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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 168 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 216 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 363 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 138 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 477 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 51 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 243 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 11091 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 4392 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 18402 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


GST Appeals Can’t Be Dismissed for Non-Maintainability if Filed on HC’s Direction

January 11, 2025 774 Views 0 comment Print

Allahabad High Court ruled that appeals under Section 107 of the CGST Act cannot be dismissed as not maintainable if the High Court itself has directed the petitioner to pursue an alternative remedy under this provision.

No GST on free bus transportation facility provided to its Employees by Employer

January 11, 2025 3699 Views 0 comment Print

Gujarat AAAR confirms no GST on free employee bus services by employers. Input Tax Credit (ITC) for vehicles with over 13 seats is admissible under CGST Act.

Gujarat GST AAAR Denies GST Exemption for Suzlon’s Transformers

January 11, 2025 1803 Views 0 comment Print

GST AAAR Gujarat rules that transformers for wind turbines are not classified as parts of wind turbine generators, denying tax exemptions under Notification No. 1/2017-CT.

Mobilization Advance for EPC Contracts Taxable on Receipt: Gujarat AAAR

January 11, 2025 2325 Views 0 comment Print

Gujarat AAAR rules mobilization advance in EPC contracts taxable at receipt date under GST, affirming it as consideration under CGST Act.

GST AAAR Ruling: ITC Eligibility for Vessel Services in Gujarat

January 11, 2025 1296 Views 0 comment Print

Gujarat AAAR ruled on ITC eligibility for vessel maintenance, operation, and hiring under GST, clarifying the application of Section 17(5) provisions.

No ITC on payments made to acquire leasehold land rights: GST AAAR Gujarat

January 11, 2025 1695 Views 0 comment Print

Gujarat AAAR rules against GACL-NALCO Alkalies on ITC claim for construction on leasehold land, citing Section 17(5)(d) of CGST Act and Supreme Court’s Safari Retreats judgment.

Aorom Herbotech’s herbal cigarettes not medicinal products: GST AAAR Gujarat

January 11, 2025 801 Views 0 comment Print

Gujarat GST AAAR rejects Aorom Herbotech’s appeal on herbal cigarettes. Product classified under HSN 24029010, not medicinal cigarettes, due to lack of evidence.

SEBI Proposes Increase in Size Criteria for Additional Disclosures

January 10, 2025 1440 Views 0 comment Print

SEBI consults on raising the size criteria for FPIs from INR 25,000 crores to INR 50,000 crores for additional disclosures to prevent market circumvention.

GSTR-3B Filing Deadlines Extended for December & QRMP

January 10, 2025 9801 Views 0 comment Print

Deadline for filing GSTR-3B for December 2024 extended to Jan 22, 2025. QRMP filers’ due dates vary by state: Jan 24 or Jan 26, 2025. Details inside.

FORM GSTR-1 Filing Deadline Extended for Dec 2024

January 10, 2025 6108 Views 0 comment Print

The GST filing deadline for outward supplies in FORM GSTR-1 for December 2024 is extended to January 13, 2025, and for Q3 2024 to January 15, 2025.

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