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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 2340 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 870 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


Orissa HC Grants Amnesty: 245 GST Appeals Sent to Appellate Authority

November 16, 2023 924 Views 0 comment Print

Orissa High Court’s significant decision remanding 245 GST appeals following the Ministry of Finance’s recent Notification No.53/2023-Central Tax.

Timely Notice In GST Evasion Cases: Section 73(2) & Its Implications

November 16, 2023 3447 Views 0 comment Print

Unlock the guide to BSE (Bombay Stock Exchange) compliances covering XBRL filing, board meetings, and regulatory obligations. Essential steps and details for listed entities to uphold transparency and regulatory standards

HC Quashes GST Registration Cancellation order for Lack of Reasons

November 16, 2023 1470 Views 0 comment Print

Bombay High Court’s landmark judgment quashing the GST registration cancellation for Makersburry India Pvt. Ltd. due to lack of reasons. Understand the legal intricacies and implications in this detailed analysis.

GST Amnesty Advisory: Appeal Filing Deadline for Orders up to 31.03.2023

November 10, 2023 2367 Views 0 comment Print

This article delves into the provisions and procedures associated with GST amnesty granted to those who missed appeal filing deadline for orders passed on or before March 31, 2023.

October 2023 GST Revenue Hits Second-Highest Mark, Surges 13%

November 1, 2023 1641 Views 0 comment Print

Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise figures, and insights into the 13% YoY increase

Penalty u/s 129(3) of CGST Act unsustainable as no intention to evade payment of tax

October 30, 2023 8871 Views 0 comment Print

Allahabad High Court held that for imposition of penalty under section 129(3) of the Central Goods and Services Tax Act, 2017 [CGST Act] intention to evade payment of tax is a pre-requisite. No penalty u/s 129(3) as there was no intent on part of petitioner to evade tax.

CGST Mumbai Busts Rs. 263 Crore Fake GST Invoice Racket

October 25, 2023 1809 Views 0 comment Print

CGST Mumbai South Commissionerate arrests a fake GST invoice racketeer, uncovering a Rs. 263 Crore fraud involving Rs. 7.66 Crores fake GST Input Tax Credit. Details here.

Notification No. 20/2023-Central Tax (Rate) Dated: 19th October, 2023

October 19, 2023 22593 Views 0 comment Print

Explore the impact of Notification No. 20/2023-Central Tax (Rate) issued by the Ministry of Finance, Government of India, effective from October 20, 2023

Notification No. 19/2023-Central Tax (Rate) Dated: 19th October, 2023

October 19, 2023 6162 Views 0 comment Print

Explore the impact of Notification No. 19/2023-Central Tax (Rate) issued by the Ministry of Finance, Government of India, effective from October 20, 2023

New Tax Rate on Millet Flour: Notification No. 18/2023-Central Tax (Rate)

October 19, 2023 1971 Views 0 comment Print

Explore the implications of Notification No. 18/2023 on millet flour taxation. Learn how this amendment impacts businesses and consumers

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