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Latest Articles


Actionable Claims under GST: Understanding Taxability through Gameskraft Judgement by Hon’ble SC

Goods and Services Tax : The Supreme Court upheld the GST framework governing betting, gambling, casinos, lotteries, and online money gaming. The key takea...

June 19, 2026 477 Views 0 comment Print

GST Enforcement on Autopilot: How Bonafide Buyers Are Being Crushed in Karnataka

Goods and Services Tax : The article examines alleged GST enforcement practices in Karnataka where ITC is denied based on NGTP reports and retrospective su...

June 19, 2026 243 Views 0 comment Print

Mere GSTR-1 & 3B Mismatch Cannot Automatically Trigger Section 74 Proceedings: GSTAT

Goods and Services Tax : GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion or justify proceedings und...

June 19, 2026 237 Views 0 comment Print

7 Day Prior Notice Before GST Action Not a Shield Against Arrest: Delhi HC

Goods and Services Tax : Delhi HC held that directing GST Department to give seven days' prior notice before coercive action is not equivalent to blanket a...

June 19, 2026 150 Views 0 comment Print

GST Appeal Restored as Authority Ignored Assessee’s Reply on Delay

Goods and Services Tax : The Orissa High Court held that rejecting a GST appeal without considering the assessee's electronically filed explanation on dela...

June 19, 2026 153 Views 0 comment Print


Latest News


Request for 3 Month extension of due date for filing of appeals before GSTAT

Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...

June 17, 2026 891 Views 0 comment Print

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 489 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 1263 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 354 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 3168 Views 1 comment Print


Latest Judiciary


Allahabad HC Rejects Recall Plea as No Ground Was Made Out

Goods and Services Tax : The Allahabad High Court refused to recall its earlier judgment after holding that it had already delivered a detailed decision on...

June 19, 2026 42 Views 0 comment Print

Telangana HC Refuses to Quash GST Cancellation SCN Where Taxpayer Filed Detailed Reply

Goods and Services Tax : The Telangana High Court held that a GST registration cancellation notice was valid because the accompanying documents clearly con...

June 19, 2026 33 Views 0 comment Print

Telangana HC Refuses Writ as GSTAT Becomes Functional for Appeals

Goods and Services Tax : The Telangana High Court declined to entertain the writ petition because the GST Appellate Tribunal (GSTAT) is now functional and ...

June 19, 2026 33 Views 0 comment Print

P&H HC Remands Expatriate Secondment GST Dispute for Fresh Consideration

Goods and Services Tax : The Punjab and Haryana High Court set aside the GST adjudication order on secondment of expatriate employees because relevant CBIC...

June 19, 2026 99 Views 0 comment Print

GST Appeal Allowed as Assessee Pursued Writ Remedy Before Telangana HC

Goods and Services Tax : The Telangana High Court permitted the assessee to file a statutory appeal within two weeks with the prescribed pre-deposit. It di...

June 19, 2026 36 Views 0 comment Print


Latest Notifications


GSTN Updates e-Invoice & e-Way Bill APIs: Ship-to GSTIN Mandatory, Voluntary EWB Closure

Goods and Services Tax : GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricte...

June 17, 2026 2793 Views 0 comment Print

Haryana Mandates Postal Intimation of GST Notices

Goods and Services Tax : Haryana has directed officers to send GST show cause notices and demand orders by registered or speed post in addition to portal-b...

June 17, 2026 234 Views 0 comment Print

GSTAT Bars Defect Flags on Valid Appeal Documents to Ease Initial Portal Compliance

Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...

June 15, 2026 282 Views 0 comment Print

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 444 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 483 Views 0 comment Print


CBIC extends due date for filing of FORM GSTR-6

July 30, 2018 1875 Views 0 comment Print

CBIC extends time limit for furnishing of return by an Input Service Distributor in FORM GSTR-6 for the months of July, 2017 to August, 2018 till the 30th day of September, 2018 vide Notification No. 30/2018 — Central Tax dated 30th July, 2018.

AAR cannot decide on issue of liability to deduct TDS under GST

July 30, 2018 1389 Views 0 comment Print

In re Kandla Port Trust (GST AAR Gujarat) Determination of the liability to pay tax on any goods or services or both; -Applicability of TDS provision under section 51 of CGST Act. As the issue ‘whether the applicant is liable to deduct TDS under Section 51 of the CGST Act, 2017 and the GGST Act, […]

AAR cannot decide applicability of GST Type as same relates to place of supply

July 30, 2018 1185 Views 0 comment Print

In re Kandla Port Trust (GST AAR Gujarat) The applicant has raised the question for advance ruling ‘whether IGST is applicable to port related services provided to out of the state registered dealer or CGST and SGST would apply ? Place of supply of services of the applicant is required to be determined in order […]

GST on disputed claims and issue of refund claim- AAR cannot decide

July 30, 2018 3495 Views 0 comment Print

In re Kandla Port Trust (GST AAR Gujarat) The applicant has raised following questions for advance ruling – (i) Whether DPT shall continue to pay GST on disputed claim ? (ii) How is it possible for DPT to claim refund for GST paid out of pocket, if the  matter /  dispute  concluded  in  favour  of […]

5% GST Payable on EOT Grab Cranes : AAR

July 30, 2018 4194 Views 0 comment Print

EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of electricity and therefore the EOT Grab Cranes being used in waste to energy plant as per details given in present case clearly fall under serial no. 234 of schedule of notification 1/2017 – Integrated Tax (Rate) and liable to IGST @5%.

No GST on services provided to clients located in SEZ: AAR

July 30, 2018 2214 Views 0 comment Print

M/s. Sapthagiri Hospitality Private Limited (GST AAR Gujarat) (i) The hotel being located in non-processing zone of Dahez Special Economic Zone whether liable to pay GST on all the services provided by it to the clients located in SEZ which inter-alia included supply of services by way of providing accommodation services, supplying food and beverages […]

Chilly Cutter made of Stainless Steel classifiable under HSN 8210

July 30, 2018 4200 Views 0 comment Print

M/s. Meera Metals (GST AAR Gujarat) Product Chilly Cutter made of Stainless Steel, whether classifiable under HSN 7323 or otherwise ? 1. Heading 7323 covers ‘Table, Kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron […]

Slate for Student & Teacher are exempt from GST: AAR

July 30, 2018 2346 Views 0 comment Print

Raja Slates Pvt. Ltd. (GST AAR Gujarat) (A) The products ‘Slate for Student’ and ‘Slate for Teacher’ supplied by M/s. Raja Slates Pvt. Ltd. (GSTIN 24AAACR3936K1ZB) are appropriately classifiable under Tariff Heading 96.10. (B) The products ‘Slate for Student’ and ‘Slate for Teacher’ supplied by M/s. Raja Slates Pvt. Ltd. (GSTIN 24AAACR3936K1ZB) are eligible for […]

AAR Not Admissible on Issue which is already pending before department

July 30, 2018 1287 Views 0 comment Print

In the present case as the question raised by the applicant in the application is already pending proceedings, in the case of the applicant themselves, the application is not admissible under the said provisions and therefore liable for rejection.

Recipient of service cannot apply for Advance Ruling

July 30, 2018 1062 Views 0 comment Print

In re Dr. Dathu Rao Memorial Charitable Trust (GST AAR Tamilnadu) An applicant can seek an Advance Ruling Authority in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. In the case at hand, the applicant is the proposed recipient of the proposed works contract and […]

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