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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


Jharkhand  HC grants interim protection from GST payment on mining royalty & allied charges

April 27, 2022 3297 Views 0 comment Print

Mandhan Minerals Corporation Vs Union of India (Jharkhand High Court) HC considered the submissions of learned counsel for the parties on the prayer for interim relief on the levy of GST on royalty /DMF. On consideration of the rival pleas in the canvass of facts and the legal propositions advanced by them, it is clear […]

Jurisdiction for audit department to issue a notice called spot memo

April 27, 2022 4707 Views 0 comment Print

Ideal Unique Realtors Private Limited Vs Union of India (Calcutta High Court) From the records placed before us, we find that none of the proceedings initiated by the department has been shown to have been taken to the logical end. If, according to the respondents department, there is an irregularity in the availment of credit, […]

GST on supply of U-Bolt and Front Spring Bolt made up of Steel

April 27, 2022 1176 Views 0 comment Print

In re Ultra Tech Suspension Private Limited (GST AAR Uttarakhand) What is the appropriate classification and applicable rate of the goods namely U-Bolt, Front Spring Bolts & Spring Pins manufactured and supplied by the Applicant? (i) The goods U-Bolt and Front Spring Bolt made up of Steel, manufactured and supplied by the applicant fall under […]

SCN for Cancellation of GST Registration cannot be vague

April 27, 2022 2367 Views 0 comment Print

Sanwariya Impex Vs State of Gujarat (Gujarat High Court) High Court observed that in this case Show cause notice and impugned order cancelling GST Registration are as vague as anything. The issue is covered by  decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., […]

Implication of GST on Social Media/Instagram Influencers

April 27, 2022 19455 Views 6 comments Print

Dive into the implications of GST on Social Media/Instagram Influencers. As influencers earn through marketing and brand deals, GST becomes a crucial compliance. Discover how content posted by influencers is considered a supply under GST, specifically as a service. Explore the OIDAR services classification and the registration requirements for influencers. Uncover the details of aggregate turnover, invoicing, and GST returns for influencers, ensuring compliance and avoiding penalties.

Goods & Vehicles should not be detained merely for mistake in selection of ODC vehicle type while generating e-Way Bill

April 27, 2022 7386 Views 0 comment Print

Dhabriya Polywood Limited Vs Union of India (Gujarat High Court) The short point for our consideration is whether, in fact, it was a bona fide mistake on the part of the writ applicant, or whether it was a mischievous act with a view to derive some illegal benefit, as asserted by Mr. Sharma, the learned […]

GST Dept. to Reimburse Pre Deposit in View of CIRP of Binani Cement: HC

April 27, 2022 2949 Views 0 comment Print

Ultratech Nathdwara Cement Limited Vs Assistant Commissioner (Rajasthan High Court) This bunch of Sales Tax Revisions involves identical questions of facts and law and hence, the same is being decided together by a common order. These revisions have been preferred by the petitioner M/s. UltraTech Nathdwara Cement Limited for assailing the order dated 28.12.2020 passed […]

User Manual for filing ‘Kerala Flood Cess Annual Return’

April 26, 2022 8916 Views 2 comments Print

File No.CT/10077/2019-GSTINFO1 User Manual for Kerala Flood Cess (KFC) Annual Return 1. Menu Click the ‘Annual Return’ 2. List of pending annual return List of pending annual returns will be available and one can proceed by clicking the button ‘Prepare online’ 3. Annual Return Filing Page On clicking the ‘prepare online‘ button the following page […]

GST on Royalty on Mining treating it as Licensing Services – Whether Legal?

April 26, 2022 11046 Views 0 comment Print

The Govt. is sending ‘Intimation on DRC-1 for payment of 18% GST on Reverse charge basis on Royalty paid on mining lease’, under HSN code 997337.

Report on raising GST Rates on 143 items is misleading

April 26, 2022 4971 Views 1 comment Print

It has been noted that a section of the media has reported that feedback has been sought from States regarding a suggestion for raising Good & Services Tax (GST) rates on 143 items.

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