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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 615 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 234 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 348 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 582 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 273 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 159 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 1062 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 99 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 105 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 96 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 87 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 102 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 198 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 315 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 13389 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 4779 Views 0 comment Print


Transitional credit claim for period prior to approval of resolution plan by NCLT is not allowable

July 22, 2023 909 Views 0 comment Print

Jharkhand High Court held that as liability of earlier management cannot be shifted to current management, similarly, credit of earlier management cannot be shifted to current management. Hence, claim of transitional credit prior to the approval of the resolution plan by the National Company Law Tribunal (NCLT) is not allowable.

No Penalty for One-Day E-way Bill Expiry Delay

July 22, 2023 1587 Views 0 comment Print

In a significant ruling, the Calcutta High Court held that a less than a day delay in the expiry of an E-way bill due to reasons beyond control is excusable, setting aside penalties in the case of Ashok Mishra Vs State of West Bengal & Ors.

जीएसटी धारा 69 की वैधता – आशीष कक्कड़ मामले में इलाहाबाद उच्च न्यायालय के फैसले का विश्लेषण

July 22, 2023 1662 Views 0 comment Print

Dive into the legal challenge against Section 69 of CGST Act. Sri Vikram Chaudhary vs. Union of India. Arrest, confession, and constitutional arguments explored.

CCI Clears JKG Construction of Anti-Profiteering Charges

July 22, 2023 645 Views 0 comment Print

CCI dismisses anti-profiteering case against JKG Construction Pvt. Ltd., confirming no additional projects beyond JKG Palm Court were executed.

CCI Dismisses Anti-Profiteering Case: L&T Parel Project LLP

July 22, 2023 576 Views 0 comment Print

Read the full text of the Competition Commission of India’s decision to dismiss Anti-Profiteering proceedings against L&T Parel Project LLP.

Clarification on Circular No. 193/05/2023-GST (17th July 2023) – Simplified

July 21, 2023 49113 Views 1 comment Print

Get simplified insights into the clarification on Circular No. 193/05/2023-GST (17th July 2023). Understand the treatment of differences in Input Tax Credit (ITC) availed in GSTR-3B compared to GSTR-2A for the period 01.04.2019 to 31.12.2021. Learn about the applicable rules, percentages, and examples to navigate these GST updates effectively.

Madras HC Ruling: Maintainability of Statutory Appeal despite Technical Glitches to be Decided

July 21, 2023 969 Views 0 comment Print

An examination of the recent ruling by the Madras High Court in the Sundaram Clayton Limited Vs Deputy Commissioner case, addressing the implications of technical glitches on the maintainability of statutory appeals.

‘Kandi Ravo’ a tobacco waste to be classified under tariff entry 24013000

July 21, 2023 1281 Views 0 comment Print

AAR ruled that ‘Kandi Ravo’ the unmanufactured tobacco, made by crushing tobacco refuse and mixing it with natural clay & water is appropriately classifiable under tariff entry 24013000 and the assessee is liable to pay 28% GST on supply of such goods.

GST refund related clarifications in 50th GST council meeting

July 21, 2023 2364 Views 0 comment Print

Explore the crucial clarifications on GST refunds from the 50th GST Council meeting. Navigate updates on accumulated input tax credit, undertaking in FORM RFD 01, and determination of adjusted total turnover. Gain insights into admissibility of refunds for exporters complying with rule 96A. Stay informed on the latest developments to streamline your GST refund claims.

How to Deal with ITC Mismatches between GSTR 3B vs GSTR 2A for the Period 09.10.2019 to 31.12.2021 – A GUIDE

July 21, 2023 11028 Views 0 comment Print

Navigate ITC mismatches between GSTR 3B and GSTR 2A from 09.10.2019 to 31.12.2021 with CBICs Circular No. 193/05/2023-GST. Explore rule 36(4) changes, limits on ITC availment, and case laws. Get insights on dealing with excess ITC and necessary certificates. Stay compliant with the latest guidelines

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