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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


वस्तु एवं सेवा कर अधिनियम के अंतर्गत विभिन्न उच्च न्यायालय के निर्णय की बाध्यता

January 20, 2024 2343 Views 1 comment Print

वस्तु एवं सेवा कर अधिनियम 2017 के अंतर्गत विभिन्न विवादों ने जन्म लिया है। इन विवादों पर प्रथम अपील से करदाता को कोई लाभ प्राप्त नहीं हो रहा है। यदि करदाता उच्च न्यायालय रिट पिटीशन फाइल करता है। तो उसे लाभ मिलता है। न्यायाधिकरण की स्थापना नहीं होने के कारण जीएसटी के करदाताओं को सीधे […]

Applicability of GST Amnesty Scheme to Orders passed on or after 1-04-2023?

January 20, 2024 2652 Views 0 comment Print

Explore the Central Government’s GST amnesty scheme, its eligibility criteria, and a notable case’s exception for orders after April 1, 2023. Stay informed for compliance.

GST on Joint Development Agreement: Key Tax Implications

January 20, 2024 7503 Views 0 comment Print

Understand GST implications on Joint Development Agreements in real estate. Learn about taxability, rates, reverse charge mechanism, and ITC eligibility for developers and landowners.

GST on Late Payment Charges/Interest from Buyers: Applicability & Tax Rates

January 20, 2024 32220 Views 3 comments Print

GST implications on interest and penalty for delayed payments in property transactions. Learn about applicability, tax rates, and time of supply under Section 12(6).

Kerala HC direct Rectification of Mistaken ITC Claim under CGST & SGST Instead of IGST 

January 19, 2024 17871 Views 0 comment Print

Kerala High Court’s recent case involving Divya S.R. under CGST and SGST Acts. The court directs consideration of a rectification application for mistakenly claimed IGST input tax credit.

Allahabad HC Addresses ITC Blockade in Amarnath Trading Company vs. State of U.P.

January 19, 2024 1041 Views 0 comment Print

In a recent case before the Allahabad High Court, Amarnath Trading Company took on the State of Uttar Pradesh, challenging an order that blocked Input Tax Credit (ITC) worth Rs. 53,61,832.

Patna High Court Dismisses Plea Against GST Registration Cancellation

January 19, 2024 867 Views 0 comment Print

In a recent judgment, the Patna High Court dismissed a writ petition challenging the cancellation of GST registration by the Union of India. The petitioner, Ramesh Radav, contended that the cancellation order, dated 20.01.2021, was based on a show-cause notice that directed appearance on 04.01.2021.

Guide to Electronic Credit Reversal and Re-claimed Statement (ECRRS)

January 19, 2024 20127 Views 1 comment Print

Introduction The Government has notified certain changes in Table 4 of Form GSTR-3B to enable taxpayers to report correct information regarding ITC availed, ITC reversal, ITC re-claimed, and ineligible ITC through Notification No. 14/2022 – CT. Circular 170/2022-CGST also was issued to clarify disclosure practices that can be followed. The intention of the change was […]

Disposing of revision application in undue haste is unlawful act

January 19, 2024 774 Views 0 comment Print

Jharkhand High Court held that Additional Commissioner of Commercial Taxes has acted in undue haste in disposing of the revision applications. It is trite law that if an authority acts in undue haste, malice in law is to be presumed and his action is deemed to be mala fide.

Goodyear India Challenges GST Notice: Kerala HC Disposes with Appeal Option

January 19, 2024 1578 Views 0 comment Print

Kerala High Court’s ruling on Goodyear India Limited’s GST dispute urges exploration of statutory appeals under CGST/SGST Act, emphasizing legal remedies.

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