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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 36 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 237 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 354 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 516 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 4776 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 51 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 36 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 66 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 57 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 11346 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 22896 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 4473 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


CBI Arrests CGST Officials Over Alleged Bribe Demand in ITC Mismatch Case

May 23, 2026 4312 Views 0 comment Print

The CBI arrested a CGST Superintendent and Inspector after allegations that they demanded bribes to resolve an Input Tax Credit mismatch and threatened GST registration blockage.

Analysis of Standardised Annexure-B Offline Utility & System-Based Adjudication

May 22, 2026 1185 Views 0 comment Print

GST Refund Annexure-B Utility: Key Challenges, GSTR-2B Validation Rules, and Legal Safeguards Explained for Exporters and Tax Professionals.

Smarter, Safer, Sharper: Harnessing Artificial Intelligence in Modern GST Practice

May 22, 2026 3876 Views 0 comment Print

Explore how AI is reshaping GST practice in 2026 through automation, GenAI, RAG tools and compliance workflows, while managing confidentiality and hallucination risks.

GST Appeal Delay Condoned as Taxpayer Relied on Consultant & Was Unaware of Cancellation

May 22, 2026 294 Views 0 comment Print

The Rajasthan High Court held that refusal to hear the appeal on merits would cause grave prejudice where cancellation of GST registration impacted business continuity and livelihood. The Court exercised writ jurisdiction to condone the delay.

GST Order Set Aside as Summary SCN Cannot Replace Statutory Notice: Gauhati HC

May 22, 2026 261 Views 0 comment Print

The Gauhati High Court held that a Summary Show Cause Notice in Form GST DRC-01 cannot substitute the mandatory notice under Section 73(1) of the AGST Act. The GST demand order was quashed for non-compliance with statutory procedure.

Kerala HC Dismisses Writ Appeal as GST DRC-01 Notice Prima Facie Satisfied Section 74 Requirements

May 22, 2026 135 Views 0 comment Print

The Kerala High Court held that although the earlier communication was not a Section 74 notice, the subsequent GST DRC-01 notice prima facie met statutory requirements. The Court directed the taxpayer to pursue statutory appellate remedies.

GST Registration Cannot Be Cancelled Retrospectively Without Specific Notice: P&H HC

May 22, 2026 123 Views 0 comment Print

The Punjab and Haryana High Court held that retrospective GST cancellation is invalid where the show cause notice does not specifically propose such action or disclose its basis.

State GST Authorities Cannot Reopen Issues Already Adjudicated by Central Authorities: Madras HC

May 22, 2026 426 Views 0 comment Print

The Madras High Court held that Section 6(2)(b) bars parallel GST proceedings on the same subject matter already examined by Central authorities and remanded the matter for overlap verification.

AP HC Sets Aside GST Assessment Orders as They Lacked Signature & DIN

May 22, 2026 126 Views 0 comment Print

The High Court ruled that absence of the assessing officer’s signature renders GST assessment orders legally defective. It held that such defects cannot be cured under Sections 160 or 169 of the CGST Act.

AP HC Sets Aside GST Assessment Order as DIN Number Was Missing

May 22, 2026 129 Views 0 comment Print

The Andhra Pradesh High Court held that absence of a DIN number rendered the GST assessment order invalid. The matter was remanded for fresh adjudication subject to deposit of 20% of the disputed tax.

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