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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 159 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 123 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 207 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 348 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 135 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 453 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 834 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 5247 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 48 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 54 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 57 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 213 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 108 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 10884 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 630 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 4389 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 18399 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 26016 Views 3 comments Print


Provisional Attachment of Bank Accounts in GST: Safeguarding Revenue vs Protecting Rights

February 5, 2025 1317 Views 0 comment Print

Exploring the Bombay HC ruling on provisional bank attachment under GST, focusing on revenue protection vs taxpayers’ rights, with legal and procedural analysis.

GST Case Law Compendium- January 2025 Edition

February 5, 2025 9519 Views 0 comment Print

Explore recent court rulings on GST appeal timelines, SCN-related orders, ECL blocking, and refund claims, shedding light on tax procedures.

Credit Note is not for correction of mistake/error in invoicing under GST

February 4, 2025 7680 Views 0 comment Print

Understand GST credit notes under Section 34 of CGST Act: rules for issuing credit notes, implications for suppliers & recipients. Learn more about GST compliance.

Union Budget 2025-26: Direct & Indirect Tax Highlights

February 4, 2025 3510 Views 0 comment Print

Key highlights of Union Budget 2025-26 on GST, customs, and tax reforms, including input tax credit changes, customs duty reductions, and trade facilitation measures.

Interest & penalty on ITC availment under wrong head not maintainable: Kerala HC

February 4, 2025 16653 Views 0 comment Print

Kerala High Court ruled ITC availed under CGST/SGST instead of IGST is a technical error, quashing penalties under Section 73 of CGST Act for no revenue loss.

AP HC Sets Aside order Cancelling GST Registration Without Hearing

February 4, 2025 804 Views 0 comment Print

Andhra Pradesh HC rules cancellation of GST registration without personal hearing is illegal, directing the government to reconsider the petitioner’s request.

GST registration cannot be cancelled with retrospective effect mechanically: Delhi HC

February 4, 2025 1434 Views 0 comment Print

Delhi High Court sets aside Riddhi Siddhi Enterprises’ GST cancellation due to lack of reasoning. The order allows fresh proceedings in accordance with law.

Clarification on Issues Faced by Suppliers via E-Commerce Operators in Maharashtra

February 3, 2025 1620 Views 0 comment Print

Clarifications on GST registration for suppliers on e-commerce platforms in Maharashtra. Covers principal place of business, authorized signatory, and compliance rules.

GST on Takeaway vs Restaurant Sales: Gujarat AAAR Ruling

February 3, 2025 2160 Views 0 comment Print

Gujarat AAAR rules that pre-packaged food sold by Riddhi Enterprise is a supply of goods, not restaurant service, and subject to applicable GST with ITC benefits.

Important Highlights of Indirect Taxes in Budget 2025

February 3, 2025 2652 Views 0 comment Print

Budget 2025 introduces GST and Customs duty changes, tax rate reductions, and compliance updates. Key highlights on exemptions, penalties, and amendments.

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