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Latest Articles


Why GST Authorities Cannot Retain Redemption Fine After Dropping Section 130 Penalty

Goods and Services Tax : This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 l...

June 12, 2026 30 Views 0 comment Print

Can Section 74 Be Invoked for Form 26AS & GSTR-1 Mismatches?

Goods and Services Tax : The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...

June 12, 2026 999 Views 0 comment Print

Section 122(1A), Penalty on Partners & Double Jeopardy Debate: Is Article 20(2) Really Irrelevant?

Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...

June 11, 2026 285 Views 0 comment Print

Gauhati HC Quashes GST Registration Cancellation as REG-31 Notice Was Not Issued

Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...

June 11, 2026 150 Views 0 comment Print

ITC on Factory Canteen Services Allowed Only for Employer-Borne Cost of Regular Employees

Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...

June 11, 2026 306 Views 0 comment Print


Latest News


Representation on procedural issues in filing of appeals before GSTAT

Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...

June 11, 2026 666 Views 0 comment Print

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 303 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 3000 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 840 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 5268 Views 1 comment Print


Latest Judiciary


Consolidated GST SCN for Six Years Unsustainable: Kerala HC

Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...

June 11, 2026 99 Views 0 comment Print

Coercive GST Recovery Stayed as Section 73 Demand Sought to Override Sanctioned Refund Orders: Orissa HC

Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...

June 11, 2026 78 Views 0 comment Print

Partners Liable for GST Penalty if They Benefited from Tax Evasion: Gauhati HC

Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...

June 11, 2026 108 Views 0 comment Print

ITC Cannot Be Denied Merely Due to Supplier’s Failure to Deposit GST: Gauhati HC

Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...

June 11, 2026 426 Views 0 comment Print

Orissa HC Directs GSTAT Appeal as Tribunal Became Functional & Filing Timelines Were Extended

Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...

June 11, 2026 111 Views 0 comment Print


Latest Notifications


GSTN Extends Timeline for ‘Ship To GSTIN’ & E-Way Bill Closure Implementation

Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...

June 9, 2026 11928 Views 0 comment Print

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 639 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 4434 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 18432 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 26040 Views 3 comments Print


Transfer of Input Tax Credit in case of transfer of the business

February 29, 2024 15534 Views 0 comment Print

Navigate the process of transferring unutilized Input Tax Credit (ITC) during business transfers under GST with our guide on Section 18(3) and Rule 41 of CGST Act, 2017.

Quarterly Return with Monthly Payments (QRMP) Scheme: Eligibility, Returns & Payment

February 29, 2024 5160 Views 0 comment Print

Optimize GST compliance with the QRMP scheme for small taxpayers. Eligibility up to ₹5 crore turnover. Quarterly returns, monthly tax payments. Simplify your GST filings.

Delhi HC directs GST Registration Cancellation from the date of death of Taxpayer

February 29, 2024 897 Views 0 comment Print

Ashish Garg challenges the Delhi High Court’s order cancelling his deceased father’s GST registration retroactively. The petition argues lack of proper notice, reason, and potential harm to customers.

UPVAT: HC Quashes Reassessment Order Due to Lack of Evidence to justify “reason to believe”

February 29, 2024 2031 Views 0 comment Print

Allahabad High Court rules in favor of Flipkart, emphasizing that the burden of proof for income escaped assessment lies with the assessing authority, not the taxpayer.

HC Quashed GST Order for procedural error of failure to consider response

February 29, 2024 2544 Views 0 comment Print

Samsung India Electronics disputes a Central GST demand & order in Delhi High Court. Court finds order flawed, quashing it & directing re-examination with a hearing. Notification validity remains open for challenge.

Delhi HC Directs Re-Adjudication Due to Missing GST Portal Notice

February 29, 2024 2490 Views 0 comment Print

Delhi High Court orders re-adjudication after petitioner fails to respond to a Show Cause Notice due to misplaced upload on GST portal.

Money Not ‘Goods’ Under GST Act: Delhi HC Orders Return of Cash Seized

February 29, 2024 2412 Views 0 comment Print

Delhi High Court rules in favor of petitioners, directing DGGI officials to return cash seized during a search, citing lack of authority under GST Act.

SCN & GST Registration cancellation order failed to articulate clear reasons: HC Set aside

February 29, 2024 951 Views 0 comment Print

Delhi High Court deems GST cancellation order invalid due to lack of reason and clarity, granting relief to the petitioner. Full analysis and implications provided.

Delhi HC Allows One Week to Respond to GST Registration Cancellation Notice

February 29, 2024 492 Views 0 comment Print

Delhi High Court grants one week to respond in a case of retrospective cancellation of GST registration. Full judgment analysis and implications discussed.

GST Registration Cancellation Challenged: Retrospective Effect Quashed

February 28, 2024 1230 Views 0 comment Print

Delhi High Court restricts retroactive cancellation of petitioner’s GST registration. Original order cancelled registration for past period without specifics or opportunity to defend. Court allows cancellation from notice date and clarifies considerations for retrospective action.

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