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Latest Articles


GST Order Quashed as Personal Hearing Cannot Be Waived by Selecting ‘No’: Gujarat HC

Goods and Services Tax : The Gujarat High Court examined whether a taxpayer’s selection of “No” for personal hearing could override the statutory req...

June 8, 2026 189 Views 0 comment Print

ITC Reversal Bars Tax Demand; No Interest if Adequate Credit Balance: Orissa HC

Goods and Services Tax : The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh dema...

June 8, 2026 198 Views 0 comment Print

GST Registration in One State Can Be Denied for Non-Compliance in Another State

Goods and Services Tax : The Rajasthan High Court examined whether GST registration could be refused due to non-filing of returns in another State. It held...

June 8, 2026 138 Views 0 comment Print

SC Stays HC Ruling on GST Portal Upload as Valid Service Under Section 169

Goods and Services Tax : The Supreme Court stayed a judgment that held mere uploading of notices and orders on the GST portal does not amount to valid comm...

June 6, 2026 894 Views 0 comment Print

SC Disposes Petition Challenging Section 16(2)(c) of GST Law

Goods and Services Tax : The Supreme Court refused to bypass the statutory GST appeal mechanism and directed the taxpayer to pursue appellate remedies. How...

June 5, 2026 636 Views 0 comment Print


Latest News


SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’

Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...

May 21, 2024 1575 Views 0 comment Print

SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...

January 4, 2024 3930 Views 0 comment Print

SC to Decide on GST Implications of Immovable Property: Next Hearing on August 23

Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...

August 19, 2023 15075 Views 0 comment Print

GST 45th Council meeting on September 17, 2021 – Agenda

Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...

September 3, 2021 3909 Views 0 comment Print

Karnataka HC orders for appearance through Video Conferencing for summon issued

Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...

August 15, 2021 1188 Views 0 comment Print


Latest Judiciary


SC’s COVID Limitation Relief Applies to GST Appeals Gujarat: HC

Goods and Services Tax : The Gujarat High Court ruled that the Supreme Court’s COVID-19 limitation exclusion must be considered while computing timelines...

June 8, 2026 255 Views 0 comment Print

Section 73 Relief Does Not Bar Section 74 Action by CGST Authorities: Delhi HC

Goods and Services Tax : The Delhi High Court held that exoneration under Section 73 does not automatically bar proceedings under Section 74 because both p...

June 6, 2026 237 Views 0 comment Print

SC to examine validity of consolidated GST SCNs spanning multiple financial years

Goods and Services Tax : The Supreme Court has agreed to consider whether a single GST show cause notice can cover multiple financial years under Section 7...

June 5, 2026 309 Views 0 comment Print

SC Examines Constitutional Validity of Section 16(2)(c) as Bona Fide Recipient Denied ITC

Goods and Services Tax : The Supreme Court took up a challenge to Section 16(2)(c) of the CGST Act where ITC was denied despite tax having been paid by the...

May 31, 2026 1047 Views 0 comment Print

SC Issues Notice as GST Premises Were Sealed Without Any Denial of Access

Goods and Services Tax : The Supreme Court prima facie observed that Section 67(4) permits sealing of premises only when access is denied. It issued notice...

May 31, 2026 276 Views 0 comment Print


Latest Notifications


Notification No. 32/2015-Central Excise Dated- 4th June, 2015

Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...

June 4, 2015 4767 Views 0 comment Print

Clarification on rate of service tax on restaurant service

Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...

June 3, 2015 37876 Views 0 comment Print

Custom Duty exemption on goods for relief of flood affected people of J&K

Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...

December 11, 2014 936 Views 0 comment Print

Excise duty exemption on goods for relief of flood affected people of J&K

Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...

December 11, 2014 1103 Views 0 comment Print

Customs – Regarding adjudication of appraising related cases

Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...

December 11, 2014 1246 Views 0 comment Print


Service tax leviable on services rendered by Advocate & Senior Advocate under RCM

May 23, 2024 1179 Views 0 comment Print

Explore the Karnataka High Court’s verdict on the levy of service tax for legal services by advocates and senior advocates under reverse charge. Understand exemptions and implications in this comprehensive analysis.

Assessee cannot be adjudicated by CGST, assigned to SGST authority or vice-versa

May 23, 2024 9024 Views 0 comment Print

Madras High Court quashes Central Tax order against Ram Agencies, citing lack of cross-empowerment notification for jurisdiction over State-assigned assessee.

Revenue department cannot block Electronic Credit Ledger by making negative balance

May 22, 2024 6615 Views 0 comment Print

The Telangana High Court ruled that the Revenue Department cannot block an electronic credit ledger by making a negative balance, advising recovery under Sections 73 or 74 of the CGST Act instead.

GST Registration Can’t Be Canceled Without Proper Reply Opportunity

May 22, 2024 846 Views 0 comment Print

Explore the detailed analysis of Andhra Pradesh High Court verdict in Raghavaiah Thelapalli v. State of Andhra Pradesh and Ors., setting aside GST registration cancellation due to lack of opportunity to respond to the Show Cause Notice.

Assessee should approach GST Commissioner to seek relief for interest payment in instalments

May 21, 2024 1230 Views 0 comment Print

Learn about the dismissal of Best Recharge appeal regarding interest payment on excess Input Tax Credit. Details of the case and court ruling explained.

Crane services constitute contract of service & not ‘sale’ under VAT: Rajasthan HC

May 21, 2024 1938 Views 0 comment Print

Detailed analysis of the Rajasthan High Court judgment on whether crane services provided constitute a sale under Section 2(35)(iv) of the RVAT Act-2003. Key arguments, contract analysis, and legal implications discussed.

SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’

May 21, 2024 1575 Views 0 comment Print

Explore Supreme Court’s scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies as a transfer of ‘right to use’. Analysis of Rajasthan VAT Act implications.

No denial of ITC merely because supplier failed to file returns & pay taxes

May 18, 2024 43590 Views 0 comment Print

Uttarakhand High Court rules in favor of Subhash Singh, modifying assessment orders and rejecting denial of ITC due to supplier’s failure to file returns and pay taxes.

Writ Petition against Assessment Order not maintainable when remedy of appeal not availed during limitation period

May 18, 2024 1512 Views 0 comment Print

Rajasthan High Court rules that a writ petition against an assessment order is not maintainable if the appeal remedy is not availed within the limitation period.

Constitution of GSTAT: A Chronological Analysis with Time Limit to file appeal before GSTAT

May 17, 2024 7170 Views 0 comment Print

Chronological analysis of GST Appellate Tribunal (GSTAT) formation and time limits for filing appeals following the President’s appointment.

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