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Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.

Latest Articles


Innocent Recipient’s Burden: GST Challenges When Suppliers Turn “Fake”

Goods and Services Tax : Courts have repeatedly held that bona fide purchasers cannot lose Input Tax Credit merely because suppliers failed to deposit GST ...

May 25, 2026 Views 0 comment Print

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 54 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 273 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 357 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


Allahabad HC Grants Bail in Fake GST Invoice Case Due to Absence of Exceptional Circumstances

Goods and Services Tax : The Allahabad High Court granted bail in a GST fake ITC case after noting that investigation was complete, the complaint had been ...

May 25, 2026 9 Views 0 comment Print

Karnataka HC Quashes GST Interest Waiver Rejection as Section 128A Time Limit Was Directory

Goods and Services Tax : Karnataka High Court observed that the department wrongly construed the term “may” as mandatory while rejecting the waiver app...

May 25, 2026 15 Views 0 comment Print

SC Dismisses Challenge to GST Order as Alternative Appellate Remedy Was Available

Goods and Services Tax : The Supreme Court refused to interfere with the Kerala High Court judgment holding that challenges to GST adjudication proceedings...

May 25, 2026 12 Views 0 comment Print

Madras HC Allows Fresh GST Adjudication as Taxpayer Agreed to Deposit 50% Tax

Goods and Services Tax : The Madras High Court remitted the GST matter for fresh adjudication after the taxpayer agreed to deposit 50% of the disputed tax ...

May 25, 2026 12 Views 0 comment Print

Allahabad HC Quashes GST Confiscation Notice as Tax Liability Was Not Determined Under Sections 73/74

Goods and Services Tax : Allahabad High Court held that proceedings under Section 130 of the GST Act cannot be initiated without prior determination of tax...

May 25, 2026 15 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 11364 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 22908 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 4479 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


Jharkhand HC Refuses GST Writ Due to Availability of Statutory Appeal Remedy

May 23, 2026 99 Views 0 comment Print

The High Court held that disputes involving factual examination and merits under Section 74 of the CGST Act must ordinarily be pursued through statutory appeals. It ruled that neither lack of jurisdiction nor violation of natural justice was established to justify bypassing alternate remedies.

SC Stays GST Section 74 Proceedings Due to Pending Jurisdictional Issue on Alternate Remedy

May 23, 2026 300 Views 0 comment Print

The Supreme Court stayed further proceedings arising from a Section 74 GST order while examining whether writ petitions can be entertained despite statutory appellate remedies. The Court linked the matter with a pending case involving similar jurisdictional and natural justice concerns.

Reducing GST Compliance Burden: Reforms, Portal Upgrades & Tax Professionals’ Role

May 23, 2026 507 Views 0 comment Print

The article explains how simplifying GST laws, rationalising returns, and improving the GST portal can significantly reduce compliance burdens for businesses and professionals.

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

May 23, 2026 4315 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 3891 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 297 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.

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