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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 552 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 213 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 336 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 570 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 273 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 156 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 1062 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 93 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 93 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 87 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 87 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 96 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 315 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 13377 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


Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022

March 16, 2022 9804 Views 0 comment Print

Scheme under Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022mainly targets the class of dealers by providing lump sum payment option for settlement of dues and closure of old pending litigations.

ITC available on evaporation loss of petrol pumps: HC

March 16, 2022 14862 Views 0 comment Print

Excise and Taxation Commissioner Vs Gupta Brother (Punjab and Haryana High court) Issue –Whether in the facts and circumstances of the case the assessee is entitled to ITC under the provisions of the Act on evaporation/handling losses of the petroleum products? Held – The question is answered in favour of the dealer i.e. assessee shall […]

GST: Mismatch of quantity during roadside checking, cannot be termed as section 129 contravention

March 16, 2022 6669 Views 0 comment Print

Hon’ble Punjab and Haryana High Court in the case of Raghav Metals Vs State of Haryana and others held that the mismatch of quantity during roadside checking, cannot be termed as contravention under section 129 of the CGST/SGST Act, 2017.

Gauhati HC stays levy & collection of Entry tax by Autonomous Council

March 16, 2022 1761 Views 0 comment Print

Instakart Services Pvt. Ltd Vs North Cachar Hills Autonomous Council (Guwahati High Court) A reading of the provisions of Clause 8(3)(c) of the 6th Schedule to the Constitution of India makes it discernible that the District Council of the NCHAC is authorised to levy and collect tax on the entry of goods into a market […]

TDS under GST not to be deducted in value of supply under contract not exceeds Rs. 2.5 Lakhs

March 16, 2022 21024 Views 0 comment Print

TDS is not required to be deducted on payment made to the supplier of taxable goods or services or both, only when the value of such supply under a contract does not exceeds Rs. 2.5 Lakhs.

New KPI formats under GST Act from 1st April 2022

March 16, 2022 3222 Views 0 comment Print

The old GST monthly KPI as prescribed in Internal Circular 33A of 2019 will be discontinued from March 22 and the new KPI formats as prescribed by this Internal Circular will be applicable from 1st April 2022, for reporting the periods March 2022 onwards on monthly basis.

GST: Guidelines for recovery proceedings under section 79

March 15, 2022 6351 Views 0 comment Print

Guidelines for recovery proceedings under the provisions of section 79 of the HGST Act, 2017 in cases covered under explanation to sub-section (12) of section 75 of the HGST Act, 2017

GST: Pizza toppings costlier than pizza!

March 15, 2022 5400 Views 3 comments Print

Discover why pizza toppings can be more expensive than the pizza itself. Learn about the recent GST decision and how it affects the cost of your favorite toppings.

GST reduced from 18% to 5% for domestic Maintenance, Repair & Overhaul services

March 15, 2022 8244 Views 0 comment Print

GST reduced from 18% to 5% for domestic Maintenance, Repair and Overhaul (MRO) services The average number of the passenger carried in the pre-Covid financial year (2019-20) was around 4 lakh per day. On 6th March 2022, domestic airlines in India carried around 3.7 lakh passengers. The number of daily air passengers may cross pre-COVID […]

VAT exemption available to bread in Meghalaya cannot be extended to rusk

March 15, 2022 1644 Views 1 comment Print

Saj Food Products Pvt. Ltd. Vs State of Meghalaya & ors (Meghalaya High Court) What is apparent in this case is that the petitioner may be using the same raw material as in the manufacture of bread, whereupon the petitioner manufactures a form of bread and refines the same to rusk. The process has been […]

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