration cancellation: HC allows petitioner to apply for revocation

April 25, 2023 5028 Views 0 comment Print

Explore the Gujarat High Court judgment on GST registration cancellation revocation. Notification No. 3/2023 benefits Allyssum Infra in challenging the order.

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