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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 138 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 1518 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 315 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 156 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 327 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 684 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 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 135 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 120 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 453 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 114 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 12021 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 4464 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 18435 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 26094 Views 3 comments Print


Essentials of GST Audit: Types, Forms and Procedures

January 25, 2024 11565 Views 2 comments Print

Discover intricacies of GST audit – from types and forms to procedures involved. Explore Section 65 and Section 66 audits, notices, reports, and compliance details

GST Case Law Compendium – January 2024 Edition

January 25, 2024 10749 Views 0 comment Print

Explore critical GST case law issues in the January 2024 edition. From appeal limitations to registration cancellations, get key legal insights for GST compliance.

Decoding GST Law: High Court Ruling on Clubbing Show Cause Notices

January 25, 2024 2322 Views 0 comment Print

Explore the recent legal twist in GST law as Titan Company challenges clubbing show cause notices. Uncover insights on Section 73 implications and the court’s pivotal decision.

Objective Criteria must for GST Registration Cancellation: Delhi HC:

January 25, 2024 966 Views 0 comment Print

Explore the Delhi High Court’s ruling on GST registration cancellation. Learn why proper officer decisions must rely on objective criteria. Full judgment analysis.

Kerala HC Directs Interest on Delayed GST Refund: Flooratex Rubber Case

January 25, 2024 1053 Views 0 comment Print

Kerala High Court orders interest on delayed GST refund to Flooratex Rubber, rejecting CGST and IGST portions. Legal analysis and implications discussed.

Retrospective GST Registration Cancellation Requires Justification: Delhi HC

January 25, 2024 1536 Views 0 comment Print

Explore the Delhi High Court’s ruling on retrospective GST registration cancellation. Learn about the importance of justification and objective criteria. Full judgment analysis.

Format of Draft Reply on DRC-01 GST

January 25, 2024 116370 Views 0 comment Print

Challenge a GST Show Cause Notice effectively. Explore legal defenses citing unsigned notice, incorrect DIN, early hearing date, and discrepancies. Learn from legal precedents for a robust reply.

Consider Rectification Request for ITC Claimed under CGST & SGST Instead of IGST: HC

January 25, 2024 43650 Views 0 comment Print

Explore the Kerala High Courts directive on rectification applications for wrongly claimed ITC under CGST and SGST instead of IGST. Legal insights and implications.

SCN for GST registration cancellation without proper reasoning is invalid

January 25, 2024 1032 Views 0 comment Print

Explore the Delhi High Courts decision setting aside GST registration cancellation due to an invalid Show Cause Notice lacking proper reasoning. Legal insights on the case.

TDS u/s 192 Not Conclusive Proof of Incentive to directors as Salary for GST: Madras HC

January 25, 2024 2709 Views 0 comment Print

Madras High Court judgment on TDS u/s 192 challenges the GST liability on performance-linked incentives to whole-time directors. Full analysis here.

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