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Latest Articles


OTP Failure on Tax Portal Delays Professional Tax Payments in Karnataka; Due Date Extension requested

Goods and Services Tax : The issue involves technical failures in the Professional Tax portal preventing payments. A request has been made to fix glitches ...

April 23, 2026 609 Views 0 comment Print

GST Billing Framework for Hotel / Resort with Restaurant declared as Specified Premises

Goods and Services Tax : The issue was classification of bundled hotel services under GST. It is clarified that naturally bundled services are taxed as com...

April 23, 2026 123 Views 0 comment Print

GST Multi-Year SCN Validity Under Sections 73 & 74: Legal Split

Goods and Services Tax : Courts differ on validity of multi-year GST SCNs under Sections 73 and 74. Issue referred to larger bench; legal position remains ...

April 23, 2026 105 Views 0 comment Print

Professionals Not Liable for GST Fraud Without Active Role Gujarat HC

Goods and Services Tax : The Court held that arrest under GST requires clear evidence of fraudulent intent and active involvement. Mere association with di...

April 23, 2026 363 Views 0 comment Print

GST on Restaurants, Lodges, Marriage Halls and Pilgrim Rooms

Goods and Services Tax : This guide explains GST rates, composition scheme eligibility, and new hotel tariff slabs. It highlights how ITC restrictions and ...

April 23, 2026 273 Views 0 comment Print


Latest News


Representation on Cancellation of GST Registration & Refund Processing

Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...

April 23, 2026 1806 Views 0 comment Print

Mastermind Arrested for ₹1,825 Crore GST Refund Fraud via Fake ITC & Bogus Exports

Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...

April 21, 2026 18069 Views 1 comment Print

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 606 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 729 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 954 Views 1 comment Print


Latest Judiciary


Biodegradable Claim Outside AAR Scope; GST Rate Depends on Classification

Goods and Services Tax : The ruling held that concessional GST rate applies only if bags qualify as biodegradable under the notification. It clarified that...

April 23, 2026 66 Views 0 comment Print

Online Coaching Not OIDAR as Human Intervention Dominates Service: AAR Rajasthan

Goods and Services Tax : The issue was whether online coaching qualifies as OIDAR services. The ruling held it does not, as significant human involvement m...

April 23, 2026 60 Views 0 comment Print

Composite GST Orders Invalid Due to Legal Requirement for Year-Wise Adjudication: Kerala HC

Goods and Services Tax : The Court examined whether tax authorities can issue a single order for multiple years. It held that composite orders are invalid ...

April 23, 2026 99 Views 0 comment Print

GST Proceedings Allowed to Continue Due to Lack of Evidence of Natural Justice Violation

Goods and Services Tax : The petitioner alleged denial of hearing and cross-examination. The Court ruled that no such violation was established at this sta...

April 23, 2026 66 Views 0 comment Print

GST Registration Cancellation Quashed Due to Absence of Reasons: Bombay HC

Goods and Services Tax : The court examined cancellation of GST registration issued without stating any reasons. It held such non-speaking orders invalid a...

April 23, 2026 66 Views 0 comment Print


Latest Notifications


Odisha Abolishes Professional Tax

Goods and Services Tax : The Ordinance repeals the professional tax law with immediate effect from April 2026. It preserves past liabilities and proceeding...

April 23, 2026 537 Views 0 comment Print

GST Introduces IMS Offline Tool to Simplify Bulk Invoice Management

Goods and Services Tax : The GST portal launches an Excel-based IMS Offline Tool to help taxpayers efficiently manage and process invoices. It enables bulk...

April 22, 2026 1959 Views 0 comment Print

CBIC extends due date of March GSTR-3B to 21st April 2026

Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....

April 21, 2026 6141 Views 1 comment Print

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 1629 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 11952 Views 0 comment Print


ACC Ltd. Vs. Commissioner of Customs- Supreme Court of India

January 25, 2001 6913 Views 0 comment Print

These appeals have been filed against the common order dated 15th November, 1999 of the Customs, Excise and Gold (Control) Appellate Tribunal which, while confirming the order of the Commissioner of Customs held that drawings, designs etc. relating to machinery or industrial technology were goods which were leviable to duty of customs on their transaction value at the time of their import.

Ram Singh And Others vs State Of U.P. And Others – Allahabad High Court

August 11, 2000 3244 Views 0 comment Print

Learned counsel for the petitioners has submitted that in fact the respondents had no Jurisdiction to seize the trucks and he has claimed damages. The submission of the learned counsel for the petitioners is correct. It has been repeatedly held by several Division Benches of this Court that trucks cannot be seized under the U. P. Trade-tax Act e.g., in the case of M/s. D. B. Timber Merchant, Ballia v. Commissioner of Sales-tax and another, 1992 UPTC 18, M/s. M. S. Freight Carriers and another v. Sales Tax Officer, Check Post, Ghaziabad, 1992 UPTC 273, M/s. Freight Carriers of India, Calcutta v. Deputy Commissioner (Executive), Sales Tax, Ghaziabad and others, 1992 UPTC 604, etc.

Hire purchase transaction liable to imposition of Sales Tax- SC

August 9, 2000 3872 Views 0 comment Print

Sale price means the amount payable to a dealer as consideration for transfer of goods on hire purchase. The word sale occurring in Sec. 2(h) must have the meaning ascribed to it as in Section 2(g) when the word sale includes transfer of goods on hire purchase, then whatever is the amount which is paid/payable to the dealer on such a transfer would be included within the meaning

Rainbow Colour Lab & Anr Vs. State Of Madhya Pradesh & Ors -Supreme Court

February 2, 2000 3173 Views 0 comment Print

Common questions involved in these appeals are whether the job rendered by a photographer in taking photographs, developing and printing films would amount to a works contract as contemplated under Article 366(2A)(b) of the Constitution read with Section 2(n) of the M.P.General Sales Tax for the purpose of levy of sales tax on business turnover of the photographers.

N. Nagendra Rao and Company Vs. State of Andhra Pradesh – Supreme Court

September 6, 1994 8283 Views 0 comment Print

he Judgment of the Court was delivered by R.M. SAHAI, J.- Is the State vicariously liable for negligence of its officers in discharge of their statutory duties, was answered in the negative by the High Court of Andhra Pradesh on the ratio laid down by this Court in Kasturi Lal Ralia Ram Jain v. State of U.P

Lucknow Development Authority vs M.K. Gupta -Supreme Court of India

November 5, 1993 10202 Views 0 comment Print

The Judgment of the Court was delivered by R.M. SAHAI, J.- The question of law that arises for consideration in these appeals, directed against orders passed by the National Consumer Disputes Redressal Commission (referred hereinafter as National Commission), New Delhi is if the statutory authorities such as Lucknow Development Authority

In a building contract which is one, entire and indivisible there is no sale of goods

November 17, 1992 8254 Views 0 comment Print

In Gannon Dunkerley and Co. and others Vs. State of Rajasthan and others Supreme Court held that in a building contract which is one, entire and indivisible there is no sale of goods, and it is not within the competence of the Provisional Legislature under Entry 48 to impose a tax on the supply of materials used in the contract treating it as sale

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