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Latest Articles


Why GST Authorities Cannot Retain Redemption Fine After Dropping Section 130 Penalty

Goods and Services Tax : This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 l...

June 12, 2026 84 Views 0 comment Print

Can Section 74 Be Invoked for Form 26AS & GSTR-1 Mismatches?

Goods and Services Tax : The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...

June 12, 2026 1218 Views 0 comment Print

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 291 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 153 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 306 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 672 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 303 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 3000 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 840 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 5268 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 114 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 78 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 108 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 441 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 114 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 11973 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 639 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 4446 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 18435 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 26058 Views 3 comments Print


Writ petition not maintainable as alternative efficacious remedy by way of appeal before Appellate Authority was available

January 4, 2023 792 Views 0 comment Print

Mundkar Madhavaraya Prabhu Vs State of Karnataka (Karnataka High Court) Though several contentions have been urged by both sides in support of their respective claims, having regard to the availability of equally efficacious and alternative remedy by way of appeal before the First Appellate Authority, without expressing any opinion on the merits / demerits of […]

Recent Updates in GST till 03.01.2023

January 4, 2023 15972 Views 0 comment Print

Explore the recent updates in GST as of January 3, 2023, covering changes from the 48th GST Council meeting. Stay informed about amendments in CGST Rules, rates, exemptions, and reverse charge mechanisms. Learn about the impact of these updates on GST collection, with December 2022 witnessing a record increase of 15% in YoY basis, reaching Rs 1,49,507 crore. Stay ahead of GST compliance with the latest insights.

Bail granted in fake GST matter in absence of any recovery during police remand

January 4, 2023 1134 Views 0 comment Print

Punjab & Haryana High Court granted bail in fake GST matter as no recovery had been effected from the petitioner during police remand.

CBIC Circulars Pursuant To The 48th GST Council Meeting

January 4, 2023 3510 Views 0 comment Print

Stay updated on recent CBIC circulars post the 48th GST Council Meeting. Explore details on refund claims by unregistered persons, ITC availment for transportation services, limitation for issuance of SCN/order, treatment of no-claim bonus in insurance, e-invoicing exemptions, and the handling of dues under the Insolvency and Bankruptcy Code, 2016. Gain insights into crucial GST updates for compliance.

CBIC assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST & DG Audit

January 4, 2023 4650 Views 1 comment Print

GST Notification No 01/2023-Central Tax  Dated: 4th January, 2023 Giving Power to Additional Assistant Director, Goods and Services Tax Intelligence or Additional Assistant Director, Goods and Services Tax or Additional Assistant Director, Audit to exercise power of Superintendent. To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. MINISTRY […]

No advertisement tax in view of omitting entry No.55 in List II of Schedule VIII to the Constitution and consequent promulgation of GST Act, 2017

January 4, 2023 3105 Views 0 comment Print

Consequent upon the 101st amendment to the Constitution certain taxes including the taxes and advertisement which were levied by the respective States and the Union were subsumed into goods and service tax The authority to levy tax which was available under entry No.55 List II (State List) of the Seventh Schedule to the Constitution had been omitted Consequently the inferior corporate bodies of the State did not have power to levy and collect the tax on advertisement.

Allowability of writ against the order for cancellation of registration on the ground of violation of the principles of natural justice.

January 4, 2023 2376 Views 0 comment Print

Writ petition was allowed against the order for cancellation of registration solely on the ground of violation of the principles of natural justice as assessee had approached the appellate Court putting forth the reasons of the negligence of the accountant and passing away of some of the persons.

HC dismisses writ against GST order issued without SCN as alternate remedy exist

January 4, 2023 2040 Views 0 comment Print

Suguna Automobiles Vs Assistant Commissioner (ST) (Madras High Court) K.A.Parthasarathy, learned counsel on record for writ petitioner is before this Court. Learned counsel submits that the impugned order has been made under Section 73 of ‘Central Goods and Services Tax Act, 2017‘ [hereinafter ‘C-GST Act’ for the sake of brevity, convenience and clarity]. Notwithstanding very […]

GST on construction of CBD Railway station, commercial complex, boundary etc.

January 4, 2023 1710 Views 0 comment Print

In re Shreejikrupa Project Limited (GST AAR Chhattisgarh) Applicability of GST rate of 12% on receipt of contract for new construction of CBD railway station, platform, parking, building and all other civil construction within the boundary of station as per entry no.3 (V) of Notification No.11/2017 – Central tax (Rate) dated .28.06.2017. Here in the […]

GST on sale of coal reject by a power plant of CSPGCL

January 4, 2023 1695 Views 0 comment Print

Applicability of GST notification no. 02/2018 compensation cess (Rate) date 26-07-2018 on sale of coal reject by a power plant of Chhattisgarh state power generation company limited?

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