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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 186 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 234 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 387 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 504 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 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 63 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 264 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 11370 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 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


Key GST Law Changes & Tax Reliefs – Personal income-tax rates

July 30, 2024 1380 Views 0 comment Print

Discover the latest updates on GST law changes, personal income tax rates, and tax reliefs for small businesses as discussed in Rajya Sabha on 30/07/2024.

Budget 2024: The New Section 74A – An Analysis

July 30, 2024 20406 Views 0 comment Print

The provisions for tax and penalty determination under the currently applicable Section 73 (Nonfraud cases) and Section 74 (Fraud cases) are proposed to be replaced by a new Section 74A for the financial year 2024-25. Sections 73 and 74 will now only apply to matters related to the financial year 2023-2024. For cases from the […]

Parallel & multiple proceedings by the GST Departments

July 30, 2024 12336 Views 0 comment Print

Taxpayers have been facing parallel and/ or multiple proceedings in case of scrutiny, audit, investigation and other proceedings. The article tries to bring out the legal position as per relevant GST Act and judicial pronouncements.

CBIC detect Rs. 36,374 Cr. Fake ITC in FY 2023-24

July 29, 2024 1599 Views 0 comment Print

CBIC detected Rs. 36,374 crore worth of fake ITC in FY 2023-24 involving 9,190 cases. Key measures and data on ITC fraud detection detailed in the report.

Key Highlights of Budget 2024 Changes in Goods and Services Tax, 2017

July 29, 2024 2007 Views 0 comment Print

Discover key GST reforms from Budget 2024 including scope of supply, ITC amendments, and new penalty provisions aimed at simplifying compliance and reducing litigation.

Compounding of Offences under GST

July 29, 2024 6498 Views 0 comment Print

Learn about compounding offences under GST, including eligibility, process, and penalties. Discover how it helps avoid prosecution through monetary settlement.

Supplier GST Registration Required, Not Buyer: Otherwise Everyone will Need Registration

July 29, 2024 3699 Views 0 comment Print

Madras High Court quashes GST penalty imposed on Kompress India, citing procedural errors and misinterpretation of GST rules. Vehicle detention deemed unlawful.

Payment made during search without issuance of acknowledgment in GST DRC-04 should be refunded: Calcutta HC

July 29, 2024 1161 Views 0 comment Print

Calcutta High Court held that payment made during the course of search cannot be said to be voluntary payment. Such payment made cannot be retained by the department as acknowledgment in GST DRC-04 not given.

Understanding Clause (ca) of Section 10(1) of IGST Act: Place of Supply for Unregistered Persons – Whether issue solved or created?

July 29, 2024 4515 Views 0 comment Print

Explore the impact of Clause (ca) in Section 10(1) of the IGST Act on the place of supply for unregistered persons. Is the recent amendment solving or creating issues?

GST order passed subsequent to demise of registered tax payer, is unenforceable

July 29, 2024 753 Views 0 comment Print

Calcutta High Court sets aside an order under Section 74(9) of the GST Act, remanding the case due to proceedings held after the taxpayer’s death. Key implications outlined.

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