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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


Penalty Not Justified When Assessee Filed GST Return Following Notice Under Section 125/127

January 13, 2025 1893 Views 0 comment Print

Explore the Allahabad High Court’s interim order on penalty recovery under GST in Khandelwal Khad Beej Bhandar Vs State of UP and another case.

Detailed Procedure to avail GST amnesty from section 16(4) demands

January 13, 2025 20643 Views 1 comment Print

Learn eligibility and steps to avail relaxation under Section 16(4) of the GST Act for ITC claims. Includes rectification application and process details.

Assessing Authority Must Address Objections; GST Order Exceeding SCN is Void: Madras HC

January 13, 2025 753 Views 0 comment Print

Madras HC sets aside an order exceeding the scope of a Show Cause Notice under GST, citing non-application of mind and violations of Section 75(7) of the Act.

SCN & Order Lacking Details to Contest Erroneous GST Refund Claim is Void: Madras HC

January 13, 2025 912 Views 0 comment Print

 Madras High Court quashes SCN and refund order for lacking required particulars to contest the claim of erroneous refund under the inverted duty structure.

Gujarat HC Sends Case Back for Refund Review Under CBIC Circular

January 13, 2025 1404 Views 0 comment Print

The Gujarat HC directs authorities to re-evaluate Kashi Exports’ GST refund claim as per CBIC’s 2023 circular on adjusted total turnover calculation for exporters.

Telecom towers are moveable property, eligible for ITC: Delhi HC

January 13, 2025 4008 Views 0 comment Print

Delhi High Court rules telecom towers as movable property, eligible for Input Tax Credit (ITC) under GST, addressing exclusions in Section 17(5) of the CGST Act.

No effective service of notice and order: Allahabad HC remanded matter

January 11, 2025 1302 Views 0 comment Print

No notice GST DRC-01A was served upon the assessee hence he could not make a reply. Petitioner became aware only after when order was uploaded on the tab “view additional notices and orders”.

Reminder and demand order uploaded under wrong tab on GST portal: HC set-aside order

January 11, 2025 1275 Views 0 comment Print

In the matter abovementioned writ petition, challenging the impugned order creating demand u/s 73 GST, after observing that reminder and order was uploaded on ‘Additional Notices and Orders’ Tab instead of ‘Due Notices and orders’.

Documents of exempted e-way bill not produced: Madras HC remanded matter

January 11, 2025 1122 Views 0 comment Print

In a recent ruling Hon’ble Madras HC allowed writ petition by observing that petitioner that consolidated amount was related to invoice bills which are less than Rs. 1 Lakh and hence are exempted.

Dept Cannot Initiate Proceedings Based on Delayed Section 41(4) OVAT Audit Report: Orissa HC

January 11, 2025 879 Views 0 comment Print

Orissa High Court rules that delayed audit reports under Section 41(4) of the OVAT Act cannot justify subsequent proceedings, setting aside related assessments.

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