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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


HC set-aside GST order for Violation of Natural Justice/Lack of Opportunity

September 4, 2024 582 Views 0 comment Print

Madras High Court sets aside GST attachment order for Tvl. Fashion Square, citing lack of proper notice and personal hearing. Case remanded for reconsideration.

When to Create a New GST Registration Number for Your Business

September 3, 2024 1515 Views 0 comment Print

Discover when to create a new GST registration number, including turnover thresholds, inter-state trade, e-commerce, and more for seamless compliance.

GST on Building Transfer to OMCL: AAR Odisha Ruling Explained

September 3, 2024 945 Views 0 comment Print

AAR Odisha rules that Essel Mining’s transfer of buildings to OMCL is subject to GST, rejecting the claim of exemption as a sale of building under CGST Act.

Matter already under Audit: GST advance ruling application not maintainable

September 3, 2024 597 Views 0 comment Print

GST AAR Odisha dismissed an application on the applicability of GST on stamp duty and registration fees, ruling it non-maintainable under Section 98(2) of the CGST Act.

HC directs reconsideration of ITC claim under newly introduced Section 16(5)

September 3, 2024 1419 Views 0 comment Print

Delhi High Court sets aside the order denying Input Tax Credit under CGST Act, remands case for reconsideration in light of Finance Act 2024 amendments.

New Invoice Management System (IMS) on GST Portal from Oct 2024

September 3, 2024 17907 Views 0 comment Print

GST introduces Invoice Management System (IMS) from October 2024, enabling taxpayers to manage and rectify invoices for accurate Input Tax Credit (ITC).

Allahabad HC directs GST Deputy Commissioner to explain recovery notices to multiple banks

September 3, 2024 5145 Views 0 comment Print

Allahabad High Court orders no coercive action against Solvi Enterprises; Deputy Commissioner to explain recovery notices to multiple banks.

No ITC reversed for portion of LIC premium not included in taxable value, as per Rule 32(4)

September 3, 2024 1611 Views 0 comment Print

Rule 32(4) of CGST Rules excludes LIC premium portions from taxable value. No ITC reversal needed for these excluded portions.

Provisional Attachment Under GST Regime

September 3, 2024 2631 Views 0 comment Print

Explore the scope, procedures, and implications of provisional attachment under GST as per Section 83 of the CGST Act, 2017, and related court rulings.

GST Taxability of Salvage/Wreck Value in Motor Vehicle Damage Claims

September 3, 2024 4350 Views 0 comment Print

Understand the GST taxability of salvage in motor vehicle damage claims. Explore how insurance companies handle GST when dealing with total loss and partial loss scenarios.

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