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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 16518 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 660 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 2265 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 1857 Views 0 comment Print


Converting Credit Limits to Cash via Rent Apps: A Detailed Legal & Tax Analysis

August 7, 2025 3402 Views 1 comment Print

Learn the legal and tax risks of converting credit card limits to cash via rent apps, including penalties, tax scrutiny, and potential violations of banking regulations.

Delhi HC Protects Buyers from Seller VAT Default

July 11, 2025 498 Views 0 comment Print

Delhi High Court rules bona fide purchasers cannot be denied Input Tax Credit due to seller’s tax default; cites Article 14.

Bona fide buyers cannot be denied ITC for seller’s failure to Pay VAT: Delhi HC

July 11, 2025 837 Views 0 comment Print

Delhi High Court examines constitutional validity of DVAT Act Section 9(2)(g), impacting Input Tax Credit claims due to selling dealer’s tax deposit failures.

Bona Fide Buyers Not Liable for Seller’s VAT Defaults: Delhi HC

July 11, 2025 522 Views 0 comment Print

Delhi High Court rules Section 9(2)(g) of DVAT Act unconstitutional, asserting it violates rights by denying input tax credit to buyers for seller’s tax defaults.

Delhi HC shields bona fide purchasers from ITC denial due to seller’s tax default

July 11, 2025 702 Views 0 comment Print

Delhi High Court reviews the constitutionality of DVAT Act Section 9(2)(g), impacting Input Tax Credit for purchasers due to seller’s tax defaults. Examines impact on bona fide dealers.

Bona Fide Buyers Not Liable for Seller’s Tax Defaults: Delhi HC

July 11, 2025 924 Views 0 comment Print

Delhi High Court sets aside tax notices, ruling on Section 9(2)(g) of DVAT Act. Upholds right to Input Tax Credit for bona fide purchasers.

Bona Fide Buyers Shielded from Seller’s VAT Default: Delhi HC

July 11, 2025 330 Views 0 comment Print

Delhi High Court sets aside Section 9(2)(g) of the DVAT Act, ruling it violates Articles 14 and 19(1)(g) by denying input tax credit to bona fide purchasers for seller’s default.

Buyer’s ITC Safe if Seller Defaults on Tax: Delhi HC

July 11, 2025 912 Views 0 comment Print

Delhi High Court ruled that bona fide buyers can’t be denied Input Tax Credit (ITC) for a seller’s failure to deposit VAT, reading down Section 9(2)(g) of DVAT Act.

Madras HC Dismisses Writ Appeal as Infructuous Following SC’s Directions on TRAN-1 Filing

May 15, 2025 555 Views 0 comment Print

Madras High Court dismisses department’s appeal as infructuous after GST portal reopened for TRAN-1 filing following Supreme Court directions and circular.

CESTAT Allows Cash Refund of CENVAT Credit (CVD/SAD) Paid Post-GST for Advance License Default, Citing Section 142 CGST Act

May 7, 2025 1362 Views 0 comment Print

CESTAT Mumbai rules Spacewood Furnishers eligible for cash refund of CVD/SAD/Cesses paid post-GST for Advance License default under Section 142 CGST Act.

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