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Latest Articles


GST on Hotel & Guest House Accommodation: Current Legal Position

Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...

June 9, 2026 45 Views 0 comment Print

GST Registration Cannot Be Cancelled merely for Closed Business Premises During Inspection

Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...

June 9, 2026 153 Views 0 comment Print

Distinction Between GST Credit Note & Commercial Credit Note

Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...

June 9, 2026 201 Views 0 comment Print

GST on RWA Maintenance Charges: What Residents Need to Know

Goods and Services Tax : The dispute centers on whether GST applies to the entire maintenance amount or only the excess above ₹7,500 per month. The issue...

June 8, 2026 1938 Views 0 comment Print

Litigation Lifeline: Judicial Rescue of Time-Barred GST Appeals

Goods and Services Tax : The article examines cases where GST appeals filed beyond statutory timelines were revived through writ jurisdiction. The key take...

June 8, 2026 378 Views 0 comment Print


Latest News


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 246 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 2880 Views 1 comment Print

CA Certificate Format for Non-Requirement of GST Registration for Securities Trading

Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...

May 22, 2026 813 Views 0 comment Print

Representation on ITC denial for supplier defaults, Rule 37A & 180-day reversal

Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...

May 11, 2026 5193 Views 1 comment Print

Representation on Persistent Issues in Karnataka Professional Tax Portal

Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...

May 4, 2026 672 Views 0 comment Print


Latest Judiciary


Homebuyer’s Anti-Profiteering Complaint Rejected as Project Was Entirely in GST Regime

Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...

June 9, 2026 66 Views 0 comment Print

Lifestyle Liable for Profiteering as Base Prices Increased After GST Rate Reduction

Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...

June 9, 2026 57 Views 0 comment Print

GST Registration Amendment Allowed Subject to Deposit of Tax Arrears & Statutory Dues

Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...

June 8, 2026 126 Views 0 comment Print

Bombay HC Quashes GST Notice as Multiple Financial Years Cannot Be Clubbed in One Section 74 Proceeding

Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...

June 8, 2026 120 Views 0 comment Print

Bail Granted in Alleged ₹8.36 Crore Fake ITC Case as Investigation Was Complete

Goods and Services Tax : The High Court granted bail in a GST fraud prosecution after noting that the investigation had been completed and the complaint ha...

June 8, 2026 132 Views 0 comment Print


Latest Notifications


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

Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...

June 1, 2026 543 Views 0 comment Print

West Bengal Clarifies E-Way Bill Requirement as Intra-State Goods Above Rs. 50000 Need Mandatory Compliance from June 2026

Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...

May 25, 2026 3924 Views 0 comment Print

GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...

May 21, 2026 18078 Views 0 comment Print

GSTN Introduces Mandatory Annexure-B Offline Utility to Automate ITC Refund Verification

Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...

May 18, 2026 25683 Views 3 comments Print

GSTAT Constitutes Benches and Categorises GST Appeals

Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...

May 14, 2026 1110 Views 0 comment Print


ITC Denial Upheld Due to Supplier Tax Default Under GST Law: Gujarat HC

May 2, 2026 1494 Views 0 comment Print

The Court examined whether ITC can be denied when the supplier fails to deposit tax. It upheld the provision, ruling that ITC depends on actual tax payment to the Government. The key takeaway is that purchaser compliance alone is insufficient without supplier tax remittance.

Mandatory Service Charge by Restaurant is Illegal: CCPA

May 2, 2026 3339 Views 0 comment Print

The authority examined whether automatic service charges violate consumer rights. It ruled that default billing of such charges is coercive and constitutes an unfair trade practice. The case reinforces that service charges must remain voluntary.

GSTAT Remands Anti-Profiteering Case Due to Unverified ITC Reversal Claims

May 2, 2026 432 Views 0 comment Print

The Tribunal remanded the case after finding that ITC reversals on unsold inventory were not adequately examined. It directed fresh investigation to verify the impact on profiteering calculations and ensure proper assessment.

No GST Recovery for Two Weeks as Court Permits Delayed Appeal Filing: Telangana HC

May 2, 2026 309 Views 0 comment Print

The issue was delay in filing appeal due to alleged non-service of notice. The court allowed appeal filing with delay condonation and granted interim protection from recovery.

GST Writ Withdrawn to File Appeal, Telangana HC Allows Delay Condonation Plea

May 2, 2026 264 Views 0 comment Print

The issue involved challenging a GST order through writ instead of appeal. The court allowed withdrawal and permitted filing appeal with possible condonation of delay.

GST Appeal Allowed Despite Delay, Telangana HC Grants Liberty to File Appeal

May 2, 2026 270 Views 0 comment Print

The issue was whether a delayed appeal against a GST order could be entertained. The court granted liberty to file appeal with a delay condonation request to be decided as per law.

Telangana HC allows delayed GST appeal despite challenge to unsigned SCN & order

May 2, 2026 300 Views 0 comment Print

The issue involved challenge to GST notice and order without proper authentication. The court allowed appeal filing with delay condonation and avoided deciding merits.

Telangana HC Allows Delayed GST Appeal, Stays Garnishee Action

May 2, 2026 240 Views 0 comment Print

The issue was delayed appeal due to late awareness of GST liability. The court allowed appeal filing with delay condonation and granted temporary protection from coercive recovery.

When GST Demand Goes Beyond SCN: A Practical Story from Telangana HC

May 2, 2026 558 Views 0 comment Print

The issue was whether GST demand can exceed the show cause notice. The court held that such expansion violates Section 75(7) and must be corrected.

GST Penalty Order Invalid as Amount Exceeds SCN Proposal: Allahabad HC

May 2, 2026 390 Views 0 comment Print

The issue was imposition of a higher penalty than proposed in the show cause notice. The court set aside the order, holding it violates Section 75(7) and is without jurisdiction.

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