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Latest Articles


Section 155 GST: How Much Must Buyers Prove for ITC Claims?

Goods and Services Tax : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...

June 13, 2026 393 Views 0 comment Print

Dual GST Jurisdiction: How Parallel Proceedings Are Burdening Taxpayers

Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...

June 13, 2026 153 Views 0 comment Print

Pre-Deposit In Penalty Only Proceedings Under GST: A Challenge To Fair Appellate Remedy

Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...

June 13, 2026 300 Views 0 comment Print

FY 2019-20 GST Interest Notices: Can Section 50 Revive Time-Barred Proceedings?

Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...

June 13, 2026 468 Views 0 comment Print

Madras HC Says ITC Cannot Be Denied for Missing Lorry Receipts Alone

Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...

June 13, 2026 246 Views 0 comment Print


Latest News


GST Audit Flags MSME Challenges: Key Recommendations to Improve Ease of Doing Business

Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...

June 13, 2026 132 Views 0 comment Print

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 1041 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 315 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 3033 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 855 Views 0 comment Print


Latest Judiciary


Telangana HC Grants Bail in ₹30 Crore GST Fraud Case as No Complaint Filed Despite 60 Days of Custody

Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...

June 14, 2026 75 Views 0 comment Print

Delhi HC Grants Interim Relief in ₹458 Crore GST Dispute to IndiGo 

Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...

June 14, 2026 75 Views 0 comment Print

GST Appeals Cannot Be Rejected as Time-Barred Without Proving GST Order Communication Date: Allahabad HC

Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...

June 14, 2026 81 Views 0 comment Print

P&H HC Directs Decision on GST Fraud Complaint Within One Month

Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...

June 14, 2026 63 Views 0 comment Print

Karnataka HC Quashes GST Order as Authority Ignored Replies & 14 Supportings

Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...

June 14, 2026 78 Views 0 comment Print


Latest Notifications


GSTAT Mumbai Issues Notice on Operational Launch & Appeal Filing

Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...

June 12, 2026 189 Views 0 comment Print

GSTAT Committee Proposes Rule Changes to Ease Appeals

Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...

June 12, 2026 297 Views 0 comment Print

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 13287 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 657 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 4764 Views 0 comment Print


No Profiteering by Elan Ltd. in project ‘Epic’: NAA

July 27, 2022 795 Views 0 comment Print

Director General of Anti-Profiteering Vs Elan Ltd. (NAA) DGAP has carefully examined the Report of the DGAP and it has been observed that as per the Table ‘A’ of the Report all the relevant events for the project ‘Epic‘ took place in GST regime and the Respondent had not availed any CENVAT/ITC, related to ‘EPIC’ […]

Annuity received by concessionaries towards construction of roads is exempt from GST

July 26, 2022 3765 Views 0 comment Print

Held that circular no. 150/06/2021-GST dated 17.06.2021 clarifying that GST exemption is not available to annuity (deferred payments) received by the concessionaries towards construction of roads is contrary to notification no. 32/2017 and notification no. 33/2017 dated 13.10.2017.

Allowing 3 months time to file appeal is mandatory before GST recovery proceeding initiation

July 26, 2022 807 Views 0 comment Print

Purulia Metal Casting Pvt. Ltd Vs Assistant Commissioner of State Tax  (Calcutta High Court) By this writ petition, petitioner has challenged the impugned action of recovery of the demand arising out of the adjudication order dated 14th December, 2021 by debiting from its electronic credit ledger such demand on 30th December, 2021 in violation of […]

Blowing your Trumpet on Social media could cost GST liability

July 26, 2022 7020 Views 0 comment Print

Be cautious! Your social media posts can lead to GST liabilities. Andhra Pradesh High Court ruled on a case where an event management service provider faced GST demand based on social media posts. Understand the implications and ensure responsible use of social media to avoid tax litigation.

GST on Rental Income – A Complete Concept of taxability

July 26, 2022 8220 Views 0 comment Print

Unveil the comprehensive concept of taxability in GST on rental income. Explore the impact on commercial and residential properties, considering GST registration of both landlord and tenant. Dive into detailed scenarios and understand the implications on collecting GST, reverse charge mechanism, and input tax credit. Stay informed on the latest regulations from the 47th GST Council meet and CBIC notifications.

Transfer & posting order for Commissioners of Central Excise & CGST

July 26, 2022 12690 Views 0 comment Print

Office Order No. 85/2022 Following transfer and posting in the grade of Principal Commissioner/ Commissioner of Customs and Indirect Taxes, is hereby ordered

Sanghvi Premises guilty of not passing ITC benefit to Flat Buyers: NAA

July 26, 2022 882 Views 0 comment Print

NAA held that Sanghvi Premises Pvt. Ltd. has not passed ITC benefit to Its customers in its Project ‘Sanghvi Solitaire’ situated at Borivali

NAA directs ‘Eldeco County’ to Pass ITC benefit to buyers in project Eldeco County

July 26, 2022 939 Views 0 comment Print

Ajay Sood Vs Eldeco County Ltd. (NAA) Authority finds that the benefit of additional Input Tax Credit of 1.24 % of the turnover has accrued to the Respondent for the project Eldeco County. This benefit was required to be passed on to the recipients. Thus, Section 171 of the CGST, 2017 has been contravened by […]

‘SJP Hotel and Resorts’ not passed ITC benefit to Home Buyers : NAA

July 26, 2022 1548 Views 0 comment Print

Manju Bala Vs SJP Hotel and Resorts Pvt. Ltd. (NAA) The only plea of the Respondent before this Authority is that he has passed on the benefit of ITC amounting to Rs 9,77,49,000/- to all his customers and has submitted sample acknowledgement receipts claimed to have been received from the customers vide which, according to […]

‘Axis Concept Construction’ not passed ITC benefit to 21 Home Buyers: NAA

July 26, 2022 741 Views 0 comment Print

Shivkumar Tattimani Vs Axis Concept Construction Pvt. Ltd (NAA) ITC as a percentage of the turnover that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 1.17% and during the post-GST period (July-2017 to April-2020), it was 13.52% for the project “Axis Vedam”. This confirms that, post-GST. the Respondent has been […]

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