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Latest Articles


Actionable Claims under GST: Understanding Taxability through Gameskraft Judgement by Hon’ble SC

Goods and Services Tax : The Supreme Court upheld the GST framework governing betting, gambling, casinos, lotteries, and online money gaming. The key takea...

June 19, 2026 201 Views 0 comment Print

GST Enforcement on Autopilot: How Bonafide Buyers Are Being Crushed in Karnataka

Goods and Services Tax : The article examines alleged GST enforcement practices in Karnataka where ITC is denied based on NGTP reports and retrospective su...

June 19, 2026 198 Views 0 comment Print

Mere GSTR-1 & 3B Mismatch Cannot Automatically Trigger Section 74 Proceedings: GSTAT

Goods and Services Tax : GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion or justify proceedings und...

June 19, 2026 168 Views 0 comment Print

7 Day Prior Notice Before GST Action Not a Shield Against Arrest: Delhi HC

Goods and Services Tax : Delhi HC held that directing GST Department to give seven days' prior notice before coercive action is not equivalent to blanket a...

June 19, 2026 135 Views 0 comment Print

GST Appeal Restored as Authority Ignored Assessee’s Reply on Delay

Goods and Services Tax : The Orissa High Court held that rejecting a GST appeal without considering the assessee's electronically filed explanation on dela...

June 19, 2026 147 Views 0 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 873 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 480 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 1260 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 354 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 3168 Views 1 comment Print


Latest Judiciary


Allahabad HC Rejects Recall Plea as No Ground Was Made Out

Goods and Services Tax : The Allahabad High Court refused to recall its earlier judgment after holding that it had already delivered a detailed decision on...

June 19, 2026 42 Views 0 comment Print

Telangana HC Refuses to Quash GST Cancellation SCN Where Taxpayer Filed Detailed Reply

Goods and Services Tax : The Telangana High Court held that a GST registration cancellation notice was valid because the accompanying documents clearly con...

June 19, 2026 27 Views 0 comment Print

Telangana HC Refuses Writ as GSTAT Becomes Functional for Appeals

Goods and Services Tax : The Telangana High Court declined to entertain the writ petition because the GST Appellate Tribunal (GSTAT) is now functional and ...

June 19, 2026 30 Views 0 comment Print

P&H HC Remands Expatriate Secondment GST Dispute for Fresh Consideration

Goods and Services Tax : The Punjab and Haryana High Court set aside the GST adjudication order on secondment of expatriate employees because relevant CBIC...

June 19, 2026 90 Views 0 comment Print

GST Appeal Allowed as Assessee Pursued Writ Remedy Before Telangana HC

Goods and Services Tax : The Telangana High Court permitted the assessee to file a statutory appeal within two weeks with the prescribed pre-deposit. It di...

June 19, 2026 30 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 2772 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 234 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 282 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 441 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 480 Views 0 comment Print


New CGST Rule 109B Notice and order in case of revision

January 9, 2019 20229 Views 0 comment Print

Revisional Authority has been defined under section 2 (99) of the Central Goods and Service Tax Act, 2017 and the same means an authority appointed or authorized for revision of decision or orders as referred to in section 108. The section 108 prescribes the powers of the revisional authority. As per the said section – […]

जीएसटी कौंसिल की 32वीं मीटिंग- उम्मीदें और आशाएं

January 8, 2019 26106 Views 5 comments Print

जीएसटी कौंसिल की 32 वीं मीटिंग अब 10 जनवरी 2019 को हो रही है, माहौल और कारण कोई भी हो, जिनके कारण हम अब जीएसटी में तीव्र सुधारों की आशा कर रहें हैं , उनकी गहराई में जाने की जगह , आइये देखें इस मीटिंग से हम क्या उम्मीद कर सकते हैं क्यों कि अब जीएसटी कौंसिल के त्वरित फैसले ही जीएसटी में उद्योग एवं व्यापार का विश्वास को ना सिर्फ पुन: स्थापित कर सकते हैं बल्कि जीएसटी को भी एक नया जीवन दे सकते हैं :-

Detection of GST Evasion and comparison with pre-GST period

January 8, 2019 1278 Views 0 comment Print

Investigation in 3626 cases of GST evasion/violations has been initiated in the present financial year by CGST (Central GST) formations (up to December, 2018). On the basis of investigation conducted so far it emerges that the amount of tax involved in these 3626 evasion/violations cases as mentioned in part(a) above is estimated to be Rs. 15278.18 crore (up to December, 2018)

Complaints received by National Anti-Profiteering Authority (NAA) 

January 8, 2019 1233 Views 0 comment Print

The National Anti-Profiteering Authority (NAA) has been constituted under Section 171 of the Central Goods and Services Tax Act, 2017 to ensure that the reduction in rate of tax or the benefit of input tax credit is passed on to the recipient by way of commensurate reduction in prices. Further, the following steps have been taken by the NAA to ensure that customers get the full benefit of tax cuts:

AAR MP allowed withdrawal of application filed on applicant request

January 8, 2019 1029 Views 0 comment Print

In re Vaau Energy Solutions Pvt. Limited (GST AAR Madhya Pradesh) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S Vaau Energy Solutions Pvt. Limited (hereinafter also […]

GST on Mineral mining rights in lieu of which Royalty

January 8, 2019 858 Views 0 comment Print

In re Kayden Infra Engineering Private Limited (GST AAR Haryana) (a) Since, the applicant is the person responsible to pay GST on the Mineral mining rights in lieu of which Royalty is being paid, at what GST rate should it discharge its GST liability whether at the rate of 5% (Rate applicable on extracted raw […]

GST Ruling cannot be sought by those not covered in Applicant definition

January 8, 2019 870 Views 0 comment Print

in re Woven Fabric & Bags Manufacturers Association (GST AAR Haryana) It appears prima facie that Woven Fabric & Bags Manufacturers Association itself is not in the business of goods in respect of which advance ruling is sought and it has merely submitted a representation in the shape of advance ruling application on behalf of […]

GST Rate on works contract for constructing a civil structure for a Govt entity

January 8, 2019 15618 Views 0 comment Print

The IWAI is clearly not the Government of India, but a Government Entity having no sovereign authority to collect Government revenue. It is, therefore, evident that the Applicant is supplying works contract service for an original work that is meant for commerce and business. It does not, therefore, satisfy the conditions laid down under Serial No. 3(vi)(a) of the Rate Notification.

Company established by Govt notification liable to deduct TDS under GST

January 8, 2019 3525 Views 0 comment Print

In re WEBFIL Ltd (GST AAR West Bengal) The Applicant- WEBFIL Ltd, is established by government notification, is liable to deduct tax at source under section 51(1) read with Notification No. 1344-FT dated 13/09/2018, being a company controlled by the Central and the State Governments. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL […]

Classification and rate of GST on PP non-woven bags

January 8, 2019 18750 Views 2 comments Print

In re U. S. Polytech (GST AAR West Bangal) ‘PP Non-woven Bags’, specifically made from non woven Polypropylene fabric are plastic goods to be classified under Sub Heading 3923 29 and taxed at 18 % rate under Serial No. 108 of Schedule III of Notification no. 01/2017-C.T (Rate) dated 28-06-2017 under the CGST Act, 2017 […]

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