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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 510 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 183 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 318 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 540 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 255 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 1056 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 87 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 81 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 90 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 195 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 306 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 13353 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 4770 Views 0 comment Print


GST exempt on supply of Occupation Health Check­up Service

May 23, 2022 3336 Views 0 comment Print

In re Baroda Medicare Private Limited (GST AAAR Gujarat) AAAR held that supply of Occupation Health Check­up Service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll working in different corporate for providing health check-up services, ambulance facility and allied medical services to their employees and also the camps conducted for health […]

HC allows Refund of amount unlawfully collected along with interest on delayed refund

May 23, 2022 3798 Views 0 comment Print

Refund was allowable to assessee alongwith the interest on delayed refund as the officer arbitrarily and illegally withheld the amount of refund despite the order of the first appellate authority dated 30.06.2018 for refund.

Govt allows use of Empty containers returning from Bangladesh via rail route for export goods

May 23, 2022 1197 Views 0 comment Print

In a move to further facilitate trade from our eastern borders, it has been decided that empty containers returning from Bangladesh via the rail route, may be utilized to carry export goods of Bangladesh to India through the Petrapole-Benapole and the Gede-Darshana Land Customs Stations.

Supreme Court’s Gavel Strikes – No GST on Ocean freight under RCM in CIF contract – Part II

May 22, 2022 4830 Views 0 comment Print

Understanding the Supreme Courts decision on GST on ocean freight under RCM in CIF contracts. Learn about the legal background and implications.

Supreme Court’s Gavel Strikes – No GST on Ocean freight under RCM in CIF contract – Part I

May 22, 2022 5445 Views 0 comment Print

Understanding the recent Supreme Court decision on GST applicability in CIF contracts for ocean freight transportation – Part I

Permission for reassessment cannot be sought by AO u/s 56 of UP VAT Act, 2008

May 22, 2022 5790 Views 0 comment Print

Section 56 of the U.P. VAT Act would reveal that the section has wide power, but seeking of permission by the assessing authority for making reassessment of the dealer is not conferred under the said provision.

Representation against beyond law use of power by GST officer

May 22, 2022 7992 Views 0 comment Print

Beyond law use of power by GST officer to diffuse the objective of make in India and ease of doing business by creating tax terrorism.

SC deprecates practice of Insurance Companies to deny genuine & lawful claims of Insured on technical & flimsy grounds

May 22, 2022 9192 Views 1 comment Print

Gurmel Singh Vs Branch Manager National Insurance Co. Ltd. (Supreme Court of India) It is common knowledge that the Insurance Companies deny the genuine & lawful claims of the Insured on technical & flimsy grounds. Be it vehicle loss/accidental claims or health insurance claims or theft/fire claims, the insurance companies design ways/devices/ruse to fizzle out from their […]

Fake Invoices and Fraudulent Input Tax Credit under GST

May 22, 2022 52368 Views 0 comment Print

Uncover the impact of fake invoices and fraudulent input tax credit under GST. Discover how this issue can damage the economy in the long run.

Arrest Memo issued to Gurugram CA by GST Commissioner

May 22, 2022 173853 Views 0 comment Print

CBIC-DIN-20220552200000959530  ARREST MEMO (To be prepared in duplicate) [under Section 69 of the Central Goods and Services Tax Act, 2017]  Whereas, the Principal Commissioner/Commissioner. Meenu Kumarr has reasons to believe that you, Shri Sunil Mahalawat, Chartered Accountant, age about 29 years, son/ daughter of Shri Shri Rajender Singh, and address Village & Post- Jharsa, Patti […]

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