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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


Food for thought: GST On Corporate Guarantee

July 6, 2023 3105 Views 0 comment Print

The taxation of corporate guarantees given by related parties, such as directors or holding companies to subsidiaries, without consideration, is a burning issue for many companies. This article explores the divergent views, legal provisions, and the urgent need for government clarification on the GST liability for such guarantees.

Rate of Interest on ITC reversal / delayed payment of tax

July 6, 2023 58155 Views 1 comment Print

Confused about the rate of interest on ITC reversal and delayed payment of GST? This article clarifies the legal provisions and amendments regarding interest rates, including the retrospective changes, for better understanding.

Bombay HC Allows Advocate Presence in GST Proceedings at Visible Distance

July 6, 2023 4389 Views 0 comment Print

In a recent judgment, the Hon’ble Bombay High Court granted the prayer of an assessee in GST proceedings to have their advocate present at a visible but not audible distance during interrogation. Learn more about the court’s decision and its implications.

Taxability of GST on Stock Transfer of Goods

July 6, 2023 47250 Views 1 comment Print

This article provides insights into the taxability of stock transfers of goods under the GST regime. Learn about the applicability of GST on inter-state and intra-state stock transfers, the impact on working capital requirements, and the abolition of concessional forms. Gain a comprehensive understanding of the guidelines and implications related to GST on stock transfers.

Sales tax exemption via certificate from Commissioner of Tourism cannot be rescinded before expiry of eligibility period

July 6, 2023 1092 Views 0 comment Print

Karnataka High Court held that exemption certificate from the Commissioner of Tourism, Government of Kerala exempting payment of sales tax is valid for 7 years and could not have been rescinded before the period of eligibility expired as it is sovereign assurance.

Guidelines for issuance of Summons under Section 70 of Karnataka GST

July 6, 2023 2796 Views 0 comment Print

Explore the guidelines for issuing summons under Section 70 of the Karnataka Goods and Services Tax Act. Understand obligations rights, and key provisions.

SOP for conduct of Search & Seizure under Section 67(2) of Karnataka GST

July 6, 2023 3051 Views 0 comment Print

Discover the 2023 search and seizure procedure under the Karnataka Goods and Services Tax Act. Learn about the SOP, conditions, and post-search steps

GST on Income of YouTubers

July 6, 2023 5859 Views 0 comment Print

Discover how YouTubers earn through advertisements, affiliate marketing, and subscription-based content. Learn about the GST implications on their income and the necessary compliance requirements.

HC lifts Provisional Attachment, assessee agrees to pay GST liability in installments

July 6, 2023 1149 Views 0 comment Print

Explore the notable case of Nirajkumar Nareshkumar Lakhyani v. State of Gujarat (SCA No. 6777 of 2023) in which the Gujarat High Court has overturned the Adjudicating Authority’s ruling. The judgement allows the assessee to meet tax obligations in installments, effectively lifting the provisional attachment of their bank account. Learn more about this landmark tax case and its significant implications.

Writ not entertained in view of availability of alternative remedy

July 6, 2023 1092 Views 0 comment Print

Gauhati High Court held that the existence of an alternative relief would dissuade the Court from entertaining the writ petition. Constitutional Jurisdiction cannot be exercised in view of provisions for alternative remedy.

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