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Latest Articles


GST on Directors: Remuneration, Rent, Guarantees & Transactions

Goods and Services Tax : Guide to GST on director remuneration, rent, guarantees and company transactions, covering RCM, FCM, Rule 28(2), CBIC circulars an...

July 9, 2026 30 Views 0 comment Print

GST SCN Replies: Are You Drafting Your Reply to Lose Case?

Goods and Services Tax : Article explains a defence strategy for GST SCN replies, emphasising disclosure of legal position, disputing demands and burden of...

July 8, 2026 3141 Views 0 comment Print

GST Considerations While Finalising Books of Accounts: A Practical Guide

Goods and Services Tax : This guide explains key GST checks while finalising books of accounts, including ITC eligibility, RCM, Rule 37, inventory, capital...

July 8, 2026 873 Views 0 comment Print

GST & Income Tax for Small Builders: Not Every Construction Activity Is 18% Works Contract

Goods and Services Tax : The article explains why small residential builders should be classified as promoters or contractors before applying GST, with rat...

July 8, 2026 465 Views 0 comment Print

GST के 9 साल: व्यवस्था चल पड़ी है, अब इसे आम करदाता के लिए सरल बनाइए

Goods and Services Tax : GST ने कर संग्रह और करदाता आधार बढ़ाया, लेकिन आम करद...

July 8, 2026 8226 Views 0 comment Print


Latest News


Nine Years of GST: Simplifying Taxation, Strengthening India

Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...

July 2, 2026 519 Views 0 comment Print

Haryana Tops India in GST Growth with 32% Revenue Surge in Q1 FY 2026-27

Goods and Services Tax : Haryana recorded the highest State GST revenue growth of 32% during the first quarter of FY 2026-27, outperforming all other state...

July 2, 2026 246 Views 0 comment Print

MCTC Seeks GSTAT Appeal Deadline Extension as Portal Glitches Hinder Filing

Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...

June 27, 2026 831 Views 0 comment Print

GSTAT Appeal Deadline Should Be Extended as Portal Glitches Prevent Timely Filing

Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...

June 25, 2026 11871 Views 1 comment Print

Tax Bar Seeks GSTAT Appeal Deadline Extension as Portal Issues Hinder Filing

Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...

June 23, 2026 6585 Views 0 comment Print


Latest Judiciary


SC Stays Rajasthan HC Ruling Upholding GST on DBFOT/BOT Toll Concessionaire

Goods and Services Tax : SC issued notice and stayed the Rajasthan HC judgment upholding GST liability on a DBFOT/BOT toll concessionaire. Final merits rem...

July 9, 2026 39 Views 0 comment Print

Rule 39(1)(a) ITC Distribution Demand Remanded for Fresh Decision: Bombay HC

Goods and Services Tax : Bombay HC quashed the order on delayed ISD ITC distribution under Rule 39(1)(a) and remanded the matter for a fresh reasoned decis...

July 9, 2026 72 Views 0 comment Print

GST Penalty U/s 122(1A) Unsustainable Where Director Retains No Benefit: Bombay HC

Goods and Services Tax : Bombay HC granted ad-interim protection against a Section 122(1A) CGST penalty, finding a prima facie case for an independent dire...

July 9, 2026 90 Views 0 comment Print

GST Assessment Order Against Deceased Person Is Non Est in Law: Madras HC

Goods and Services Tax : Madras HC set aside a GST assessment passed against a deceased person, holding it non est in law, and permitted legal heirs to res...

July 8, 2026 222 Views 0 comment Print

Sun-Cured Tobacco Leaves Retaining Essential Character Taxable at 5%: GST AAAR West Bengal

Goods and Services Tax : GST AAAR West Bengal held that sun-cured, graded, bundled, or butted tobacco leaves retaining their essential character remain tax...

July 8, 2026 159 Views 0 comment Print


Latest Notifications


Rajasthan Revises GST Return Scrutiny Guidelines, Risk Parameters & Faceless Process

Goods and Services Tax : Rajasthan revises RGST Section 61 return scrutiny guidelines, risk parameters, faceless scrutiny process, ASMT forms and action un...

July 9, 2026 456 Views 0 comment Print

Mandatory Capture of Ship-to Field & Voluntary Closure of E-Way Bill: FAQs

Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...

July 3, 2026 4800 Views 0 comment Print

GSTN Advisory on Revision of Timeline for Amendment of AATO, 2026

Goods and Services Tax : GSTN has shifted the FY 2025-26 AATO amendment window to 1–31 July 2026 due to system upgrades. Tax officer review will take pla...

July 1, 2026 7215 Views 0 comment Print

Gross GST Collections Rises by 13.9% in June 2026

Goods and Services Tax : June 2026 gross GST collections reached Rs. 1.94 lakh crore, driven by higher domestic and import revenues, while net collections ...

July 1, 2026 867 Views 0 comment Print

GST Appellate Tribunal Appeal Deadline Extended to 31 July 2026

Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...

June 30, 2026 9840 Views 0 comment Print


Ram Singh And Others vs State Of U.P. And Others – Allahabad High Court

August 11, 2000 3316 Views 0 comment Print

Learned counsel for the petitioners has submitted that in fact the respondents had no Jurisdiction to seize the trucks and he has claimed damages. The submission of the learned counsel for the petitioners is correct. It has been repeatedly held by several Division Benches of this Court that trucks cannot be seized under the U. P. Trade-tax Act e.g., in the case of M/s. D. B. Timber Merchant, Ballia v. Commissioner of Sales-tax and another, 1992 UPTC 18, M/s. M. S. Freight Carriers and another v. Sales Tax Officer, Check Post, Ghaziabad, 1992 UPTC 273, M/s. Freight Carriers of India, Calcutta v. Deputy Commissioner (Executive), Sales Tax, Ghaziabad and others, 1992 UPTC 604, etc.

Hire purchase transaction liable to imposition of Sales Tax- SC

August 9, 2000 3908 Views 0 comment Print

Sale price means the amount payable to a dealer as consideration for transfer of goods on hire purchase. The word sale occurring in Sec. 2(h) must have the meaning ascribed to it as in Section 2(g) when the word sale includes transfer of goods on hire purchase, then whatever is the amount which is paid/payable to the dealer on such a transfer would be included within the meaning

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

February 2, 2000 3263 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 8400 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 10271 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 8389 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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