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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 474 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 174 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 312 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 498 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 252 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 1053 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 861 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 84 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 78 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 87 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 303 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 13323 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 660 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


Assessee entitled to Interest on Delayed GST Refund: Gujarat High Court

August 12, 2023 2013 Views 0 comment Print

An analysis of Gujarat High Court’s ruling on the assessee’s entitlement to interest for delayed refund by the Revenue Department under the CGST Act.

GST Refund application cannot be rejected without giving a proper opportunity

August 12, 2023 1449 Views 0 comment Print

Explore the recent Bombay High Court judgment in M/s. Wallem Shipmanagement (India) Pvt. Ltd. v. The Union of India & Ors, highlighting the significance of fair opportunities and adherence to natural justice in the rejection of GST refund applications. Understand the implications for businesses facing Show Cause Notices during the pandemic and the court’s commitment to ensuring a just and reasonable process. Stay informed about the legal principles governing such cases.

Mismatch in ITC in GSTR-2B/3B: Introduction of Rule 88D & DRC-01C

August 12, 2023 7314 Views 0 comment Print

Explore the new Rule-88D handling mismatches in ITC between GSTR-2B/3B. Learn about DRC-01C, applicable taxpayers, and procedures under GST Notification 38/2023.

Calcutta HC: Update SOR for Pre/Post-GST Govt. Contracts or Appeal to Additional Chief Secretary

August 12, 2023 1449 Views 0 comment Print

Analysis of Calcutta High Court’s direction to Sunshine Enterprise regarding execution of Government contracts without updating Schedule of Rates (SOR) for GST.

Tax Fraud Case: Conditional bail granted in absence of justification for further pre-trail incarceration

August 11, 2023 930 Views 0 comment Print

Punjab and Haryana High Court granted conditional bail in case of revenue fraud of more than 4.61 crores as there is no justification for further pre-trial incarceration.

GST Gameplay on Online Gaming

August 11, 2023 8736 Views 1 comment Print

Explore the impact of the 28% GST imposition on online gaming, casinos, and horse racing as recommended by the 50th GST Council meeting. Understand the industry’s outrage, the blurred line between games of skill and chance, and the government’s intention to tax the value generated by these activities. Learn about the potential consequences for players and the gaming industry, and the broader implications for the taxation of virtual assets and emerging markets. Stay informed about the evolving regulatory landscape in the online gaming sector.

Rejection of refund application without granting opportunity of hearing is violative of principle of natural justice

August 11, 2023 1581 Views 0 comment Print

Delhi HC in v Shivbhola Filaments Private Limited. v.  Assistant Commissioner of CGST restored refund application rejected by Adjudicating Authority and held that assessee would not be left unheard.

Impact of Imposing 28% GST on Online Gaming Industry: Government’s Response

August 11, 2023 2301 Views 1 comment Print

Learn about estimated size of India’s online gaming industry, projected revenue collection from proposed 28% GST, and rationale behind imposing 28% GST. Impact of the 28% GST on growth and revenue generation of online gaming industry, as outlined by Indian Government.

Request to consider mechanism to remit interest on un-utilized ITC

August 11, 2023 8796 Views 2 comments Print

I propose that the CGST Department consider the introduction of a mechanism to remit interest on un-utilized ITC. Much like the system implemented for income tax refunds, where interest is added for retaining tax till filing of return and claim, this approach could offer businesses a much-needed relief when faced with a scenario of accumulating un-utilized ITC.

Madras HC: GST Department to De-Freeze Bank Account on Tax Instalment Payment

August 11, 2023 1500 Views 0 comment Print

Madras HC directs the GST Department to de-freeze N.S. Rathinam And Sons PVT Ltd’s bank account after the first installment of tax is paid.

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