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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 16545 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 480 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 663 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 1047 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 834 Views 0 comment Print


Latest News


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 837 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 1113 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 1023 Views 0 comment Print

CBI Arrests EPFO & CGST Officials for Bribery

Finance : CBI apprehends CGST Superintendent in Indore for Rs. 15K bribe and EPFO officials in Baddi for Rs. 10 lakh bribe. Investigations a...

November 30, 2024 1422 Views 0 comment Print

Court Sentences Former CGST Officer and Wife to Prison

Goods and Services Tax : Mumbai court sentences former CGST Superintendent and his wife to 2-4 years in prison for possessing disproportionate assets. Tota...

October 28, 2024 3327 Views 1 comment Print


Latest Judiciary


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 630 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 1542 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 384 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 348 Views 0 comment Print

Order passed without granting opportunity as required u/s. 75(4) of GST Act is liable to be quashed

Goods and Services Tax : Gujarat High Court held that order passed without granting opportunity as provided in section 75(4) of the Gujarat Goods and Servi...

September 29, 2025 747 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 591 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 2343 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 2322 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 873 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 1860 Views 0 comment Print


Uncovering Unexplored Dimensions: A 2024 Perspective on the Landscape of Online Gaming in India

September 3, 2024 6072 Views 0 comment Print

Explore the tax and GST implications on online gaming income in India, including changes under the Finance Bill, 2023, and the CGST Act, 2017.

Brief history of GST in India

September 2, 2024 5211 Views 0 comment Print

Explore the timeline of GST in India, from its initial discussions in 2000 to its implementation in 2017, and the GST Council’s key role in shaping the tax system.

Panchnama Under GST

September 2, 2024 12171 Views 0 comment Print

Understand the role of panchnama in GST searches. Learn about its importance, legal requirements, and tips to ensure accuracy and compliance.

CBI Files Chargesheets in Two High-Profile Bribery Cases of Tax Officers

September 2, 2024 1434 Views 0 comment Print

CBI charges former CGST Asst. Commissioner and arrests 5, including a Principal Commissioner of Income Tax, in two separate bribery cases.

Seizure of cash & silver bars recovered during GST search is not sustainable: SC

August 31, 2024 1659 Views 0 comment Print

The Supreme Court upheld the Delhi High Court ruling, declaring the GST seizure of cash and silver bars under Section 67 of the CGST Act illegal.

FAQs on GSTR-1 Filing and Rule 10A Compliance

August 30, 2024 3789 Views 0 comment Print

Starting September 1, 2024, update bank details on GST portal to avoid filing issues. Learn about Rule 10A, its importance, and update process.

Mechanism to compliance of Section 15(3)(b)(ii) of CGST Act, 2017

August 29, 2024 7860 Views 2 comments Print

Understand compliance for CGST Act Section 15(3)(b)(ii) with our guide on discount agreements, ITC reversal, and necessary certificates.

CCI directs DGAP to reopen Anti-Profiteering probe against Nirma Ltd.

August 29, 2024 609 Views 0 comment Print

CCI examines whether Nirma Ltd. complied with GST tax rate reductions, addressing the legal and economic implications of alleged anti-profiteering practices.

ITC can be claimed on contract staffing services for providing Information Technology Enabled Services

August 28, 2024 1761 Views 0 comment Print

Tamil Nadu AAR rules that ITC can be claimed on contract staffing services for IT services, as long as conditions under Section 16(1) of CGST Act are met.

Is ITC exempt for transportation of women employees?

August 21, 2024 1692 Views 0 comment Print

Explore the AAR ruling on ITC eligibility for transportation services provided to women employees under Section 17(5) of the CGST Act.

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