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Latest Articles


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 135 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 108 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 129 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 123 Views 0 comment Print

Section 122 of CGST Act: Multiple Penalties, Vicarious Liability & Expanding Reach of Section 122(1A)

Goods and Services Tax : The article examines how Section 122(1A) broadens GST penalty provisions beyond taxable persons to beneficiaries and participants....

June 18, 2026 771 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 858 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 477 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 3162 Views 1 comment Print


Latest Judiciary


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 81 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 27 Views 0 comment Print

Telangana HC Allows Taxpayer to Pursue GST Appeal Against Assessment Order Despite Delay

Goods and Services Tax : The Telangana High Court allowed the assessee to file a statutory appeal with a delay condonation application instead of examining...

June 19, 2026 21 Views 0 comment Print

Telangana HC Permits Taxpayer to Pursue GST Appeal Against Assessment Order

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

June 19, 2026 27 Views 0 comment Print

Telangana HC Dismisses Writ Petition Challenging GST Assessment Due to Unexplained Delay

Goods and Services Tax : The Telangana High Court refused to entertain the writ petition as it was filed after considerable delay without any satisfactory ...

June 19, 2026 24 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 2754 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


Time of Supply of Goods under GST Regime

October 11, 2018 6120 Views 1 comment Print

In the current article we will discuss about time of supply of goods under GST, this topic is very important as time of supply of goods will decide the liability to be settled in which month and submission of GST Forms. As per section 12 of CGST Act 2017 the liability to pay tax on […]

GST Practitioners Exam- Date for submitting Form extended

October 10, 2018 5406 Views 0 comment Print

Examination For Confirmation Of Enrollment Of GST Practitioners- The last date of registration which was previously 10th October 2018, is now extended upto 15th October 2018

Refund of Maharashtra Voluntary VAT Registration security deposit

October 10, 2018 31080 Views 1 comment Print

Grant of refunds of the amount deposited by way of security deposit of Rs. 25000 at the time of Voluntary Registration under MVAT Act, 2002.

Lottery can be charged to GST under CGST Act, 2017: Calcutta HC

October 10, 2018 3345 Views 0 comment Print

Teesta Distributors & Ors. Vs Union of India & Ors. (Calcutta High Court) The following issues have arisen for consideration:- i) Is lottery a ‘goods’ or an ‘actionable claim’? It has held that, a lottery is in essential a chance for a prize, the sale of a lottery ticket can only be a sale of […]

No GST on supply of goods located outside India to customers within India without physically bringing goods to India

October 10, 2018 3696 Views 0 comment Print

In re Enmarol Petroleum India Pvt. Ltd. (GST AAR Maharashtra) Question 1:- Whether the applicant is liable to pay GST on the supply of goods located outside India to customers within India without physically bringing the goods to India? Answer :- Answered in the negative. Question 2:- Whether the out & out supplies in the […]

Marigold Butterfly Bridal with Watch classifiable under Heading 9101: AAR

October 10, 2018 978 Views 0 comment Print

In re Ms. House of Marigold (GST AAR Gujarat)The product Marigold Butterfly Bridal with Watch and similar jewellery products containing watch supplied by M/s. House of Marigold are classifiable under Heading 9101.

GST on Wet Baby/Face Wipes & Bed/Bath/Shampoo Towels

October 10, 2018 7530 Views 0 comment Print

In re M/s. Ginni Filaments Ltd. (GST AAR Gujarat) 1. The products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels supplied by M/s. Ginni Filaments Limited (GSTIN 24AABCG0942K1ZT) are appropriately classifiable under Heading 3307 or 3401 depending upon their constituents. If these products are impregnated with […]

GST Rate on tobacco leaves procured at auction platforms or from farmers

October 10, 2018 6633 Views 0 comment Print

In re Pragathi Enterprises (GST AAR Andhra Pradesh) Applicant has sough advance ruling on following issues- 1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves? 2. If the applicant purchases tobacco leaves form other dealers who […]

GST on custom milling of paddy with transportation of rice & usage of gunny bags

October 10, 2018 35664 Views 4 comments Print

In re Taranjeet Singh Tuteja & Brothers (GST AAR Chhattisgarh) Tax liability in the business of job work activity of custom milling of paddy involving milling activity, transportation of rice and usage charges of gunny bags. Applicant has been allotted the principal job work of Custom Milling of Paddy for manufacturing of rice, along with […]

MVAT: Restoration of notification dt. 26/08/2009 regarding e-704

October 10, 2018 1515 Views 0 comment Print

Commissioner of Sales Tax, Maharashtra State, Mumbai, (a) rescinds the Notification No. VAT/AMD-2018/1B/ADM-8, dated the 5th June 2018 and shall deemed to have been always rescinded with effect from the 5th June 2018.

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