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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 675 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 246 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 357 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 606 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 279 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 168 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 1068 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 318 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 3036 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 111 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 114 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 102 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 105 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 318 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 13395 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 4791 Views 0 comment Print


Refund of credit eligible u/s 142(6)(a) of CGST Act in case of procedural aberration

November 21, 2022 1803 Views 0 comment Print

CESTAT Mumbai held that eligibility of taking credit of the duties is undisputable and also there was procedural aberration in such case refund of credit by cash eligible u/s 142(6)(a) of the CGST Act.

GST @18% is leviable on alcoholic liquor for human consumption

November 21, 2022 9447 Views 0 comment Print

Andhra Pradesh High Court held that alcoholic liquor for human consumption doesnt constitute food/ food product falling within Chapter 1 to 22 and hence liable to tax @ 18% in terms of notification no. 6/2021- Central Tax (Rate) dated 30.09.2021

Medical Insurance premium for employees, pensioners & their family members are taxable under GST

November 21, 2022 999 Views 0 comment Print

AAAR upheld the ruling passed by AAR of not providing the benefit of exemption under entry no. 3 of the Notification 12/2017-Central Tax (Rate) dated June 28, 2017 wherein the payment was made for medical insurance premium for employees, pensioners, and their family members.

Instructions regarding Constitution of Internal Review Cell for GST Refund

November 21, 2022 2700 Views 0 comment Print

The review of the refund order shall be completed at least 30 days before the expiry of the time period allowed for filing appeal under Section 107(2) of the HGST Act and recommendations should be sent to the Commissioner accordingly.

Parts & accessories of hearing aids falling under tariff item 90219010 not entitled for GST exemption

November 21, 2022 2199 Views 0 comment Print

In re Sivantos India Pvt. Ltd. (GST AAAR Karnataka) AAAR held that Since the parts and accessories of hearing aids falling under tariff item 9021 90 10 are not specifically mentioned in any of the entries of the exemption notification No 02/2017 Central Tax (Rate) and are also not specifically mentioned in either Schedule I, […]

Appeal cannot be filed against the question unanswered/rejected by AAR

November 21, 2022 3000 Views 0 comment Print

AAAR set aside order of AAR for failure in giving a ruling on question of taxability under GST on services provided by assessee on the grounds that it involves determination of place of supply which is beyond its jurisdiction. Held that, the AAR was incorrect for failing to make a ruling on the matter. Further, remanded back the case to the AAR for fresh consideration.

Weekly newsletter from Chairman, CBIC dated 21.11.2022

November 21, 2022 1077 Views 0 comment Print

I was happy to be part of the Conference in which productive discussions were held on emerging trends in tax evasion, use of technology for detecting frauds and use of digital forensics as an investigation tool.

Constitutional Validity of Section 7(5) of Integrated Goods & Services Tax Act

November 20, 2022 11877 Views 0 comment Print

Understanding the Constitutional Validity of Section 7(5) of the Integrated Goods & Services Tax Act. Analyzing its impact on inter-State supply and tax collection.

Important Dates Under GST for FY 2017-18 to 2021-22

November 19, 2022 84969 Views 0 comment Print

Stay updated with the important dates under GST from FY 2017-18 to 2021-22. Learn about due dates, last dates for filing returns, and more.

Analysis on under-invoicing of Imports into India

November 19, 2022 8793 Views 0 comment Print

Uncover the truth behind under-invoicing of imports into India. Explore the impact of trade mis-invoicing on illicit financial flows and tax evasion.

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