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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


Maharashtra AAR cannot give ruling if situs of transaction in question is not within Maharashtra

December 9, 2022 1422 Views 0 comment Print

In re CHEP India Private Limited (GST AAR Maharashtra) AAR held that if the situs of transaction in question is not within the state of Maharashtra, then as per provisions of section 96 of the Central Goods and service Tax Act 2017 (and similar provision under the MGST Act), the Maharashtra Advance Ruling Authority cannot […]

Glaze Gels is covered under Chapter 1704 9090

December 9, 2022 2178 Views 0 comment Print

In re Healthy Life Foodtech Private Limited (GST AAR Maharashtra) Question 1: To answer in affirmative or negative that the impugned product GLAZE GELS is classifiable under chapter heading as under: SCHEDULE II — SR. NO 32AA — SUGAR BOILED CONFECTIONERY. 6% MGST Answer: – Answered in the negative. Question 2: If the answer to […]

Gujarat HC issues notice to Central & State Government to know steps taken for constituting GST Tribunal

December 9, 2022 1509 Views 0 comment Print

Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court) Gujarat High Court issues notice to Central Government and State seeking to know steps to taken for constituting GST Tribunal. The Hon’ble Court issues notice to Central Government and State seeking to know steps taken for constituting GST Tribunal, even after the […]

HC sets aside ex-parte assessment order and directs petitioners to submit proof of Inter-state sales/branch transfers

December 9, 2022 1896 Views 0 comment Print

Delhi High Court sets aside ex-parte assessment order and directed petitioners to place on record available documents to stake claim that Inter-state sales/ branch transfers have taken place.

Applicability of GST on Cold Storage

December 9, 2022 40146 Views 0 comment Print

Explore the applicability of GST on Cold Storage services, focusing on definitions, ITC claims, and taxation nuances. Learn about GST impact on leased premises, machinery, and services related to agricultural produce. Stay informed to navigate GST complexities.

GST on maintenance of colonies developed by Chhattisgarh Housing Board (CGHB)

December 9, 2022 1221 Views 0 comment Print

Services provided by applicant in relation to maintenance of various colonies developed by Chhattisgarh Housing Board (CGHB) and not handed over to local authority by CGHB, is found not eligible for benefit of Nil rate of GST.

FIR cannot be registered in entry tax evasion cases in absence of provision under VAT Act

December 9, 2022 2721 Views 0 comment Print

HC held that in case of tax evasion, FIR cannot be registered as the VAT Act does not provide any provisions authorizing the same.

Higher sales in GSTR-1 and lower tax liability in GSTR-3B

December 9, 2022 22089 Views 0 comment Print

Menace of fake billing whereby seller was showing higher sales in FORM GSTR-1 to enable a purchaser to claim ITC but report suppressed sales in FORM GSTR-3B to lower GST liability.

GST registration restored which was cancelled without due service of Show Cause Notice

December 9, 2022 1365 Views 0 comment Print

HC set aside order cancelling GST Registration on the grounds that SCN was not duly issued for cancellation of registration by State Tax Officer.

GST on Real Estate – Joint Development Agreements (JDA)

December 8, 2022 29724 Views 1 comment Print

Under joint development agreements, two or more parties join hands to carry out a common project for a profit. Typically, parties work on principal-to-principal basis and divide roles and responsibilities on the basis of experience, and resources of each party. Say, landowner brings in land and developer undertake construction on such land.

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