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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 210 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 129 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 240 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 393 Views 1 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 522 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 5250 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 72 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 72 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 87 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 285 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 11439 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 633 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 4404 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


Delhi HC Stays Unreasoned GST Orders Passed Near Extended Period of Limitation

August 10, 2024 1377 Views 0 comment Print

Petition challenges CGST order for FY 2018-19 as unreasoned, leading court to stay the order and seek detailed affidavits on similar cases.

Deadline Extensions Under CGST Act; Court Stays Demand Until December 2024

August 10, 2024 945 Views 0 comment Print

Calcutta HC stays GST demand in Gopal Samanta Vs Union of India. Case involves dispute over time extensions and force majeure under GST Act.

Natural Justice Violation: Late Writ Filed; HC Directs Appeal Within 30 Days

August 10, 2024 663 Views 0 comment Print

Calcutta HC rules on Sitangshu Sekhar Masanta Vs State of WB, allowing appeal despite delay due to notice upload issues under WBGST/CGST Act.

No penalty for human error when wrong address & PIN code entered in E-Way bill

August 10, 2024 3690 Views 0 comment Print

Allahabad High Court rules no penalty for human error in E-Way bill. Case details and legal context in Uttam Electric Store vs. State of U.P.

Understanding the new form GSTR-1A

August 10, 2024 15111 Views 0 comment Print

Learn about GSTR-1A, its purpose, filing requirements, and impact on GST compliance. Discover how it helps correct errors in previously filed GSTR-1.

Interest entitled u/s. 42(1) of DVAT Act as refund withheld unjustifiably: Delhi HC

August 10, 2024 663 Views 0 comment Print

Delhi High Court held that petitioner is duly entitled for interest under section 42(1) of Delhi Value Added Tax Act, 2004 (the DVAT Act) since refund withheld unjustifiably.

Purchase Price defined u/s. 2(18) of GVAT would not include Value Added Tax: Supreme Court

August 10, 2024 417 Views 0 comment Print

Supreme Court held that the Purchase Price as defined u/s. 2(18) of the Gujarat Value Added Tax Act, 2003 would not include purchases on which no value added tax was claimed nor granted.

Retraction of Statements: Legal Perspective

August 10, 2024 8568 Views 0 comment Print

Explore the importance of recording statements in tax law, their evidentiary value, and the legal process for retraction. Learn about admissions and their implications.

Petition under Article 226 of the Constitution of India should be filed within reasonable time: Madras HC

August 10, 2024 669 Views 0 comment Print

Madras High Court held that even though the time limit is not prescribed for filing petition under Article 226 of the Constitution of India, the same should be filed within a reasonable time.

IGST Refund on Upward Price Revisions for Exported Goods

August 10, 2024 2325 Views 0 comment Print

Discover the new IGST refund rules for upward price revisions on exports. Learn about the updated process, eligibility, and practical implications.

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