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Latest Articles


GST Refund Cannot Be Denied for Double Payment Due to Limitation: Orissa HC

Goods and Services Tax : The Court ruled that limitation under Section 54 cannot bar refund of mistakenly paid GST. It held that excess tax collected witho...

April 25, 2026 222 Views 0 comment Print

Liquidated Damages vs. “Tolerating an Act” under GST – Reframing the Debate through Substance

Goods and Services Tax : Explains why liquidated damages are generally not subject to GST unless linked to a supply. Highlights the importance of distingui...

April 25, 2026 300 Views 0 comment Print

ITC Not Blocked on Leasehold Transfers Without Construction: HC Quashes GST Notice

Goods and Services Tax : The Court ruled that ITC on GIDC charges is allowable where no construction is involved. It also held that Section 74 proceedings ...

April 24, 2026 246 Views 0 comment Print

GST Recovery Against Legal Heir Invalid Without Prior Adjudication Under Law

Goods and Services Tax : The court held that recovery cannot proceed against a legal heir without determining liability under Section 93, reinforcing due p...

April 24, 2026 453 Views 0 comment Print

Real Masterminds vs Soft Targets: What ₹1,825 Crore GST Scam Teaches Us

Goods and Services Tax : The comparison shows how large-scale frauds go undetected for years while professionals face immediate coercive action. Courts hav...

April 23, 2026 768 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 2676 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 20400 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 654 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 792 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 981 Views 1 comment Print


Latest Judiciary


Telangana HC Rejects Vires Challenge to Section 16(2)(c); Permits Delayed GST Appeal

Goods and Services Tax : The court refused to entertain a constitutional challenge raised to bypass limitation. It allowed filing of appeal with delay cond...

April 25, 2026 126 Views 0 comment Print

Excess ITC Case: Telangana HC Declines Vires Challenge to Section 16(2)(c)

Goods and Services Tax : The court declined to examine the constitutional validity of Section 16(2)(c) in absence of clear factual basis. It held that disp...

April 25, 2026 114 Views 0 comment Print

GST ITC Denial on GSTR-2A Mismatch: Telangana HC Allows Rectification Route

Goods and Services Tax : The court addressed denial of input tax credit due to mismatch with GSTR-2A and missing invoices. It allowed the taxpayer to seek ...

April 25, 2026 162 Views 0 comment Print

Ex-Parte GST Order Set Aside Due to No Opportunity to Reply to Show Cause Notice

Goods and Services Tax : The court held that an adjudication order passed without considering the taxpayer’s reply is unsustainable. It remitted the matt...

April 24, 2026 393 Views 0 comment Print

Composite GST Notice Invalid as Issued for Multiple Years: Kerala HC Quashes Proceedings

Goods and Services Tax : The Court held that a single show cause notice covering multiple assessment years is not legally sustainable. Authorities were per...

April 24, 2026 198 Views 0 comment Print


Latest Notifications


Kerala GST Framework for Scrutiny and Appeal of Appellate Orders

Goods and Services Tax : This case highlights how delays in filing appeals against adverse GST orders weaken the department’s legal position. It undersco...

April 25, 2026 51 Views 0 comment Print

Kerala GST: Guidelines for Transfer of Files & Records Post Reorganization

Goods and Services Tax : This case examines delays in transferring non-priority files after departmental restructuring. It mandates systematic redistributi...

April 25, 2026 51 Views 0 comment Print

Appeal/Revision Process for AIT&ST/KVAT Tribunal Orders

Goods and Services Tax : This case highlights lapses in examining tribunal orders before filing revisions. It mandates detailed legal analysis and reasoned...

April 25, 2026 39 Views 0 comment Print

Jurisdiction & Functions of “Proper Officers” under Kerala GST Act, 2017 – Reg.

Goods and Services Tax : The ruling highlights gaps in recovery proceedings due to unclear role allocation. It strengthens the system by redefining respons...

April 25, 2026 45 Views 0 comment Print

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 768 Views 0 comment Print


Right to Challenge Section 129(3) GST Order Upheld Despite Technical Issues: Calcutta HC

August 19, 2024 1041 Views 0 comment Print

Calcutta HC reinstates GST appeal for Rahul Bansal, ruling technical glitches can’t negate statutory rights to challenge orders under Section 129(3).

Failure to check order at GST portal due to registration cancellation: HC directs fresh adjudication

August 19, 2024 378 Views 0 comment Print

Kerala High Court grants a petitioner the opportunity to challenge GST assessment orders uploaded post-registration cancellation, subject to deposit of ₹10 lakhs.

Failure to comply with Section 28(1) – GST Registration Cancellation:  Calcutta HC directs reconsideration

August 19, 2024 714 Views 0 comment Print

Calcutta High Court grants a final opportunity to a business owner to comply with WBGST Sec. 28(1) after non-compliance led to the cancellation of GST registration.

Calcutta HC Allows GST Appeal Delay condonation Application Under Limitation Act

August 19, 2024 1452 Views 0 comment Print

Calcutta HC directs GST registrant to file delay condonation application under Limitation Act for appeal rejection despite pre-deposit. Order set aside for reconsideration.

GST Appellate Authority Can Condone Delay Beyond One Month Under Section 107(4): Calcutta HC

August 19, 2024 825 Views 0 comment Print

Calcutta HC overturns GST appeal dismissal, condoning the delay caused by technical issues on the GST portal. Case sent back for rehearing on merits.

GST ITC Claims for non-operational Companies: HC quashes petition seeking cancellation of bail

August 19, 2024 981 Views 0 comment Print

Delhi HC upholds bail granted to Sanjeev Malhotra in GST fraud case, ruling against the petition for cancellation of bail.

Calcutta HC quashes SCN under GST Lacking Date, Time and Venue

August 19, 2024 624 Views 0 comment Print

Calcutta High Court rules that a Show Cause Notice without date, time, and venue for a hearing is invalid, directing a fresh adjudication process.

Lack of Proper Knowledge of GST Portal: Calcutta HC Condones Delay

August 19, 2024 606 Views 0 comment Print

Calcutta HC condones delay in GST appeal filing, restoring the case for a small businessman who missed the deadline due to GST portal issues.

Calcutta HC Orders Restoration of GST Registration on Compliance

August 19, 2024 570 Views 0 comment Print

Calcutta HC orders the restoration of GST registration for Intek Survey Engineering upon payment of due taxes and filing returns. Compliance to be verified within two weeks.

GST Registration cancellation- Failure to avail amnesty Scheme: Patna HC Quashes Writ

August 19, 2024 375 Views 0 comment Print

Patna HC dismisses Bharti Enterprises’ petition against GST registration cancellation due to delay and failure to avail amnesty scheme, citing lack of diligence.

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