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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


Special procedure for Rectification of Order considering insertion of Section 16(5) and 16(6)

October 15, 2024 17670 Views 1 comment Print

New ITC rectification process under Section 16(5) & 16(6) of CGST Act allows correction of past orders, offering relief to taxpayers. Apply by 07-04-2025.

Two equal time additions towards purchase suppression unwarranted: Madras HC

October 15, 2024 765 Views 0 comment Print

Madras High Court held that two equal time additions towards purchase suppression is unwarranted. Thus, two equal time additions deleted, however, addition towards purchase suppression and penalty u/s. 16(2)(d) of the Tamil Nadu General Sales Tax Act, 1959 sustained.

Tender process for construction of Assam Type Sub-Centre Building not in accordance with law: Guwahati HC

October 15, 2024 444 Views 0 comment Print

Guwahati High Court held that tender process for construction of Assam Type Sub-Centre Building under Animal Husbandry & Veterinary Department work is not allocated in accordance with law and accordingly, directed to allocate balance of works to eligible bidders.

GST on Commercial Rental Income: Key Amendments & RCM Applicability from 10-10-2024

October 14, 2024 752409 Views 28 comments Print

Learn about GST amendments on commercial rental income. RCM now applies when unregistered landlords rent to registered tenants. Effective from October 10, 2024.

Easy Guide to TDS on Metal Scrap Under GST

October 14, 2024 51744 Views 3 comments Print

In the evolving landscape of GST compliance, the recent Notification No. 25/2024-Central Tax dated 9th of October 2024 has introduced significant provisions regarding Tax Deducted at Source (TDS) applicable to transactions involving metal scrap. This notification not only clarifies the regulatory framework but also reinforces the government’s commitment to enhancing tax compliance in this sector. […]

Waiver of Interest & Penalty for GST Demands for FY 2017-18 to 2019-20

October 14, 2024 8856 Views 0 comment Print

Learn about the waiver of interest and penalties under Section 73 for GST demands from FY 2017-18 to FY 2019-20, based on recent government notifications.

Ex-parte orders and initiation of recovery proceedings against deceased person unjustified: Madras HC

October 14, 2024 1071 Views 0 comment Print

Madras High Court held that ex-parte orders issued in the name of deceased person and initiation of recovery proceedings against the deceased person is against the principles of natural justice and hence is liable to be set aside.

GST demand alleging suppression of sale based on power consumption not sustained: Madras HC

October 14, 2024 1611 Views 0 comment Print

Madras High Court held that allegation of suppression of sale based on consumption of power not sustained since EB units consumed are not directly linked with sales and reasons for difference in turnover duly explained.

Payment of Section 129(3) demand does not restrict right to appeal: Gauhati HC

October 14, 2024 810 Views 0 comment Print

Gauhati High Court rules that payment of demand under Section 129(3) does not restrict the right to appeal. Court addresses portal issues affecting appeal filing.

CGST Act Section 74 Applicable for Willful Suppression of Sales to Evade Tax

October 14, 2024 8172 Views 0 comment Print

Kerala HC dismisses writ petition challenging Section 74 CGST Act invocation for alleged willful suppression of sales and tax evasion.

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