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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


Online Compliance Advisory: ITC Mismatch Resolution with GST DRC-01C

November 14, 2023 9792 Views 0 comment Print

Advisory on how to resolve Input Tax Credit (ITC) mismatches between GSTR-2B and GSTR-3B using new GST DRC-01C. Take action to avoid filing disruptions!

CGST Rule 144A(1): Non-Payment Consequences & Enforcement Procedures

November 14, 2023 3633 Views 0 comment Print

Article explains intricacies of CGST Rule 144A (1) enforcement and disposal procedures, focusing on penalties under Section 129(1). Learn consequences, exceptions, and practical examples

GST Rule 42 and 43: Reversal of Input Tax Credit

November 14, 2023 54252 Views 0 comment Print

Article explains intricacies of GST Rule 42 and Rule 43, governing reversal of Input Tax Credit. Learn calculation methods and scenarios through an illustrative example.

Kerala HC rejects Application for Transitional Credit filed after 5 years

November 14, 2023 915 Views 0 comment Print

Kerala High Court dismisses writ petition as application for extending limitation, filed after five years, for claiming TRAN 1 transitional credit is rejected. Full judgment.

Non-Constitution of GST Appellate Tribunal: Patna HC grants relief to Petitioner

November 13, 2023 918 Views 0 comment Print

Patna High Court grants relief to Cohesive Infrastructure Developers Pvt. Ltd. due to non-constitution of Appellate Tribunal. Full analysis of the judgment in Cohesive Infrastructure Developers Pvt. Ltd. vs. Central Board of Indirect Taxes and Customs.

Orissa HC Stays GST Demand: 20% Deposit, GSTAT Non-constitution

November 13, 2023 1182 Views 0 comment Print

Orissa High Court stays GST demand on non-constitution of GSTAT. Analysis of the judgment in Smt. Sanghamitra Nanda vs. Central Board of Indirect Taxes and Customs.

Timely Resolution: GST Appeals under Section 107(13)

November 13, 2023 3009 Views 0 comment Print

Explore the dynamics of GST appeals under Section 107(13) and Rule 138C. Learn about timely decisions, e-way bill inspections, and the crucial role of proper documentation.

Gujarat High Court Halts GST Recovery Amid Tribunal Dysfunction

November 13, 2023 1503 Views 0 comment Print

Gujarat High Court grants stay on recovery of GST dues as GST Appellate Tribunal remains non-functional. Detailed analysis of the Rajkalp Mudranalya Private Limited case.

GST Penalty Quashed, Emphasizes Hearing Rights: Allahabad HC

November 13, 2023 1431 Views 0 comment Print

Allahabad High Court quashes GST penalty in New India Traders case, stresses the importance of opportunity of hearing. Detailed analysis and implications.

Allahabad HC: Tribunal Can Consider Late VAT Forms under UPVAT

November 13, 2023 711 Views 0 comment Print

Allahabad High Court allows consideration of late UPVAT forms due to unavoidable circumstances. Detailed analysis of Sah Agencies Pvt. Ltd. Vs Commissioner case.

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