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Latest Articles


Advocate Gets Bail in ITC Fraud Case Where Role Limited to Filing Returns

Goods and Services Tax : The court examined whether an advocate involved in filing GST returns for fake entities should remain in custody. It granted bail,...

April 22, 2026 327 Views 0 comment Print

AI in GST: Powerful Tool, Unready Taxpayers: Risks of Algorithmic Judgement

Goods and Services Tax : The increasing use of AI in GST is leading to automated mismatch alerts and notices based on flawed data. The key takeaway is that...

April 21, 2026 765 Views 0 comment Print

GST on IPL: Sport or High-Octane Entertainment — 18% vs 40%?

Goods and Services Tax : IPL franchises have contested the 40% GST rate, arguing it wrongly classifies matches as entertainment instead of sporting events....

April 21, 2026 426 Views 0 comment Print

GST SCNs Invalid Without Specific Allegations of Suppression

Goods and Services Tax : Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitatio...

April 21, 2026 339 Views 0 comment Print

GST Refund on Export of Goods – Understanding Adjusted Total Turnover

Goods and Services Tax : Clarifies that export value used in refund calculation must be consistently applied in both numerator and denominator. Highlights ...

April 21, 2026 327 Views 0 comment Print


Latest News


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 13644 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 597 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 720 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 930 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 636 Views 0 comment Print


Latest Judiciary


Provision of section 76 of CGST not invocable as GST component already remitted

Goods and Services Tax : Madras High Court held that section 76 of the Central Goods and Services Tax Act, 2017 are not applicable since GST component is a...

April 22, 2026 669 Views 0 comment Print

Custody Not Required as Trial Likely to Take Time, HC Grants Bail in Fake ITC Case

Goods and Services Tax : Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bai...

April 21, 2026 162 Views 0 comment Print

Chhattisgarh HC Stayed GST Recovery Subject to Pre-Deposit Compliance

Goods and Services Tax : The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...

April 20, 2026 150 Views 0 comment Print

Bombay HC Sets Aside GST Cancellation for Lack of Reasons; Bank Attachment Ends After One Year

Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...

April 20, 2026 525 Views 0 comment Print

Telangana HC Stayed GST SCN Due to Illegal Clubbing of Sections 74, 74A & 130

Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...

April 20, 2026 270 Views 0 comment Print


Latest Notifications


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 570 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 5499 Views 0 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 1530 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 11439 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 3168 Views 0 comment Print


Understanding HSN Code Reporting in GSTR-1: Clarifications by CBIC

June 10, 2025 31806 Views 2 comments Print

Recent communications from GSTN and CBIC have shed light on important aspects of HSN (Harmonized System of Nomenclature) code reporting in Table 12 of GSTR-1, particularly concerning B2B (Business-to-Business) and B2C (Business-to-Consumer) supplies. These clarifications aim to guide taxpayers on mandatory fields, optional declarations, and system validations. GSTN’s Stance on Table 12 Validations Infosys_GSTN, through […]

Doctrine of Mens Rea in GST Evasion: Legal and Judicial Analysis

June 10, 2025 2415 Views 0 comment Print

Explore role of mens rea in GST evasion under Indian law. Learn about judicial interpretations, global comparisons, and challenges in enforcing tax liability.

Critical GST Filing Errors: A Practitioner’s Guide to Avoiding Common Pitfalls

June 9, 2025 2184 Views 0 comment Print

This comprehensive analysis examines five most critical errors that plague GST filings, explores their underlying causes, and provides practitioners with actionable strategies for prevention and remediation.

GST ITC Claim: Supplier Tax Payment Essential

June 9, 2025 12621 Views 0 comment Print

This case examines an ITC claim dispute under U.P. GST, 2017, where the supplier allegedly failed to deposit tax. The court reviews Section 16(2)(c) and relevant precedents.

GST on Joint Development Agreements (JDAs)

June 9, 2025 14361 Views 2 comments Print

Understand the GST implications of Joint Development Agreements (JDAs) in real estate, covering taxability of development rights, construction services, and unit sales. Learn about RCM, time of supply, and exemptions.

GST Registration Cancellation Quashed for Cryptic Order, Ignoring Amendments

June 9, 2025 504 Views 0 comment Print

Calcutta High Court overturns GST registration cancellation for cryptic order and failure to consider multiple business address amendments. Case remanded for reasoned decision.

Delhi HC Quashes ₹2.8 Crore ITC Demand: Natural Justice Violated

June 9, 2025 612 Views 0 comment Print

Delhi High Court sets aside an Input Tax Credit demand of ₹2.8 crore against Genius Electricals due to natural justice violation, ordering a fresh hearing.

Allahabad High Court Stays GST on Leasehold Rights Transfer

June 9, 2025 1263 Views 0 comment Print

Allahabad High Court stays GST recovery on leasehold right transfers, citing Gujarat High Court precedent that such transactions are not subject to GST.

Delhi HC directs GST Appellate Authority to determine pre-deposit amount

June 9, 2025 444 Views 0 comment Print

Delhi High Court directs the GST Appellate Authority to determine the pre-deposit amount for Shivalik Housekeeping in a ₹21.80 crore tax case.

CBIC Newsletter: FM’s Visit, DRI HQ, e Office Update

June 9, 2025 291 Views 0 comment Print

FM visits NACIN, inaugurates DRI HQ, promotes eOffice; CBIC highlights sustainability, integrity, and modernization in tax administration.

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