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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 102 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 201 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 321 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 381 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 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 39 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 51 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 48 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 141 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 102 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 10671 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 627 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 4383 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 18390 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 26001 Views 3 comments Print


Orissa HC dismisses GST Late Fee Petition, Suggests alternative remedy of appeal

December 29, 2024 342 Views 0 comment Print

Orissa HC dismisses writ petition challenging late fee under CGST Act, advising the petitioner to avail the alternative remedy of appeal.

Patna HC Allows 10% Pre-Deposit for Recovery Stay Pending GSTAT constitution

December 29, 2024 657 Views 0 comment Print

Patna HC allows 10% pre-deposit for GST stay due to delay in constituting GST Tribunal, pending appeal.

Orissa HC Allows Petition to Apply for GST Rectification

December 29, 2024 411 Views 0 comment Print

Orissa HC permits rectification under OGST Act Section 148 within six months as per CBIC notification. GST policy procedural compliance ensured.

Orissa High Court Dismisses CGST Appeal Due to Revised Monetary Limit

December 29, 2024 411 Views 0 comment Print

Orissa HC dismisses CGST appeal as tax effect is below revised monetary limit for departmental appeals, following a withdrawal request by revenue counsel.

Non-Constitution of GSTAT: Patna HC Grants Stay on recovery on 20% Deposit

December 29, 2024 573 Views 0 comment Print

Patna High Court grants conditional stay on GST tax recovery due to the non-constitution of the GST Appellate Tribunal, requiring a 20% deposit of disputed tax.

GST Waiver Scheme Application Process: SPL-02 Filing Guide

December 29, 2024 30990 Views 3 comments Print

Learn about the GST waiver scheme under Section 128A, covering tax periods July 2017 to March 2020. Step-by-step SPL-02 filing process and key guidelines.

Madras HC directs 25% pre-deposit for treating GST order as SCN for fresh hearing

December 29, 2024 378 Views 0 comment Print

Assessee should  deposit 25% of the disputed tax within a period of four (4) weeks for a fresh hearing in matters engaging the discrepancies between GSTR-3B and GSTR-2A returns.

Order Passed Without Hearing Violates Natural Justice: Allahabad HC

December 29, 2024 1503 Views 0 comment Print

Allahabad High Court quashed a GST cancellation order citing a violation of natural justice due to the absence of a hearing. Legal principles reinforced in the case.

पॉपकॉर्न पर GST! भारत को एकल GST दर पर विचार करना होगा

December 29, 2024 744 Views 0 comment Print

भारत में एकल GST दर की आवश्यकता पर चर्चा, विभिन्न टैक्स स्लैब्स, और उनके प्रभाव पर विचार।

GSTR-2A vs GSTR-3B Difference Added Ignoring Objection: HC remands matter

December 28, 2024 729 Views 0 comment Print

During the scrutiny of GST monthly returns for AY 2018-19, it was found that there existed a difference between the ITC available as per GSTR-2A and ITC availed as per GSTR-3B to the tune of Rs.10,22,809/- of IGST.

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