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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


3.26 lakh Tamil Nadu dealers not paid any GST during year 2021-22

June 3, 2022 13959 Views 2 comments Print

Commercial Taxes Department identified 3.26 lakh dealers as  not having paid a single rupee as GST during the year 2021-2022. Similarly, about 1.94 lakh dealers who paid less than Rs. 1000 as GST for the entire year were also identified.

ITC transfer from one state to another is not an inward supply

June 3, 2022 4614 Views 0 comment Print

JSW Steel Ltd. vs. Union of India (Orissa High Court) Odisha HC – Input Service Distributor can claim input tax credit only in the case of an inward supply, and an input tax credit transfer from one state to another is not an inward supply. Judgement The Odisha High Court ruled that since no such […]

GST not payable by Society if monthly collection per member not exceeds Rs.7500 per member

June 3, 2022 4263 Views 1 comment Print

In re Jayabheri orange county owners association (GST AAR Telangana)  GST not applicable on monthly collection not exceeding Rs.7500 per member as total collection of the society is more than Rs.20 lakhs a year. GST not applicable on monthly collection of common area electricity charge paid by the members in addition to the Rs.7500 monthly […]

No GST exemption on Medical health insurance premium for employees

June 3, 2022 4752 Views 0 comment Print

Medical insurance premium taken to provide health Insurance to employees, pensioners and their family members, not eligible for GST exemption

Diesel is excluded from levy of GST: AAR

June 3, 2022 1797 Views 0 comment Print

The commodity ‘Diesel’ is covered under Entry 54 to the List II of the Schedule VII to the Constitution of India and therefore it is excluded from levy of GST and hence beyond the scope of Chapter XVII of the CGST Act, 2017.

GST on Supply of accommodation & Food to students – Composite or Distinct Supply?

June 3, 2022 3363 Views 0 comment Print

In re Healersark Resources Private Limited (GST AAR Telangana) The applicant states that he is providing lodging and boarding to students undergoing training under healthcare related vocational program under Deendayal Upadyay Grameen Kaushalya Yojana (DDU-GKY) by charging Rs.9000/- per candidate per month; of which Rs.3500/- is towards rent for accommodation at fixed cost and Rs.5500/- […]

Application filed before AAR earlier to investigation by DGGI will not immune assessee from any inquiry

June 3, 2022 1899 Views 0 comment Print

In re Srico Projects Private Limited (GST AAR Telangana) In the present case as the DGGI, Hyderabad has even issued a notice for payment of tax before the above hearing was held for disposal of the question raised before AAR. Merely because the application before the AAR was filed earlier to the investigation initiated by […]

AAR Maharashtra allows Prieska Real Estates to withdraw application

June 3, 2022 426 Views 0 comment Print

In re Prieska Real Estates Pvt. Ltd (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s Prieska Real Estates Pvt. Ltd., vide reference Online ARA Application Dated 21/01/2019 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The present application […]

AAR Maharashtra allows Rikki Ronie Developers to withdraw application

June 3, 2022 549 Views 0 comment Print

The Application in GST ARA Form No. 01 of Ws Rikki Ronie Developers, vide reference Online ARA Application Dated 19.10.2018 is disposed of, as being withdrawn voluntarily and unconditionally.

Analysis of Section 69 & Section 132 of CGST ACT 2017

June 3, 2022 26649 Views 0 comment Print

Understanding Section 69 & Section 132 of CGST Act 2017: Can CA/Tax practitioners be arrested or prosecuted? Find out all the details here.

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