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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 180 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 126 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 222 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 384 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 150 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 501 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 291 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 2991 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 57 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 60 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 252 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 11256 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 4395 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


Madras HC Orders Timely Disposal of GST Rectification Requests

October 21, 2024 1182 Views 0 comment Print

Madras High Court directs the State Tax Officer to resolve rectification applications under GST Section 161 within three months, ensuring compliance with legal time limits.

Passing of ex-parte order before expiry of time limit for filing reply violative of principles of natural justice: Madras HC

October 21, 2024 1176 Views 0 comment Print

Madras High Court held that passing of ex-parte order prematurely before expiry of time limit for filing reply and without granting personal hearing is against the principle of natural justice and accordingly the order is set aside.

Imposition of penalty u/s. 129 of CGST Act for minor discrepancies unwarranted: Kerala HC

October 21, 2024 2400 Views 0 comment Print

Kerala High Court held that imposition of tax/penalty under section 129 of the CGST / SGST Act in case of only minor discrepancies unjustified. Penalty can be imposed only for violations which may lead to evasion of tax.

CBIC Reports Seizures and GST Fraud Crackdown – Oct 2024

October 21, 2024 783 Views 0 comment Print

CBIC highlights drug seizures and GST fraud cases, including Rs. 193 crore ITC fraud and methamphetamine smuggling in October 2024 newsletter.

Issuance of summons u/s. 70 not deemed to be initiation of proceedings u/s. 6(2)(b) of the CGST Act

October 21, 2024 2409 Views 0 comment Print

This was followed by summons issued u/s. 70 of the CGST Act leading to the recording of certain statements. Certain records were also produced before the Central Authority.

Denial of ITC on sole ground that GST ITC 02 was filed manually not justified: Bombay HC

October 21, 2024 1272 Views 0 comment Print

Bombay High Court held that department cannot deny the benefits of accrued Input Tax Credit (ITC) on the sole ground that GST ITC 02 was filed manually and not electronically. Thus, relevant show cause notice quashed.

Penal liability u/s. 67 reduced for non-carrying requisite declaration in Form 8FA: Kerala HC

October 21, 2024 681 Views 0 comment Print

The petitioner partnership is a dealer in gold and diamond jewellery in Mumbai and registered as such under the Maharashtra Value Added Tax Act and the Central Sales Tax Act.

Provisional release of goods if assessee demonstrated inclusion of transaction in GSTR-1 Return

October 21, 2024 810 Views 0 comment Print

Where assessee was able to demonstrate that the transaction was included in the GSTR-1 Return as a zero-rated sale, the goods detained under Section 129(3) should be released provisionally.

Delhi HC Permits Document Submission to prove Principal Business Place Amid GST Cancellation

October 20, 2024 2220 Views 0 comment Print

Delhi High Court permits submission of documents within a week to support the GST registration status amid proposed cancellation.

Madras HC Quashes GST Order for Only One Hearing Instead of Four Under Section 75(5)

October 20, 2024 1662 Views 0 comment Print

Madras High Court sets aside order in Krith Enterprises case, citing lack of adequate personal hearing and directs reconsideration by tax authorities.

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