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Latest Articles


Transit State Cannot Penalise Pure Inter‑State Transit: Limits of Cross‑Empowerment under GST

Goods and Services Tax : The Allahabad High Court held that SGST authorities of a pure transit State cannot impose penalties under Section 129 where no tax...

May 25, 2026 30 Views 0 comment Print

No Penalty Under GST With Out Liability

Goods and Services Tax : The article explains that GST penalties generally require existence of tax liability, contravention, or deliberate intent to evade...

May 25, 2026 213 Views 0 comment Print

Arbitrary Taxation vs Constitutional Protection: Understanding Articles 14, 19(1)(g) and 265

Goods and Services Tax : The article explains how constitutional safeguards prevent illegal, discriminatory, and oppressive taxation by authorities. It hig...

May 25, 2026 135 Views 0 comment Print

Social Media Income: GST & Income Tax Guide

Goods and Services Tax : Social media creators earning from YouTube, Instagram, sponsorships, and affiliate marketing must report income as professional bu...

May 25, 2026 348 Views 0 comment Print

GST Penalty Quashed as Transit State Had No Jurisdiction Over Interstate Goods Movement: Allahabad HC

Goods and Services Tax : The High Court ruled that a transit State cannot impose GST penalties on goods merely passing through its territory when no tax li...

May 25, 2026 243 Views 0 comment Print


Latest News


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 513 Views 0 comment Print

Representation on ITC denial for supplier defaults, Rule 37A & 180-day reversal

Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...

May 11, 2026 4773 Views 1 comment Print

Representation on Persistent Issues in Karnataka Professional Tax Portal

Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...

May 4, 2026 597 Views 0 comment Print

Delhi GST Detects ₹60.59 Cr Fake ITC Fraud; One Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...

April 30, 2026 876 Views 0 comment Print

Representation on Cancellation of GST Registration & Refund Processing

Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...

April 23, 2026 3423 Views 0 comment Print


Latest Judiciary


Madras HC Upholds GST Registration Cancellation for Failure to Prove Goods Movement

Goods and Services Tax : The Court held that cancellation of GST registration is justified where material indicates that ITC claims are supported by fabric...

May 25, 2026 54 Views 0 comment Print

Bombay HC Quashes GST Registration Cancellation Due to Absence of Reasons & Personal Hearing

Goods and Services Tax : The Bombay High Court set aside the GST cancellation order after finding that no reasons were recorded and no personal hearing was...

May 25, 2026 48 Views 0 comment Print

Madras HC Remands GST Assessment on Deposit of 25% Disputed Tax & Late Fee

Goods and Services Tax : The Madras High Court directed automatic lifting of bank attachment once the taxpayer deposited 25% of the disputed GST demand and...

May 25, 2026 33 Views 0 comment Print

GST Appeal Cannot Be Rejected Without Considering Genuine Reasons for Delay: Gujarat HC

Goods and Services Tax : The Gujarat High Court held that a GST appeal filed within the additional condonable one-month period cannot be rejected mechanica...

May 25, 2026 63 Views 0 comment Print

Adverse GST Orders Passed Without Oral Hearing Violate Mandatory Procedure: Allahabad HC

Goods and Services Tax : The Allahabad High Court held that adverse GST orders passed without granting personal hearing are procedurally invalid. The Court...

May 25, 2026 54 Views 0 comment Print


Latest Notifications


GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal

Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...

May 21, 2026 11343 Views 0 comment Print

GSTN Introduces Mandatory Annexure-B Offline Utility to Automate ITC Refund Verification

Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...

May 19, 2026 22884 Views 3 comments Print

GSTAT Constitutes Benches and Categorises GST Appeals

Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...

May 15, 2026 768 Views 0 comment Print

GSTAT Extends Relaxed Appeal Filing Norms Till 31st December 2026

Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...

May 15, 2026 4470 Views 0 comment Print

GST Notification Amended Due to Reconstitution of Chandigarh Authority Members

Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...

May 15, 2026 348 Views 0 comment Print


Rainbow Colour Lab & Anr Vs. State Of Madhya Pradesh & Ors -Supreme Court

February 2, 2000 3215 Views 0 comment Print

Common questions involved in these appeals are whether the job rendered by a photographer in taking photographs, developing and printing films would amount to a works contract as contemplated under Article 366(2A)(b) of the Constitution read with Section 2(n) of the M.P.General Sales Tax for the purpose of levy of sales tax on business turnover of the photographers.

N. Nagendra Rao and Company Vs. State of Andhra Pradesh – Supreme Court

September 6, 1994 8346 Views 0 comment Print

he Judgment of the Court was delivered by R.M. SAHAI, J.- Is the State vicariously liable for negligence of its officers in discharge of their statutory duties, was answered in the negative by the High Court of Andhra Pradesh on the ratio laid down by this Court in Kasturi Lal Ralia Ram Jain v. State of U.P

Lucknow Development Authority vs M.K. Gupta -Supreme Court of India

November 5, 1993 10226 Views 0 comment Print

The Judgment of the Court was delivered by R.M. SAHAI, J.- The question of law that arises for consideration in these appeals, directed against orders passed by the National Consumer Disputes Redressal Commission (referred hereinafter as National Commission), New Delhi is if the statutory authorities such as Lucknow Development Authority

In a building contract which is one, entire and indivisible there is no sale of goods

November 17, 1992 8329 Views 0 comment Print

In Gannon Dunkerley and Co. and others Vs. State of Rajasthan and others Supreme Court held that in a building contract which is one, entire and indivisible there is no sale of goods, and it is not within the competence of the Provisional Legislature under Entry 48 to impose a tax on the supply of materials used in the contract treating it as sale

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