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Latest Articles


Intermediary Services under GST: Retrospective Impact of K.C. Overseas & Finance Act 2026?

Goods and Services Tax : The omission of Section 13(8)(b) applies only prospectively from 30 March 2026, as no saving clause exists. Past transactions and ...

April 18, 2026 246 Views 0 comment Print

GSTAT Appeal Filing: A Practitioner’s Complete Step-by-Step Guide

Goods and Services Tax : GSTAT bridges a long-standing gap by providing a dedicated appellate forum, eliminating the need to directly approach High Courts....

April 18, 2026 201 Views 0 comment Print

Limitation Starts from DRC-07 Upload Date, Not Detailed Order: Allahabad HC

Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...

April 18, 2026 915 Views 0 comment Print

No Escape After Assessment: AP HC Upholds GST Bank Attachment Without Notice

Goods and Services Tax : The Court held that once a GST assessment order attains finality, recovery under Section 79 can proceed without issuing prior noti...

April 17, 2026 237 Views 0 comment Print

Section 129 CGST Revisited: Curbing Administrative Overreach via Section 126

Goods and Services Tax : Courts held that Section 129 cannot be invoked for minor procedural lapses without intent to evade tax. It emphasised that penalti...

April 17, 2026 252 Views 0 comment Print


Latest News


Delhi CGST Busts ₹8 Cr Fake ITC; Company Director Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...

April 18, 2026 240 Views 0 comment Print

Representation on Top 10 Issues in GST Enforcement Actions

Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...

April 17, 2026 555 Views 0 comment Print

CBI Arrests GST Superintendent & Inspector for Accepting Bribe in Registration Case

Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...

April 11, 2026 846 Views 1 comment Print

CBI Arrests Assistant Commissioner, CGST, Ratlam in a Bribery Case

Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...

April 1, 2026 600 Views 0 comment Print

GST Reduced on Agricultural Paper Bags Due to Farmer Concerns

Goods and Services Tax : The Government reduced GST on paper sacks and bags from 18% to 5% following GST Council recommendations. The move addresses farmer...

April 1, 2026 276 Views 0 comment Print


Latest Judiciary


SCN Stayed as Allahabad HC Grants Relief in IGST Refund Dispute Due to Omitted Rule 96(10)

Goods and Services Tax : The issue was whether a show cause notice could be issued under a rule already omitted. The court stayed the notice, holding that ...

April 18, 2026 54 Views 0 comment Print

GST Registration Cancellation Set Aside Due to Non-Consideration of Illness Reason: Bombay HC

Goods and Services Tax : The Court ruled that temporary business inactivity due to genuine medical reasons cannot justify cancellation without proper consi...

April 18, 2026 75 Views 0 comment Print

ITC Blocking Not Interfered With as SCNs Require Individual Adjudication: Bombay HC

Goods and Services Tax : The Court held that challenges to ITC blocking cannot be entertained at the show cause stage. It ruled that adjudication must firs...

April 18, 2026 54 Views 0 comment Print

GST Demand Quashed as Consolidated SCN Across Multiple Years is invalid: Madras HC

Goods and Services Tax : The court held that issuing a single show cause notice for multiple financial years violates GST law. It ruled such “bunching”...

April 18, 2026 123 Views 0 comment Print

GST Rectification Order Quashed as Section 161 Conditions Not Met: Gujarat HC

Goods and Services Tax : The court held that the rectification order failed to satisfy the statutory requirements under Section 161 of the CGST Act. The im...

April 18, 2026 57 Views 0 comment Print


Latest Notifications


Late Fee Waiver Granted Due to System Glitches in Maharashtra PT Return Filing

Goods and Services Tax : Due to technical issues on the new tax portal, late fees for Profession Tax returns were waived if tax was paid by 15 March 2026. ...

April 18, 2026 825 Views 0 comment Print

GSTN Advisory on Re-Computation of Interest under Table 5.1 of GSTR-3B

Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...

April 17, 2026 5520 Views 0 comment Print

Editing allowed in Appeal Pre-deposit Percentage Field in GST Portal

Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...

April 11, 2026 3081 Views 0 comment Print

GSTN Clarifies Appeal Rights Due to Incorrect NIL Demand in Adjudication Orders

Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...

April 3, 2026 534 Views 0 comment Print

Gross and Net GST revenue collections for the month of March, 2026

Goods and Services Tax : Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax admin...

April 1, 2026 621 Views 0 comment Print


Section 51 of PVAT Act 2005

May 3, 2010 4565 Views 0 comment Print

Under section 51 of PVAT Act 2005 information collection centers have been established by the Punjab Government at various places with a view to prevent and check the evasion and avoidance of tax under PVAT Act. Section 51(1) of PVAT Act authorizes the state government to establish such information collection centre or check posts by notification.

Maharashtra Value Added Tax (Second Amendment) Rules, 2010

April 30, 2010 4506 Views 0 comment Print

(1) Where a claimant dealer has filed an application for refund under sub-section (1) of section 51, in FORM 501 and if it is noticed by the Commissioner that, — (a) the tax has not been paid onfthe earlier sales in respect of the transactions on which the dealer has claimed set-off or, as the case may be, refund, or (b) the claimant dealer has not received the declarations or certificates in support of the sales or the dispatches otherwise than by way of sales as covered under the Central Sales Tax Act, 1956,

Shiv Sena Leader filed PIL seeking levy of entertainment tax on IPL

April 23, 2010 645 Views 0 comment Print

The Indian Premier League organisers could now face a public interest litigation (PIL) over payment of entertainment tax in Maharashtra. Senior Shiv Sena leader and MLA, Mr Subhash Desai, has filed a PIL in the Bombay High Court, seeking such a levy on the cricketing event. The Board of Control for Cricket in India; the Commissioner of the IPL, Mr Lalit Modi, and the Maharashtra Government are the respondents in his petition.

Himachal Pradesh imposed Entry tax

April 17, 2010 31257 Views 47 comments Print

The Government of Himachal Pradesh has introduced a new Entry tax legislation wef 7 April 2010. The new Entry tax legislation (The Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010) seeks to levy Entry tax on specified goods brought into a local area for the purpose of use, consumption or sale therein.

GST will have significant impact on working capital requirement

April 15, 2010 3928 Views 0 comment Print

GST will also replace abevy of other levies like excise, sales tax, value added tax, entertainment tax and luxury tax. Under GST, there will be no distinction among manufacturers, traders and service providers. At present, traders don’t get credit for anything other than state VAT.

Government allowed MVAT refund of financial year 2009-10 to be set off against liabilities of financial year 2010-11

April 15, 2010 1823 Views 0 comment Print

It has been represented before us by various organizations of the refund claiming dealers that there are huge amounts of refunds generated every year and the same dealers who claim refunds in one year have to pay dues the very next year. Sometimes it is difficult for the dealers to pay dues into the government treasury when they themselves are eligible for refund. So, they have requested to either grant the refund at the earliest or allow the dealers to carry forward the refund to the next financial year.

MVAT Notification No. VAT 15107 C.R. 52/Taxation-1 – Amendment to Schedules

April 12, 2010 2886 Views 0 comment Print

In exercise of the powers conferred by sub-entry (8) of entry 107 of SCHEDULE C appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby, with effect from the 1st May 2010, amends the Government Notification, Finance Department, No .VAT 1505/C.R.233/ Taxation-1, dated the 23rd November 2005, as follows, namely :—

Madhya Pradesh VAT amendments effective from 1 April, 2010

April 9, 2010 54007 Views 45 comments Print

The Madhya Pradesh Government has enacted the Madhya Pradesh Value Added Tax (Amendment) Act, 2010. Some of the significant changes under the said Act are as follows: Effective from 1 April, 2010, the rate of tax on goods falling under Part IV of Schedule II has been enhanced from 12.5% to 13%.

Delhi VAT amendment imposing restrictions to input tax credit effective from 1 April, 2010

April 9, 2010 2645 Views 0 comment Print

The Delhi Government has imposed certain restrictions and conditions subject to which a dealer can avail input tax credit. The amendments, effective from 1 April, 2010, are as follows:1. Input tax credit will be available to a dealer for a tax period on the goods purchased during that tax period

Haryana VAT rate changes effective from 1 April, 2010

April 9, 2010 2911 Views 0 comment Print

Effective from 1 April, 2010, the Haryana Government has introduced „Additional Tax? in the nature of surcharge. The Additional Tax is required to be calculated at 5% of the amount of VAT.

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