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Latest Articles


No ITC Denial for Missing Lorry Receipts Where Supplier Paid GST: Madras HC

Goods and Services Tax : The Madras High Court held that ITC cannot be denied solely due to the absence of lorry receipts, weighment slips, or e-way bills ...

June 18, 2026 24 Views 0 comment Print

SC Settles issue of GST on Long-Term Lease of Immovable Properties

Goods and Services Tax : The Supreme Court upheld the Bombay High Court's ruling that assignment of long-term leasehold rights in immovable property is not...

June 18, 2026 33 Views 0 comment Print

5 GST Mistakes That Quietly Cost Indian Businesses ₹50,000 or More

Goods and Services Tax : Small GST compliance errors can result in late fees, interest, blocked ITC, and penalties. This guide explains the five most commo...

June 18, 2026 45 Views 0 comment Print

Innovative Reform Ideas on Nine Years of GST to Curb complexities & ITC Frauds

Goods and Services Tax : The article argues that large-scale GST frauds and growing compliance burdens show the need for structural reform. It proposes alt...

June 17, 2026 336 Views 0 comment Print

National Workshop on GSTAT e-Appeals: A Practitioner’s Experience

Goods and Services Tax : The GSTAT workshop clarified that appeals can be filed electronically without submitting physical records or paper books. The key ...

June 17, 2026 972 Views 1 comment Print


Latest News


Request for 3 Month extension of due date for filing of appeals before GSTAT

Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...

June 17, 2026 588 Views 0 comment Print

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 459 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 1215 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 351 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 3150 Views 1 comment Print


Latest Judiciary


Gauhati HC Upholds Personal GST Penalty on Partners for Tax Evasion

Goods and Services Tax : The Gauhati High Court held that partners can face personal penalty under Section 122(1A) for pre-2021 transactions as the provisi...

June 18, 2026 9 Views 0 comment Print

No Jurisdiction To Club Multiple Financial Years In Single GST SCN: Bombay HC

Goods and Services Tax : The Bombay High Court held that a single show cause notice covering multiple financial years under Section 74 of the CGST Act was ...

June 18, 2026 45 Views 0 comment Print

Works Contract Qualified for GST Exemption as Goods Component Was Below 25% Threshold

Goods and Services Tax : Maharashtra AAR held that a sewerage infrastructure contract was a composite supply and not a pure service. Exemption under Entry ...

June 17, 2026 141 Views 0 comment Print

Bonded Warehouse Supplies Not Exports as Goods Delivered Within India: AAR Maharashtra

Goods and Services Tax : The Maharashtra AAR held that supplies of warehoused goods to foreign-going vessels, Indian Navy ships, and Coast Guard ships did ...

June 17, 2026 111 Views 0 comment Print

MHADA Flats Taxable as Additional FSI Was Received Before Occupancy Certificate: AAR Maharashtra

Goods and Services Tax : The Maharashtra AAR held that supply of MHADA-reserved flats constituted a taxable works contract service because additional FSI r...

June 17, 2026 111 Views 0 comment Print


Latest Notifications


GSTN Updates e-Invoice & e-Way Bill APIs: Ship-to GSTIN Mandatory, Voluntary EWB Closure

Goods and Services Tax : GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricte...

June 17, 2026 2094 Views 0 comment Print

Haryana Mandates Postal Intimation of GST Notices

Goods and Services Tax : Haryana has directed officers to send GST show cause notices and demand orders by registered or speed post in addition to portal-b...

June 17, 2026 198 Views 0 comment Print

GSTAT Bars Defect Flags on Valid Appeal Documents to Ease Initial Portal Compliance

Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...

June 15, 2026 240 Views 0 comment Print

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 408 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 444 Views 0 comment Print


No profiteering if Base price of Product not changed after Tax Reduction

March 4, 2020 717 Views 0 comment Print

Rahul Sharma Vs Bajaj Electricals Limited (NAA) In the present case, we observe that the allegation of Applicant No. 1 is that the Respondent had increased the MRP of the said product from Rs. 1099/- to Rs. 1405/- or Rs. 1520/- in respect of supplies of the said product and after coming into force of […]

Due dates of filing Form GSTR 3B for February, 2020 Month

March 4, 2020 40893 Views 0 comment Print

Dated: 02/03/2020 a. Government of India vide Notification No. 07/2020–Central Tax, dated 03rd February, 2020, has staggered filing of Form GSTR-3B, for the month of February 2020, in the manner as given below: Sl. No. Taxpayers with aggregate turnover (PAN based) in the previous financial year And Taxpayers having principal place of business in the […]

Major Racket of Fake GST Invoicing of Rs.7896 Crore Busted

March 4, 2020 1206 Views 0 comment Print

Ministry of Finance Major Racket of Fake Invoicing of Rs.7896 Crore Busted Involving Network of 23 Shell Companies Two Accused Arrested & Remanded to 14 Days Judicial Custody The officers of Anti Evasion wing of Central Tax, Delhi West Commissionerate have busted a major racket of fake invoicing of Rs.7896 crore involving fraudulent Input Tax […]

Goods cannot be detained merely because driver has taken a different route

March 4, 2020 9738 Views 0 comment Print

Detention of goods on the ground that the vehicle took a different route or reached wrong destination- The High Court observed that allegation of ‘wrong destination’ or that the driver has taken a different route is not a ground to detain the vehicle carrying the goods or levy tax or penalty. It was held that the fact that the vehicle was found at another place does not automatically lead to any presumption that there was an intention of evasion of tax. The amount collected was directed to be refunded with interest @ 6%. 

HC releases goods detained on the ground of wrong classification of goods

March 4, 2020 5901 Views 0 comment Print

Daily Fresh Fruits India Pvt. Ltd. Vs Asst. State Tax Officer (Kerala High Court) Detention of goods on the ground of wrong classification of goods- The High Court quashed detention order on the ground that this was a bona-fide case of dispute in the classification of goods and directed release of goods. FULL TEXT OF […]

SC dismisses SLP against HC order in Adfert case allowing to file/revise TRAN-1

March 4, 2020 13455 Views 0 comment Print

The Hon’ble Supreme Court in the matter of Union of India v. Adfert Technologies Pvt. Ltd. [SLP No. 4408 dated February 28, 2020] has rejected a Special leave Petition filed by the department against the order of the Hon’ble HC, Punjab and Haryana allowing the Respondent to carry forward unutilized pre-GST credit, noting that being […]

New Returns- GST Payment Schedule of MSMEs

March 4, 2020 1869 Views 0 comment Print

Small and Medium sector companies has got the benefit of new return model under GST which ensures quarterly filing of returns for those taxpayers whose annual aggregate turnover in preceding Financial year does not exceed Rs. 5 crore.

Taxability of Composite and Mixed Supplies under GST

March 4, 2020 33339 Views 5 comments Print

In this article, we will be discussing the meaning of Taxable Supply, Non-taxable Supply, Composite Supply, Mixed Supply and their taxability under the GST GST Regime

Section 130 of GST cannot invoked straightway merely on suspicion

March 4, 2020 2529 Views 0 comment Print

A T Trading Company Vs State of Gujarat (Gujarat High Court) In any circumstances, the authorities concerned cannot invoke Section 130 of the Act at the threshold, I.e., at the stage of detention and seizure. What we are trying to convey is that for the purpose of invoking Section 130 of the Act at the […]

GST Section 129(3) proceedings concludes on deposit of Bank guarantee

March 3, 2020 4104 Views 0 comment Print

High Court states that if bank guarantee is deposited within prescribed time, then the proceedings taken out under section 129(3) of GST Act shall stand concluded in view of the provisions of section 129(5).

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