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Latest Articles


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 603 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 270 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 303 Views 0 comment Print

Selling on Amazon, Flipkart or Meesho? What You Need to Know About GST

Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...

June 11, 2026 432 Views 1 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 624 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 2994 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 837 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 5265 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 84 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 75 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 105 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 402 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 11847 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 4407 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 18423 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 26031 Views 3 comments Print


Kerala HC: Detention of Goods lawful, compliance with GST Rule 138A upheld

February 19, 2024 1029 Views 0 comment Print

Kerala High Court rules on Carpenters Classics India Pvt. Ltd. vs. Assistant State Tax Officer case, discussing compliance with GST Act Section 129 for goods detention.

No Penalty for Technical Error in e-Way Bill Part B: Allahabad HC

February 19, 2024 1191 Views 0 comment Print

Read how Varun Beverages Limited successfully challenged a penalty under the UPGST Act due to a technical mistake in e-Way Bill Part B, with no indication of fraudulent intention by the department.

Weekly newsletter from Chairman, CBIC dated 19/02/2024

February 19, 2024 891 Views 0 comment Print

Read the latest CBIC news on Customs processes, international collaboration with New Zealand Customs, GST advancements, and successful smuggling prevention efforts. Stay informed!

Section 73(5) Voluntary Deposit can be treated as Mandatory Appeal Pre-Deposit: Bombay HC

February 18, 2024 4746 Views 0 comment Print

Bombay High Court ruled that voluntary deposits under Sec 73(5) of CGST Act can be considered as mandatory pre-deposits for appeals. Details of Chetankumar Jasraj Palgota HUF Vs State of Maharashtra case.

Delhi HC ordered GST registration cancellation from application date; compliance required by petitioner

February 18, 2024 948 Views 0 comment Print

Krishan Traders’ plea for cancellation of GST registration due to business closure is partially granted by Delhi HC, with modified cancellation date and conditions.

GST: Kerala HC Grants Extension for Penalty Appeal Filing

February 18, 2024 864 Views 0 comment Print

C & R Hotels Pvt. Ltd. gets additional time to appeal a penalty imposed under Section 45A of the KGST Act as Kerala High Court intervenes, ensuring due process.

Delhi HC Stay: DVAT Registration Misused for GST ITC Availment

February 18, 2024 1011 Views 0 comment Print

Delhi High Court stays proceedings against misuse of DVAT registration for wrongful GST ITC availment in the case of Aakash Gupta vs. Commissioner.

Delhi HC Sets Aside Cryptic GST Refund Rejection Order

February 18, 2024 1056 Views 0 comment Print

Delhi High Court nullifies an ambiguous Order-in-Appeal dismissing GS Exim International LLP’s appeal against a GST refund rejection. The court orders a fresh hearing for a fair decision.

Allahabad HC Quashed order rejecting GST appeals as time-barred; Appeals to be reheard

February 18, 2024 1113 Views 0 comment Print

Allahabad High Court rules on electronic CGST appeals, stating no need for self-certified copies under Rule 108. A landmark decision for digital filings.

Allahabad HC: Quashed penalty for e-way bill errors, no tax evasion intent

February 18, 2024 3162 Views 0 comment Print

Allahabad High Court emphasizes fair tax collection in Hawkins Cookers Ltd. case, quashing penalty for a clerical error in E-Way bills. Read the detailed analysis.

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