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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


AO must pass provisional attachment order under GST only after recording his opinion

September 8, 2022 1761 Views 0 comment Print

Order of provisional attachment cannot be passed with complying with the conditions of forming an opinion, having a tangible material, etc.

Analysis of Clause 44 of Tax Audit Report in Form 3CD

September 8, 2022 121365 Views 1 comment Print

“Explore the history and analysis of Clause 44 in Tax Audit Report Form 3CD. Understand its evolution, deferred implementation, and reporting requirements for expenditures. Get insights on GST implications and detailed breakdown.

GST updates and compliance calendar for September 2022

September 8, 2022 9813 Views 0 comment Print

Stay updated with the latest GST changes and compliance requirements for September 2022. Check the GST compliance calendar, including due dates for GSTR-1, GSTR-3B, and other forms.

18% GST payable on construction work contract services to UP Jal Nigam

September 8, 2022 3591 Views 0 comment Print

18% GST payable on non-commercial establishments construction work contract services provided to Uttar Pradesh Jal Nigam

No Penalty for e-way bill expiry without giving opportunity of being heard

September 8, 2022 3462 Views 0 comment Print

Whether assessee can be penalized due to expired E way bill with transportation for genuine reason with no intention of tax evasion

Bombay HC directs Govt to open portal for 2 Months to allow TRAN-1 & TRAN-2 filing

September 8, 2022 1491 Views 0 comment Print

Colgate Palmolive (I) Limited Vs Union Of India & Ors. (Bombay High Court) HC direct Govt to open the common GST portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months, i.e., with effect from 1st September, 2022 to 31st October, 2022 in compliance with the order of the […]

AAR Telangana allows MED Equipments to withdraw application

September 7, 2022 678 Views 0 comment Print

In re MED Equipments (GST AAR Telangana) In the reference 1st cited, M/s. MED Equipments, Hyderabad, (36AALFM8128Q1ZG) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 24-03-22, 27-04-2022, 28-06-2022& 25-08-2022, However, in the reference 10th cited, M/s. MED Equipments, Hyderabad, have informed that they intended to […]

Case study on Leasing/Renting of Photocopying machine in GST

September 7, 2022 11262 Views 1 comment Print

Explore a comprehensive case study on the leasing/renting of photocopying machines in GST. Understand the nature of the supply, document requirements, inter-state invoicing, relevant HSN code, tax rates, and eligibility for Input Tax Credit. Stay informed for compliance.

If the Assessee disputes GST Interest Liability then revenue to follow Section 73 or 74 procedure

September 6, 2022 2856 Views 1 comment Print

HC held that that if assessee disputes Section 50 GST interest liability then revenue have to follow specific procedure of Section 73 or 74

Monthly GST Newsletter for September 2022

September 6, 2022 13941 Views 0 comment Print

Stay updated with the latest GST developments! Explore significant clarifications and amendments by the Government in August/September 2022. Check out essential compliance timelines for September 2022.

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