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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 483 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 177 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 315 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 504 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 252 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 1053 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 861 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 84 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 78 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 66 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 87 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 192 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 303 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 13323 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 660 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 4767 Views 0 comment Print


IGST Refund Allowable On Zero Rated Supplies despite duty drawback claim at higher rate

June 22, 2022 1533 Views 0 comment Print

Phoenix Contact India Private Limited Vs Commissioner of Customs (Exports) (Delhi High Court) Despite the correction having been permitted, the refund of IGST was not granted to the petitioner. The petitioner has remained engaged with the respondent/revenue in this regard since October, 2018. Because there was no movement in the matter, the petitioner was propelled […]

Legality of show cause notice & Order based on mismatch in ITC under GST

June 22, 2022 1899 Views 0 comment Print

Mahendra Feeds and Foods (Trading Division) Vs Deputy Commissioner of GST and Central Excise (Madras High Court) The petitioner is a dealer under the GST regime. He has availed Input Tax Credit (ITC) for the Financial Year 2017-18 and 2018-19 from December 2017 to March 2019. But, according to the Revenue, the ITC claimed by […]

Sternal Buildcon guilty of not passing ITC benefit to 112 customers: NAA

June 22, 2022 735 Views 0 comment Print

Parveen Kumar Bansal Vs Sternal Buildcon Pvt. Ltd. (NAA) Authority finds and determines that the Respondent has profiteered by an amount of Rs. 42,21,321/- for the project `Signum 36′ during the period of investigation i.e. 01.07.2017 to 30.06.2019. The above amount that has been profiteered by the Respondent from his shop buyers/ recipients of supply […]

No anti profiteering if project started after GST implementation w.e.f. 01.07.2017

June 22, 2022 939 Views 0 comment Print

Sh. Ritesh Kumar Khandelwal Vs Forever Buildtech Pvt. Ltd. (NAA) Authority finds that the allotment of units, agreements, booking, construction activity and receipt of payments had taken place in the post-GST era. The draw of lots for allotment of houses was conducted on 05.07.2017 in the presence of the committee constituted under the Affordable Housing […]

Section 9 Levy and collection of GST

June 22, 2022 9117 Views 0 comment Print

Understanding Section 9 of the CGST Act, 2017: Learn about the levy and collection of GST for intrastate supplies and the prescribed payment methods.

Patiala House Court denied Bail to Accused in GST Scam for availing Fraudulent ITC

June 22, 2022 3501 Views 0 comment Print

Central Goods and Service Tax Vs Pawan Kumar Sharma (Patiala House Court) By way of the instant order, I propose to dispose of the application moved on behalf of applicant/accused Pawan Kumar Sharma for grant of bail. It is submitted that on 12.05.2022, the house of applicant/accused situated at Chandni Chowk, Delhi was searched by […]

Discussion on GST Refund on export of services as per Bombay HC Ruling

June 21, 2022 3138 Views 0 comment Print

HC ruled that when the services are rendered abroad, GST would not apply being export of services. Further the refund of ITC has to be allowed in the absence of any proof that incidence of tax has been passed on to the recipient. Captioned ruling has been analyzed in this update.

Valuations under GST – Waste/Scrap held with Job worker

June 21, 2022 10800 Views 1 comment Print

Any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax if such job worker is registered, or by the principal, if the job worker is not registered.

Manpower Supply In Case of Secondment Arrangement – Analysis of Supreme Court Judgment

June 21, 2022 4542 Views 0 comment Print

The issue which this court has to decide is whether the overseas group company or companies, with whom the assessee has entered into agreements, provide it manpower services, for the discharge of its functions through seconded employees.

UAE VAT Public Clarification VATP029 – Interpretation

June 21, 2022 1701 Views 0 comment Print

Understand the UAE VAT Public Clarification VATP029 on Gold Making Charges. Find out when suppliers of gold jewellery need to pay VAT on making charges.

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