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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 90 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 231 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 144 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 273 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 399 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 600 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 300 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 2991 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 834 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 5259 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 78 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 102 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 348 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 108 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 11724 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 636 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 4404 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 18411 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 26028 Views 3 comments Print


Allahabad HC condones delay of 1365 days in Appeal filing under UPVAT

January 30, 2024 2895 Views 0 comment Print

Allahabad High Court’s judgment condoning 1365 days delay in a tax appeal, analyzing reasons and legal justifications. Key insights on delay condonation in tax cases.

E-way bill not updated: No penalty for Technical Errors if no Mens Rea established

January 30, 2024 2751 Views 0 comment Print

Allahabad High Court’s detailed judgment in Ashoka P.U. Foam (India) Pvt. Ltd. vs. State of U.P. highlights the significance of proving intent in tax evasion cases, emphasizing the need to distinguish technical errors from deliberate actions under UPGST.

No Penalty for E-Way Bill Part B Non-Filing if Invoice Contains Vehicle Details: Allahabad HC

January 30, 2024 4746 Views 0 comment Print

Read the detailed analysis of Allahabad High Court’s judgment on penalty for non-filing of Part B of e-way bill. Learn why the court quashed the order and allowed the petition.

GST Order Invalid Without Proper Notice, Summary Insufficient: Jharkhand HC

January 30, 2024 7845 Views 0 comment Print

Read the full judgment of Alok Steel Industries vs. State of Jharkhand. Jharkhand High Court rules GST order invalid without proper show cause notice. Analysis and implications.

HC quashes Final GST Audit report as reply of Taxpayer was not considered

January 30, 2024 11958 Views 0 comment Print

Read the detailed judgment/order of the Andhra Pradesh High Court in PBL Transport Corporation vs Assistant Commissioner case. The Final Audit Report is quashed due to a violation of natural justice, as the petitioner’s reply was not considered. Get insights into the legal proceedings and implications.

Draft reply to show cause notice under section 16(4) of CGST Act, 2017

January 29, 2024 63648 Views 3 comments Print

Explore the implications of GST Section 16(4) on Input Tax Credit (ITC) with legal insights, challenges, court cases, and recent developments. Learn about the evolving landscape of GST compliance.

Guwahati HC: Restore GST Registration on Pending Returns Compliance

January 29, 2024 1182 Views 0 comment Print

Learn from Sanjoy Nath Vs Union of India case: Guwahati High Court directs GST registration restoration if returns filed with taxes, interest, and penalty.

GST not Leviable on course fees paid by students to educational institution: Delhi HC

January 29, 2024 4449 Views 0 comment Print

Explore the Delhi High Court ruling: GST not applicable on course fees. Detailed analysis of Association of Diplomate of National Board Doctors case.

Retrospective GST Registration Cancellation must be intended & warranted: Delhi HC

January 29, 2024 786 Views 0 comment Print

Explore Bridgekala vs. Commissioner of Delhi GST case. Delhi High Court’s stance on GST registration retrospective cancellation and consequences. Full analysis here.

MGST: Guidelines for SGST Reimbursement on Tickets of movie ‘Satyashodhak’

January 29, 2024 1521 Views 0 comment Print

Explore the latest trade circular from the Commissioner of State Tax, Maharashtra, outlining the procedure for reimbursement of SGST on movie tickets. Learn about eligibility, application process, and consumer benefits

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