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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 16521 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 1044 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 831 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 834 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 3324 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 627 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 585 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 2271 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 2313 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 864 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


IGST credit reversal not required when credit is wrongly claimed instead of CGST & SGST

June 7, 2024 21222 Views 0 comment Print

Calcutta HC rules IGST credit wrongly claimed instead of CGST and SGST need not be reversed. Key details on the Cosyn Limited case inside.

Clarification on Place of Supply of Goods to Unregistered Persons under IGST Act

June 6, 2024 4146 Views 0 comment Print

Detailed clarification on Section 10(1)(ca) of the IGST Act, 2017 regarding the place of supply for goods to unregistered persons, with practical examples.

Amendment Notification Assigns Kotputli-Behror to CGST Alwar

May 30, 2024 1128 Views 0 comment Print

Ministry of Finance issues Notification No. 11/2024-Central Tax, amending district assignment for CGST Alwar Commissionerate. Details here.

CGST: Territorial Jurisdiction of Principal Commissioner/Commissioner of Central Tax amended in Rajasthan

May 29, 2024 1842 Views 0 comment Print

GST Notification 10/2024 updates jurisdiction for Alwar, Jaipur, Jodhpur, and Udaipur districts in Rajasthan. Effective from August 5, 2023.

GST Registration Can’t Be Canceled Without Proper Reply Opportunity

May 22, 2024 822 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 1206 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.

Exclude GST Order Signing & Pronouncement Days from Limitation Calculation: Delhi HC

May 7, 2024 999 Views 0 comment Print

HC held that According to Section 12 of Limitation Act, 1963, the day order was signed  and the day judgment was pronounced should be excluded for calculation of limitation for Appeal Filing under GST.

GST: Order must be passed with 7 days of service of notice of detention/seizure

May 3, 2024 2001 Views 0 comment Print

Learn about the Patna High Court’s ruling in Pawan Carrying Corporation v. State of Bihar clarifying the seven-day timeline for issuing orders after the detention or seizure of goods.

Assessment Order invalid when Petitioner cannot reply due to GST Registration cancellation

April 30, 2024 1257 Views 0 comment Print

Explore the Kerala High Court’s decision in Vadakkot Chackoo Devassy v. State of Kerala, where the assessment order was invalidated due to the petitioner’s inability to respond following the cancellation of GST registration.

Enhancing Efficiency in CGST: Replicating Functional Basis Model – CBIC Update

April 29, 2024 1179 Views 0 comment Print

Discover the latest developments from the Central Board of Indirect Taxes & Customs regarding the reorganization of CGST zones and successful interceptions against smuggling activities. Stay informed with CBIC’s newsletter.

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