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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


No personal hearing; Order set aside, remit for fresh decision: Allahabad HC

February 18, 2024 993 Views 0 comment Print

Explore the detailed analysis of the case between Atlas Cycles Haryana Ltd and State of U.P. regarding the necessity of personal hearing under the U.P. G.S.T. Act. Find out why the impugned order was set aside and what steps are to be taken next.

Absence of E-way bill: No Penalty until department proves intention to evade tax

February 17, 2024 5571 Views 1 comment Print

Allahabad High Court rules in M/s. Falguni Steels v. State of UP case, penalties cannot be imposed for mere technical errors without intent to evade tax. Learn more.

CA Certificate required to be considered by department while disallowing ITC claim

February 17, 2024 4887 Views 0 comment Print

Read about Madras High Court’s ruling in Ingram Micro India v. State Tax Officer. Assessment order quashed due to failure in considering crucial documents and Chartered Accountant’s certificate.

Refund of taxes to unregistered buyers upon cancellation of construction service agreement

February 17, 2024 3096 Views 2 comments Print

Learn how unregistered buyers can claim tax refunds on cancelled construction agreements. Understand eligibility, procedure, and relevant GST provisions.

Section 56 Interest cannot be Denied for GST Refund Application Discrepancies

February 16, 2024 1467 Views 0 comment Print

Rajasthan High Court rules that discrepancies in refund applications do not justify denying interest under Section 56 of the Central Goods and Services Tax Act, 2017.

Kerala HC Upholds Tribunal’s Decision on Luxury Tax for Bethsaida Hermitage

February 16, 2024 1020 Views 0 comment Print

Kerala High Court dismisses Bethsaida Hermitage’s plea against luxury tax assessment on ayurveda income and miscellaneous income for AY 2014-15.

Transfer of development rights would be considered as service under GST Law

February 16, 2024 8889 Views 0 comment Print

Prahitha Constructions Private Limited Vs Union of India (Telangana High Court) The Hon’ble Telangana High Court in the case of M/s. Prahitha Constructions Private Limited v. Union of India and Ors. [Writ Petition No. 5493 of 2020 dated February 09, 2024] dismissed the writ petition and held that transfer of development rights would be considered […]

Cess levied under Goa Cess Act is valid and not subsumed by GST Laws

February 16, 2024 1545 Views 0 comment Print

The Honble Bombay High Court in Sesa Sterlite case validates the levy of Cess under the Goa Rural Improvement and Welfare Cess Act, asserting its not subsumed by GST laws. Get insights into the courts decision and its implications.

Madras HC Quashes GST Revision Order Against Renault Nissan

February 16, 2024 2340 Views 0 comment Print

Madras High Court overturns GST revision order, granting Renault Nissan a chance for fair hearing on their substantial ITC refund claim. Read for detailed insights.

UPVAT Act: Revisional jurisdiction does not empower HCs to revaluate factual evidence

February 16, 2024 597 Views 0 comment Print

Allahabad High Court clarifies that under the UPVAT Act, High Court’s revision jurisdiction is limited to questions of law, jurisdictional errors, or procedural irregularities.

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