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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 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 513 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 57 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 60 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 69 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 11406 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


Valuation Methods for Related Party Transactions Under GST

May 25, 2024 15276 Views 0 comment Print

Article delves into different valuation methods prescribed under GST Act, offering practical examples and a clear breakdown of each approach.

Onus is on Assessee to prove movement of goods & services under GST

May 24, 2024 1503 Views 0 comment Print

In Roshan Sharma v. Assistant Commissioner of Revenue, Calcutta High Court sets aside tax demand, interest, and penalty due to lack of effective opportunity for the Assessee to rebut allegations. Understand the significance of proving movement of goods and services.

Refund of Kerala Flood Cess – instructions issued

May 24, 2024 1626 Views 0 comment Print

Learn about the latest guidelines for claiming Kerala Flood Cess refunds, including application procedures and processing steps, as per Circular No. 09/2024.

Madras HC Allows Re-submission for GSTR-1 vs GSTR-3B Errors

May 24, 2024 5613 Views 0 comment Print

Madras High Court grants Hajabandenawas a chance to resubmit documents for GSTR-1 vs GSTR-3B discrepancies without pre-deposit condition. Learn more about the case.

Mastering GST Registration: Complete Guide to Compliance & Benefits

May 24, 2024 6369 Views 0 comment Print

Unlock the secrets of GST registration – know its significance, benefits, and who should register. Dive deep into compliance and learn about special provisions here.

Deciphering GST: Understanding Inclusion & Exclusion Criteria in Taxable Service Valuation with Real-life Scenarios

May 24, 2024 2877 Views 0 comment Print

Gain insights into GST taxable service valuation with inclusions and exclusions, supported by real-life examples and legal considerations.

Petitioners Must Adhere to Prescribed Procedure for Budgetary Support: Sikkim HC

May 23, 2024 660 Views 0 comment Print

Glenmark Pharmaceuticals’ dispute over budgetary support claims under GST lands in Sikkim High Court. Detailed analysis of the judgment, implications, and conclusions provided.

Department can recover ITC of non-existent and bogus Firms: Allahabad HC

May 23, 2024 11646 Views 0 comment Print

Allahabad High Court rules against Rajshi Processors for wrongful ITC claims based on non-existent firms. Learn about the judgment and its implications on GST Section 16.

SCN, Orders and Penalty Process under Section 73 & 74 of CGST Act 2017

May 23, 2024 51108 Views 2 comments Print

Understand the process of issuance of Show Cause Notices, orders, and payment of penalties under Sections 73 and 74 of the CGST Act 2017. Learn about timelines, penalties, and procedural intricacies in this comprehensive guide.

GST Case Law Compendium – May 2024 Edition

May 23, 2024 15345 Views 0 comment Print

Explore significant GST case laws from May 2024 edition covering issues like limitation period, penalty imposition, adjournment proceedings, and more.

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