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Latest Articles


Can Section 74 Be Invoked for Form 26AS & GSTR-1 Mismatches?

Goods and Services Tax : The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...

June 12, 2026 375 Views 0 comment Print

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 240 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 150 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 285 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 417 Views 1 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 612 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 303 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 2994 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 5262 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 81 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 75 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 105 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 381 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 11814 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 636 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 4407 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 18420 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 26031 Views 3 comments Print


Two parallel proceedings for same period not permissible under GST Law

March 7, 2024 16113 Views 0 comment Print

Explore the Guwahati High Courts ruling on parallel GST proceedings for the same period. Learn about the case, implications, and the legal perspective on dual actions under CGST and SGST Acts.

Finance Head of a firm arrested for GST evasion to the tune of Rs 88 crore

March 7, 2024 2619 Views 0 comment Print

The Ministry of Finance reports the arrest of a firm’s finance head for GST evasion worth Rs 88 crore. Learn about the case and its implications.

Rajasthan HC Stay on Cancellation of GST Registration – Dinesh Kumar Case

March 7, 2024 1563 Views 0 comment Print

Rajasthan High Court at Jodhpur stays the cancellation of GST registration in Dinesh Kumar S/o Kishan Lal vs Commissioner, Central Goods And Service Tax. Details of the case and implications discussed.

जीएसटी धारा 129/130 और नियम 138: गुड्स /वाहन को रोकना, अभिग्रहण और अवमुक्त की प्रक्रिया

March 7, 2024 11031 Views 0 comment Print

जीएसटी एक्ट की धारा 129/130 और नियम 138 की विस्तृत व्याख्या, गुड्स और वाहनों को रोकने, अभिग्रहण और अवमुक्त करने की पूरी प्रक्रिया समझाई गई है।

GST Act mandates Personal Hearing if adverse decision is contemplated

March 7, 2024 7521 Views 1 comment Print

Calcutta High Court rules on the necessity of personal hearing in GST adjudication, emphasizing adherence to natural justice principles.

Allahabad HC Upholds GST Penalty for Lack of Invoice & E-Way Bill with Goods

March 7, 2024 2058 Views 0 comment Print

The Allahabad High Court upheld the GST penalty under Section 129 for late production of e-way bill, emphasizing compliance with GST provisions.

GST Case Law Compendium – February 2024 Edition

March 6, 2024 6231 Views 1 comment Print

Explore key GST rulings on electronic notices, refunds for coerced payments, ITC claim deadlines, and more from various High Courts. Insights for taxpayers and professionals.

No Law Mandates Stock Retention for GST Registration

March 6, 2024 1356 Views 0 comment Print

Explore the implications and legal challenges of GST registration cancellation. A case study reveals the nuances, defenses, and considerations in such disputes.

E-way bill Expiry: Slow movement of truck due to mechanical fault -HC Quashes Penalty

March 6, 2024 1230 Views 0 comment Print

Allahabad High Court rules truck’s slow movement due to engine fault as a technical breach, not a tax evasion, quashing the imposed GST penalty.

Section 5 of Limitation Act applies to Section 31 of VAT Act: Allahabad HC

March 6, 2024 1440 Views 0 comment Print

Allahabad High Court rules Section 5 of Limitation Act applies to rectification under Section 31 of UP VAT Act, allowing Sanyo Koreatex’s plea.

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