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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


Penalty for GSTR-3B & GSTR-2A Mismatch Set Aside for Lack of Hearing Opportunity

September 30, 2024 885 Views 0 comment Print

Madras High Court held that order confirming tax liability and imposing penalty on ground of mismatch of input tax claim between GSTR-3B and GSTR-2A set aside as order passed without giving opportunity of being heard.

GST Registration Cancellation Based on Prima Facie Investigation Untenable: HP HC

September 30, 2024 762 Views 0 comment Print

Himachal Pradesh High Court held that prima facie investigation cannot be basis of an order of cancellation of GST registration. Drastic penalty of cancellation of GST registration can be imposed only after completion of investigation.

Madras HC directs Fresh Order due to Assessee’s Unawareness of GST Notice Upload on Portal

September 30, 2024 432 Views 0 comment Print

Madras High Court held that order set aside as petitioner was unaware of notices being uploaded on GST common portal. Accordingly, respondent directed to pass fresh order on merits.

Extension of WBGST Audit Deadline in West Bengal

September 30, 2024 903 Views 0 comment Print

West Bengal extends WBGST audit completion deadline to October 30, 2024, for cases commenced between July 1 and July 30, 2024.

Consultant’s Failure to Inform of GST SCN: Calcutta HC Sets Aside Order & directs Reconsideration

September 30, 2024 606 Views 0 comment Print

Calcutta HC remands GST case after consultant’s failure to inform petitioner of SCN. The court set aside the order u/s 73(9) CGST Act, for fresh consideration.

GST Demand Based Solely on Income Tax Findings Unsustainable: Allahabad HC

September 30, 2024 1089 Views 0 comment Print

Allahabad HC quashes GST demand orders against Anand Swaroop Rastogi. Orders based solely on Income Tax findings, lacking independent verification, are invalid.

Non-Filing of Certified Copies Shouldn’t Lead to Appeal Dismissal Without Merit Review: Allahabad HC

September 30, 2024 639 Views 0 comment Print

Allahabad HC rules non-filing of a certified copy in e-appeals is a technical issue, not grounds for dismissal. Appeal must be heard on merit.

GST registration cannot be cancelled where SCN cites reasons as “Others”: Calcutta HC

September 30, 2024 909 Views 0 comment Print

Calcutta High Court rules GST registration cannot be cancelled without specific grounds, dismissing Limton Metals’ writ petition challenging cancellation notice.

No Interest or Penalties for Wrongly Availed but Unutilized ITC: Calcutta HC

September 30, 2024 4200 Views 0 comment Print

Calcutta High Court decision on Utpal Das case clarifies GST interest and penalties related to Input Tax Credit misuse.”

Dismissal of details by mere word ‘incomplete’ & one-line GST order: HC set-aside order

September 29, 2024 1008 Views 0 comment Print

The Madras High Court set aside an order against G. Anand for tax discrepancies, directing a detailed review and personal hearing by the Assistant Commissioner.

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