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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 597 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 225 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 342 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 576 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 156 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 96 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 102 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 195 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 13383 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 4776 Views 0 comment Print


CCI drops Anti-Profiteering proceedings against New World Realty LLP

July 10, 2023 813 Views 0 comment Print

Read the full order of the Competition Commission of India (CCI) where Anti-Profiteering proceedings against New World Realty LLP are dropped. Understand the details and conclusions of the case.

CCI: NCLT Extinguishes Liabilities, Ends Anti-Profiteering Proceedings

July 10, 2023 729 Views 0 comment Print

Issue No. 1 addressed whether Anti-Profiteering proceedings initiated against Puma Realtors under Section 171 of the CGST Act should continue post the NCLT order dated 01.06.2021. The commission considered the NCLT’s order, which extinguished all liabilities, including passing on the benefit of ITC. Consequently, the proceedings were discontinued.

Approach to Notices and Litigation Under GST: A Comprehensive Guide

July 10, 2023 17424 Views 2 comments Print

Learn about the approach to notices and litigation under GST (Goods and Services Tax) in India. Understand the types of tax litigation, reasons behind GST litigation, key players involved, types of notices issued, and effective GST litigation management strategies.

Instruction on Transitional Credit under GST Law – Analysis & Guidelines

July 10, 2023 2571 Views 0 comment Print

Instruction by CBIC provides guidance and updates on matters relating to Transitional Credit under the GST Law. It discusses filing of SLPs, policy developments, and examination of High Court orders.

Inspection Search and Seizure Under GST Law

July 10, 2023 20556 Views 0 comment Print

Unlock the intricacies of Inspection, Search, and Seizure under GST Law. Learn how GST officers scrutinize returns, issue notices, and the consequences of discrepancies. Explore the powers bestowed upon officers, the criteria for search warrants, and the vital ‘reason to believe’ aspect. Understand the seizure, disposal, and release of goods, with expert insights into the legal nuances. Navigate the complexities with precision.

Maize starch is covered by taxation entry no. 61 of Part B of Schedule I

July 10, 2023 840 Views 0 comment Print

Supreme Court held that where a statute contains both a general provision as well as a specific provision, the latter must prevail. Accordingly, Taxation Entry No.61 is relatable to ‘starch’ of any kind whereas Exemption Entry No.8 relates to products of ‘millet’. Hence, maize starch is covered by taxation entry and not by exemption entry.

Historical Evolution of Money Laundering Laws: From Genesis to GST Inclusion Debate

July 9, 2023 4563 Views 0 comment Print

Explore the historical evolution of money laundering laws, from its emergence in the United States to its present-day interpretation amidst the GST inclusion debates.

Mismatch of liability in GSTR-1/3B and evolution of DRC-01B (Rule-88C)

July 9, 2023 11994 Views 0 comment Print

Explore the evolving landscape of GST compliance with insights into GSTR-1/3B disparities and the introduction of Rule 88C and Form DRC-01B. Navigate through Section 75(12) and the proposed recovery mechanisms. Understand the impact on taxpayers and stay informed with the latest updates. Advisory by Adv Rajbir Singh – IGTM Tax Advisory.

Bombay High Court Sets Time Limit for GST Tribunal Appeals

July 9, 2023 3555 Views 0 comment Print

Bombay High Court addressed the issue of the time limit for filing appeals to the tribunal. The court held that the appeal must be made within three months from the date of constitution of the Appellate Tribunal.

Bombay HC Allows Petitioner’s Advocate during GST Statement Recording

July 9, 2023 1443 Views 0 comment Print

HC addressed the issue of the petitioner’s advocate’s presence during the recording of the petitioner’s statement. The court concluded that while the petitioner’s advocate can be present, they must maintain a visible distance without being within audible range.

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