This practical note explains how taxpayers and professionals can rely on the Bagga Vet Pharma ruling to challenge non-speaking GST orders. It highlights the importance of natural justice, reasoned adjudication, and proper consideration of taxpayer replies.

Learn the statutory framework governing GST refunds under Section 54 of the CGST Act, including eligibility, filing procedures, documentation, and timelines. The guide explains the key conditions for securing legitimate refunds.

This article explains how cross-empowerment under Section 6 of the GST law is meant to facilitate coordinated enforcement without allowing duplicate proceedings. It highlights the need for a formal mechanism to allocate jurisdiction and prevent harassment through parallel actions.

This article explains why 30 June 2026 is the statutory deadline for filing backlog GSTAT appeals and why taxpayers should not rely on procedural relaxations extending to 31 December 2026. It also highlights the consequences of missing the limitation period.

Learn when GST registration is mandatory, how turnover thresholds work, and when voluntary registration is beneficial. The guide explains key legal provisions, compliance requirements, and common registration mistakes to avoid.

The Karnataka High Court ruled that the time limit for filing a waiver application under Section 128A is directory, not mandatory. It held that delay alone cannot justify rejection of an application seeking waiver of GST interest and penalty.

This article examines whether Enforcement Officers can legally issue DRC-01 under Section 67 of the GST law. It explains why tax demands must be initiated only under Sections 73 or 74 through a valid Show Cause Notice.

Appeals against GST appellate orders passed before 1 April 2026 must be filed by 30 June 2026. The article explains the filing process, pre-deposit requirements, and key precautions.

The Punjab and Haryana High Court held that a GST order passed without considering the assessee's reply and without recording reasons violates the principles of natural justice. The matter was remanded for fresh adjudication after granting a proper hearing.

This article explains how Section 6(2)(b) of the CGST Act restricts dual GST proceedings on the same subject matter and tax period. It discusses jurisdictional conflicts between State and Central officers and the remedies available to taxpayers.