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Latest Articles


Section 122(1A), Penalty on Partners & Double Jeopardy Debate: Is Article 20(2) Really Irrelevant?

Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...

June 11, 2026 39 Views 0 comment Print

Gauhati HC Quashes GST Registration Cancellation as REG-31 Notice Was Not Issued

Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...

June 11, 2026 114 Views 0 comment Print

ITC on Factory Canteen Services Allowed Only for Employer-Borne Cost of Regular Employees

Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...

June 11, 2026 171 Views 0 comment Print

Selling on Amazon, Flipkart or Meesho? What You Need to Know About GST

Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...

June 11, 2026 285 Views 0 comment Print

Noordeen Enterprises & Myth of a Complete Bar on Pre-Adjudication GST Recovery

Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...

June 11, 2026 129 Views 0 comment Print


Latest News


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 261 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 288 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 2985 Views 1 comment Print

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 831 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 5241 Views 1 comment Print


Latest Judiciary


Consolidated GST SCN for Six Years Unsustainable: Kerala HC

Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...

June 11, 2026 33 Views 0 comment Print

Coercive GST Recovery Stayed as Section 73 Demand Sought to Override Sanctioned Refund Orders: Orissa HC

Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...

June 11, 2026 42 Views 0 comment Print

Partners Liable for GST Penalty if They Benefited from Tax Evasion: Gauhati HC

Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...

June 11, 2026 9 Views 0 comment Print

ITC Cannot Be Denied Merely Due to Supplier’s Failure to Deposit GST: Gauhati HC

Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...

June 11, 2026 117 Views 0 comment Print

Orissa HC Directs GSTAT Appeal as Tribunal Became Functional & Filing Timelines Were Extended

Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...

June 11, 2026 93 Views 0 comment Print


Latest Notifications


GSTN Extends Timeline for ‘Ship To GSTIN’ & E-Way Bill Closure Implementation

Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...

June 9, 2026 10551 Views 0 comment Print

Gross and Net GST revenue collections for the month of May, 2026

Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...

June 1, 2026 624 Views 0 comment Print

West Bengal Clarifies E-Way Bill Requirement as Intra-State Goods Above Rs. 50000 Need Mandatory Compliance from June 2026

Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...

May 25, 2026 4380 Views 0 comment Print

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 18381 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 18, 2026 25995 Views 3 comments Print


Recovery proceedings cannot be initiated When Appeal Filed Against Assessment Order

February 7, 2025 1995 Views 0 comment Print

Madras High Court rules that tax recovery cannot proceed while an appeal is pending against an assessment order under the Tamil Nadu GST Act, 2017.

ITC on Construction of Immovable Property: A road to litigation

February 7, 2025 21816 Views 1 comment Print

Explore ITC restrictions on construction under CGST Act Sections 17(5)(c) & (d). Key disputes on immovable property & plant and machinery explained.

Dismissal of writ appeals for non-exhaustion of alternate remedy of appeal in GST

February 7, 2025 723 Views 0 comment Print

Appellant should pursue the alternate remedy of appeal, even if it involved depositing tax as writ jurisdiction should be exercised only in the absence of an effective alternative remedy.

Procedure for Appeals on Interest or Penalty Under GST

February 7, 2025 6780 Views 0 comment Print

Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is fully paid.

Landmark Judgements of SC on Input Tax Credit for Construction Under GST

February 7, 2025 13806 Views 2 comments Print

SC clarifies ITC on construction under GST, applying the functionality test. High Court to decide if malls qualify as plants for ITC eligibility.

Andhra Pradesh HC Quashes GST DRC-07 Order Lacking DIN

February 6, 2025 1401 Views 0 comment Print

Andhra Pradesh High Court quashes GST DRC-07 order for missing DIN. Fresh assessment allowed with DIN compliance.

Orissa HC allows GST registration cancellation revocation subject to payment of Dues

February 6, 2025 603 Views 0 comment Print

Orissa High Court condones delay in invoking Rule 23 for GST registration revocation, subject to payment of tax, penalties, and compliance.

Withholding Sensitive Info During Search not violate natural justice: Calcutta HC

February 6, 2025 1092 Views 0 comment Print

Calcutta High Court rules that withholding sensitive information during search and seizure does not violate natural justice. Case disposed of accordingly.

List of GST Suvidha Kendra for Biometric Authentication in Maharashtra

February 6, 2025 3909 Views 0 comment Print

Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST registration applications.

Is Issuance of GST Summons a Valid Defence Against Parallel Proceedings?

February 6, 2025 3600 Views 0 comment Print

Explore whether issuing a GST summons qualifies as the initiation of proceedings, affecting parallel actions under Section 6(2)(b) of the CGST/SGST Act.

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