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Latest Articles


GSTR-1 vs GSTR-3B: What’s the Difference and Which One Do You File First?

Goods and Services Tax : The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...

June 12, 2026 111 Views 0 comment Print

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 198 Views 0 comment Print

GST in India: Shift toward Destination based Taxation

Goods and Services Tax : GST allocates tax revenue to the state where goods and services are consumed rather than produced. The key takeaway is that strong...

June 12, 2026 12 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 1851 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 339 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 714 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 3003 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 5274 Views 1 comment Print


Latest Judiciary


ITC Cannot Be Denied Solely for Absence of Lorry Receipts & Weighment Slips: Madras HC

Goods and Services Tax : The issue was whether ITC could be denied solely because the taxpayer failed to produce lorry receipts and weighment slips despite...

June 12, 2026 51 Views 0 comment Print

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 177 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 90 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 129 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 477 Views 0 comment Print


Latest Notifications


GSTAT Committee Proposes Rule Changes to Ease Appeals

Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...

June 12, 2026 66 Views 0 comment Print

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 12072 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 4482 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 18450 Views 0 comment Print


Refusal to grant certified copies of order/note sheet & search warrant is valid: Orissa HC

January 31, 2024 1626 Views 0 comment Print

Orissa High Court validates refusal to provide certified copies of order sheet and search warrant in GST case. Detailed analysis and implications explained.

GST refund cannot be rejected for mere non-uploading of shipping bill details in Form GSTR-1

January 31, 2024 1401 Views 0 comment Print

Explore the Calcutta High Court judgment in Sunil Kumar Poddar vs. Additional Commissioner, addressing the rejection of GST refund due to missing shipping details in GSTR-1

Delhi HC Grants Anticipatory Bail in alleged GST Fraud Case

January 31, 2024 1566 Views 0 comment Print

Read the full text of the judgment/order by Delhi High Court on the Directorate General of GST Intelligence vs Jitender Kumar case involving a Rs 195 Crores GST fraud.

Assessment Order liable to be set aside when Notice is not served physically

January 31, 2024 4035 Views 0 comment Print

Explore the implications of the Madras High Courts decision in Jak Communications vs. Deputy Commercial Tax Officer, setting aside an Assessment Order for lack of physical notice service.

Payment of Tax & Interest under GST can be made in installments: Calcutta HC

January 31, 2024 1878 Views 0 comment Print

Explore the Calcutta High Courts ruling in Neel Kamal vs. Assistant Commissioner, allowing tax and interest payment in 10 instalments due to financial hardship and delayed revenue detection.

Calcutta HC Directs Consideration of GSTR-9C in GST Short Payment Case

January 31, 2024 2706 Views 0 comment Print

Read the Calcutta High Court judgment in Sanjeevani Gum Udyog vs. State of West Bengal, setting aside tax orders and directing a review based on GSTR-9C submission

GST Interest Applies Only to Cash Payments & not to Adjustments via Electronic Ledger

January 31, 2024 2898 Views 0 comment Print

Explore the Calcutta High Court judgment on interest under Section 50 in AC Banerjee & Sons vs. State of West Bengal. Learn about the clerical mistake, scrutiny, and implications

GST Penalty Inapplicable for Ground Not Stated in SCN: Allahabad HC

January 31, 2024 3066 Views 0 comment Print

Explore the Allahabad High Court judgment emphasizing the importance of sticking to show cause notice grounds, preventing authority overreach and ensuring procedural fairness.

Non-filing of Returns Doesn’t Justify Retrospective GST Registration Cancellation: Delhi HC

January 31, 2024 792 Views 0 comment Print

Delhi High Court sets aside retrospective cancellation of GST registration in Polytec Industries case. Learn the details of the order and its implications.

Unveiling the Debate on GST Rate Rationalization in India

January 31, 2024 1062 Views 0 comment Print

Dive into the five-year debate on GST rate rationalization in India. Explore complexities, inverted duty challenges, and potential solutions for a balanced tax structure promoting economic growth.

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