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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 1023 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


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

May 3, 2024 2100 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 1320 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 1260 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.

GST Implications on Hotels & Restaurant Industry

April 19, 2024 310623 Views 12 comments Print

Explore the implications of GST on hotels & restaurants in India. Detailed analysis of rate changes, billing procedures, and industry stabilization.

CBIC Extends Implementation Timeline for Central Tax Notification No. 04/2024-CT

April 10, 2024 4095 Views 0 comment Print

Explore the implications of extending Notification No. 04/2024-CTs implementation timeline to 15th May, 2024. Analysis, insights, and more.

Judicial Views on Cross empowerment of Central and State Authorities under GST

February 5, 2024 14223 Views 0 comment Print

Today, we are talking about cross empowerment of the Central and State Authorities under GST. It has been seen there is ambiguity regarding initiation of enforcement action by the Central Tax Officers in case of taxpayer assigned to the State Tax Authority and vice versa.  There are and have been several instances where both, the […]

Amendment in CGST Act: Inclusion of 411069 in Table II, Serial Number 83

January 30, 2024 2100 Views 0 comment Print

Explore the latest amendment by the Ministry of Finance to the CGST Act, adding 411069 to Table II, Serial Number 83. Stay informed on tax updates.

Draft reply to show cause notice under section 16(4) of CGST Act, 2017

January 29, 2024 63792 Views 3 comments Print

Explore the implications of GST Section 16(4) on Input Tax Credit (ITC) with legal insights, challenges, court cases, and recent developments. Learn about the evolving landscape of GST compliance.

No Interest on Timely GST Deposit in Electronic Cash Ledger: Madras HC

January 29, 2024 7515 Views 0 comment Print

Explore the implications of GST payments, interest, and Electronic Cash Ledger based on the Madras High Court’s judgment in Eicher Motors case.

Allahabad HC directs govt to look into extension of GST appeals under Section 129 & 130

January 27, 2024 1311 Views 0 comment Print

Dive into the Veira Electronics case against the State of U.P. in Allahabad High Court. Explore the challenge to the Central Tax appeal deadline extension, focusing on Sections 129 and 130 of the CGST Act.

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