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Latest Articles


Section 155 GST: How Much Must Buyers Prove for ITC Claims?

Goods and Services Tax : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...

June 13, 2026 438 Views 0 comment Print

Dual GST Jurisdiction: How Parallel Proceedings Are Burdening Taxpayers

Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...

June 13, 2026 162 Views 0 comment Print

Pre-Deposit In Penalty Only Proceedings Under GST: A Challenge To Fair Appellate Remedy

Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...

June 13, 2026 303 Views 0 comment Print

FY 2019-20 GST Interest Notices: Can Section 50 Revive Time-Barred Proceedings?

Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...

June 13, 2026 474 Views 0 comment Print

Madras HC Says ITC Cannot Be Denied for Missing Lorry Receipts Alone

Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...

June 13, 2026 246 Views 0 comment Print


Latest News


GST Audit Flags MSME Challenges: Key Recommendations to Improve Ease of Doing Business

Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...

June 13, 2026 132 Views 0 comment Print

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 1050 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 315 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 3033 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 858 Views 0 comment Print


Latest Judiciary


Telangana HC Grants Bail in ₹30 Crore GST Fraud Case as No Complaint Filed Despite 60 Days of Custody

Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...

June 14, 2026 78 Views 0 comment Print

Delhi HC Grants Interim Relief in ₹458 Crore GST Dispute to IndiGo 

Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...

June 14, 2026 75 Views 0 comment Print

GST Appeals Cannot Be Rejected as Time-Barred Without Proving GST Order Communication Date: Allahabad HC

Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...

June 14, 2026 81 Views 0 comment Print

P&H HC Directs Decision on GST Fraud Complaint Within One Month

Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...

June 14, 2026 63 Views 0 comment Print

Karnataka HC Quashes GST Order as Authority Ignored Replies & 14 Supportings

Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...

June 14, 2026 81 Views 0 comment Print


Latest Notifications


GSTAT Mumbai Issues Notice on Operational Launch & Appeal Filing

Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...

June 12, 2026 192 Views 0 comment Print

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 300 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 13302 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 657 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 4767 Views 0 comment Print


No Advance Ruling for Completed Self-Assessed Taxed Supplies

January 29, 2024 474 Views 0 comment Print

Explore the GST AAR Karnataka ruling on statutory levies by AGP City Gas. Understand the implications and exemptions. Learn why advance rulings can’t apply to completed supplies with self-assessed tax.

Madras HC Quashes GST Assessment Order: Petitioner Granted Opportunity to Cure Defects

January 29, 2024 1680 Views 0 comment Print

Madras High Court quashes GST assessment order, grants petitioner a fair chance to address defects. Key insights into Sri Guberan Steels vs. Assistant Commissioner case.

Can proviso to Section 50(1) of CGST Act surpass scope of Section 50(1)?

January 29, 2024 2973 Views 0 comment Print

Explore the interpretation challenges surrounding the proviso to Section 50(1) of CGST Act, 2017. Analyzing the Madras High Court judgment on Eicher Motors Limited case.

Challenging Show Cause Notice Bunching: CGST Act Section 73 Analysis

January 28, 2024 14163 Views 0 comment Print

Learn the essential details of the Titan Company Ltd’s legal battle challenging bunched show cause notices in compliance with the CGST Act and the High Court’s ruling up on this case

Late Fees Imposed under Section 47 for delayed filing of GSTR 9C: Legal Analysis

January 28, 2024 30027 Views 5 comments Print

Understand legal framework regarding late fees imposed under Section 47 for delayed filing of GSTR 9C. Learn what to do when GSTR 9 and GSTR 9C are filed belatedly.

E-invoice Compliance under GST: Changes and Implementation

January 28, 2024 3810 Views 0 comment Print

Explore the revised turnover limit for mandatory e-invoicing under GST, effective August 1, 2023. Learn about the process, verification, and exemptions.

Understanding Section 22 of GST Act 2017: Registration Requirements

January 28, 2024 35634 Views 0 comment Print

Introduction: Section 22 of the GST Act, 2017 outlines the registration requirements for suppliers. This article delves into the meaning, definition, and analysis of Section 22, covering thresholds, exemptions, and implications for businesses. SECTION 22 OF GST ACT, 2017 : PERSONS LIABLE FOR REGISTRATION 1. Every supplier shall be liable to be registered under this […]

Writ Petition Challenging CGST Act Section 16(4) Dismissed as Withdrawn

January 27, 2024 19023 Views 0 comment Print

The Kerala High Court dismisses Tyre India Spare India’s writ challenging CGST Act’s Section 16(4). Assessee granted extended appeal time till Jan 31, 2024, as per Notification No. 53/2023.

Rectification of GSTR-1 Allowed Beyond Refund Application Limit by P&H HC

January 27, 2024 2217 Views 0 comment Print

Punjab and Haryana High Court permits rectification of GSTR-1 beyond the limit for refund application. Analysis of the case and its implications for taxpayers.

Classification of Services cannot be subject matter of writ petition: Madras HC

January 27, 2024 1056 Views 0 comment Print

Explore recent Madras High Court judgment on KPR Concrete Readymix vs. STO regarding GST classification. Understand implications and court’s decision on disputed services.

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