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Bona Fide Purchaser Cannot Escape ITC Reversal as GST Law Requires Actual Tax Deposit

Goods and Services Tax : The Gujarat High Court ruled that Input Tax Credit cannot be claimed unless the supplier has actually paid tax to the Government u...

May 7, 2026 17976 Views 1 comment Print

Analysis of GSTN Tax Liability Break-up: Interest & Late Fee in Table 5.1

Goods and Services Tax : GSTN has implemented automated interest computation through the Tax Liability Break-up mechanism in GSTR-3B to identify delayed ta...

May 7, 2026 666 Views 0 comment Print

Single GST Show Cause Notice Across Multiple Years Valid: Delhi High Court

Goods and Services Tax : The Delhi High Court ruled that GST authorities can issue a single SCN covering multiple financial years under Sections 73 and 74 ...

May 7, 2026 906 Views 0 comment Print

Failure to File GST Returns Can Be Treated as Wilful Suppression: Sriba Nirman Case

Goods and Services Tax : The High Court observed that filing GST returns is the statutory mechanism for disclosing tax liability. Failure to file returns w...

May 6, 2026 1302 Views 0 comment Print

When the Taxman’s Address Becomes a Casino Sign

Goods and Services Tax : The operators avoided traditional hacking and instead used structural loopholes in website optimisation. The incident shows how te...

April 21, 2026 936 Views 0 comment Print


Latest News


Nine Years of GST: Simplifying Taxation, Strengthening India

Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...

July 2, 2026 447 Views 0 comment Print

Request for 3 Month extension of due date for filing of appeals before GSTAT

Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...

June 17, 2026 1584 Views 0 comment Print

Delhi CGST Busts ₹8 Cr Fake ITC; Company Director Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...

April 18, 2026 1017 Views 0 comment Print

CBI Arrests CGST Superintendent in Mumbai while accepting Rs. Five Lakh Bribe

Goods and Services Tax : A tax audit official was arrested while accepting ₹5 lakh as part of an alleged bribe to reduce a proposed tax demand. The case ...

December 24, 2025 1269 Views 0 comment Print

Delhi CGST Arrests One for ₹16.30 Crore GST Evasion

Goods and Services Tax : The Delhi South CGST Commissionerate has arrested a key person linked to three firms for allegedly evading ₹16.30 crore in GST t...

August 17, 2025 1098 Views 0 comment Print


Latest Judiciary


Opaque Veil: National Security or confedential & Denial of Documents in GST Adjudication

Goods and Services Tax : The Supreme Court held that an accused cannot be denied copies of documents forming part of the chargesheet merely because prosecu...

June 8, 2026 258 Views 0 comment Print

Madras HC Set Aside ITC Denial as GST Amendment Allowed Credit Till 30-11-2021

Goods and Services Tax : The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment insert...

March 5, 2026 744 Views 0 comment Print

GST Demand Set Aside although Tax Paid Under CGST/SGST Instead of IGST: Allahabad HC

Goods and Services Tax : The Court set aside a GST demand after finding that tax liability was discharged under CGST and SGST instead of IGST. Authorities ...

January 19, 2026 1800 Views 0 comment Print

No writ petition to be entertained for finding fact if appellate remedy was available

Goods and Services Tax : The question whether the contractual work was an exempt construction activity or taxable manpower supply required fact-finding, wh...

September 29, 2025 486 Views 0 comment Print

No Writ Jurisdiction in GST Penalty Deduction from Navy Payments: Kerala HC

Goods and Services Tax : Kerala High Court held that reliefs sought in writ cannot be entertained as debit of penalty from amount receivable could only be ...

September 29, 2025 372 Views 0 comment Print


Latest Notifications


GSTAT Principal Bench Empowered to Hear Section 101B Appeals: CBIC

Goods and Services Tax : The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. Th...

May 7, 2026 1095 Views 0 comment Print

CBIC Revises GST Rate Notification Under Finance Act 2026

Goods and Services Tax : CBIC has amended Notification No. 9/2025-Central Tax (Rate) to revise tariff entries in GST schedules in line with Finance Act, 20...

April 30, 2026 4143 Views 0 comment Print

Update on Advisory on Interest Collection and Related Enhancements in GSTR-3B

Goods and Services Tax : GST Portal revises interest computation in GSTR-3B, factoring minimum cash ledger balance and auto-populating non-editable interes...

February 19, 2026 2544 Views 0 comment Print

Raigad CGST Issues Grievance Redressal SOP

Goods and Services Tax : Raigad CGST Commissionerate issued SOPs for taxpayer grievance redressal, introducing open house meetings, local seminars, and esc...

October 28, 2025 1065 Views 0 comment Print

CGST Rate: Nominated Agency Definition Amended (Nov 1, 2025)

Goods and Services Tax : GST notification updates the definition of Nominated Agency in Notification No. 26/2018-CT (Rate). The new definition refers to L...

October 24, 2025 1974 Views 0 comment Print


Adjustment of interest permissible on tax liability against IGST refund claim: SC

September 14, 2024 2193 Views 0 comment Print

Supreme Court admits SLP challenging Delhi High Court’s ruling on adjustment of interest against IGST refund claim under Section 73 of the CGST Act.

Input Tax Credit on Demo Vehicles

September 13, 2024 2541 Views 1 comment Print

CBIC Circular No. 231/25/2024 clarifies that input tax credit on demo vehicles is permissible under Section 17(5) of the CGST Act, 2017, for authorized dealers.

SCN served via E-mail at the time of GST Registration Cancellation is invalid

September 13, 2024 1185 Views 0 comment Print

Andhra Pradesh HC in Somaprasanth Karampudi v. Union of India ruled that physical notices returned as “Left” should prompt further attempts at service. Petition remanded.

Assessee Must Reduce Ticket Price with Tax Rate Cut: HC Upholds NAA Order

September 12, 2024 777 Views 0 comment Print

Telangana HC upheld Sudarshan Theatre’s violation of CGST Section 171 for delayed ticket price reduction after GST rate cut, dismissing their writ petition.

ITC Entitlement on Repair Expenses in Reimbursement Claim Settlements

September 12, 2024 2673 Views 0 comment Print

Explore ITC availability for insurance companies on vehicle repairs in reimbursement mode. Learn about limits, invoicing requirements, and compliance under the CGST Act.

Unsigned SCN & Assessment Order Without Digital or Physical Signature are Invalid: HC

September 10, 2024 3192 Views 1 comment Print

Telangana High Court rules that unsigned GST orders are void. Explore the case of High Noon Consulting vs. Deputy Commissioner of State Tax.

Online Filing Date Recognized as GST Appeal Filing Date Despite Late Hard Copy Submission

September 10, 2024 786 Views 0 comment Print

Madras HC sets aside GST appellate order rejecting refund appeal by Kasturi & Sons Pvt. Ltd. due to procedural delay in hard copy submission.

Reconsider ITC Claim on RCM as Circular Supports Assessee’s Case Against Belated Filing: Karnataka HC

September 10, 2024 1077 Views 0 comment Print

Karnataka High Court directs reconsideration of Bosch Automotive input tax credit claim under GST. Case involves delayed ITC claims clarified by a CBIC circular.

Can State GST Authority Transfer Search Proceedings to DGGI?

September 9, 2024 2130 Views 0 comment Print

A comprehensive review of the Punjab & Haryana High Court’s decision on cross-empowerment and transfer of GST proceedings between State GST authority and DGGI.

Profiteering allegation against Baxium Health Science: CCI directs further investigation 

September 8, 2024 420 Views 0 comment Print

The CCI investigated Baxium Health Science for failing to pass on GST reductions. Detailed findings highlight discrepancies in product pricing post-GST cut.

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