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Late Fee vs General Penalty: Has the Madras High Court Drawn a Line Between Delayed Filing and Non-Filing of Returns?

Goods and Services Tax : The Madras High Court held that complete failure to file the annual return can attract both late fee under Section 47 and general ...

June 12, 2026 231 Views 0 comment Print

Ex-Parte GST Assessment Quashed as Taxpayer Was Given Only One Day to Reply

Goods and Services Tax : The Karnataka High Court held that granting only one day's time to respond to a show cause notice violates principles of natural j...

June 12, 2026 153 Views 0 comment Print

Denial of Cross-Examination Not Fatal to GST Fraudulent ITC Proceedings: Madras HC

Goods and Services Tax : The Madras High Court held that cross-examination is not an absolute right in GST adjudication. Where allegations of fraudulent IT...

June 12, 2026 162 Views 0 comment Print

Blocked Input Tax Credit under GST: Law, Litigation, Accounting, Circulars & Return Disclosure

Goods and Services Tax : The article explains that ITC eligibility under Section 16 can still be denied by the overriding provisions of Section 17(5). It h...

June 11, 2026 7848 Views 1 comment Print

FEMA Rule Amended Twice in 7 Months Now Governs GST Refunds & Export Benefits

Fema / RBI : The article explains RBI’s decision to reduce the export proceeds realization period from 15 months to 9 months and its impact o...

June 9, 2026 6582 Views 0 comment Print


Latest News


Haryana Tops GST Growth Rankings Due to Strong Compliance & Enforcement Drive

Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...

June 6, 2026 315 Views 0 comment Print

Issue GSTAT FAQ as Filing Procedures Continue to Cause Confusion: MGATBA

Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...

June 4, 2026 3015 Views 1 comment Print

Delhi GST Detects ₹60.59 Cr Fake ITC Fraud; One Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...

April 30, 2026 1023 Views 0 comment Print

Mastermind Arrested for ₹1,825 Crore GST Refund Fraud via Fake ITC & Bogus Exports

Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...

April 21, 2026 23202 Views 1 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 918 Views 0 comment Print


Latest Judiciary


GST Delay Condonation Rejection Invalid Without Reasoned Order: P&H HC

Goods and Services Tax : The High Court ruled that rejecting condonation requests through mere communication without a speaking order is invalid. Authoriti...

April 23, 2026 459 Views 0 comment Print

GST reform in Coal Sector – A Transformative Step Towards AatmNirbharta in Coal

Goods and Services Tax : The Ministry of Coal hails the GST Council's reform, which removes the ₹400/ tonne Compensation Cess and raises the GST rate to ...

September 26, 2025 543 Views 0 comment Print

Andhra Pradesh High Court Quashes GST Notice Without DIN

Goods and Services Tax : The Andhra Pradesh High Court has quashed a GST registration cancellation notice, ruling that the absence of a mandatory Document ...

September 7, 2025 882 Views 0 comment Print

Interest on delayed GST refunds under Section 56 is automatic & statutory

Goods and Services Tax : The Delhi High Court ruled that Xilinx India Technology Services Pvt. Ltd. is entitled to interest on its delayed GST refund under...

August 21, 2025 1332 Views 0 comment Print

PVC Raincoats Classified as Plastic, 18% GST: AAAR West Bengal

Goods and Services Tax : West Bengal AAAR upholds PVC raincoat classification under HSN 3926 (plastics) with an 18% GST, affirming they are not woven texti...

July 25, 2025 507 Views 0 comment Print


Latest Notifications


GSTAT Mumbai Issues Notice on Operational Launch & Appeal Filing

Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...

June 12, 2026 96 Views 0 comment Print

GSTAT Committee Proposes Rule Changes to Ease Appeals

Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...

June 12, 2026 177 Views 0 comment Print

GSTN Extends Timeline for ‘Ship To GSTIN’ & E-Way Bill Closure Implementation

Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...

June 9, 2026 12555 Views 0 comment Print

Gross and Net GST revenue collections for the month of May, 2026

Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...

June 1, 2026 645 Views 0 comment Print

West Bengal Clarifies E-Way Bill Requirement as Intra-State Goods Above Rs. 50000 Need Mandatory Compliance from June 2026

Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...

May 25, 2026 4575 Views 0 comment Print


GST Reforms Boost Jharkhand’s Key Sectors

October 14, 2025 588 Views 0 comment Print

GST rate cuts across steel, iron, agriculture, forest products, and tourism enhance Jharkhand’s competitiveness, jobs, and rural income.

Extend GSTR-3B Due Date Extension Due to Diwali Holidays

October 13, 2025 116712 Views 1 comment Print

BCAS requests extension of GSTR-3B filing and payment deadline for Sep 2025, arguing the original date of Oct 20 coincides with Diwali, creating compliance difficulties.

Cheating the Citizen: High GST on Hotel Food: Tax Rate Linked to Room Tariff

October 13, 2025 1218 Views 0 comment Print

Analysis criticizes the GST rule linking restaurant tax to hotel room tariff (over ₹7,500), arguing it unfairly imposes 18% GST on walk-in, non-luxury diners.

Section 74 GST Invocation Requires Evasion Intent: Allahabad HC

October 10, 2025 3429 Views 0 comment Print

Allahabad High Court quashes Section 74 GST orders, mandating proof of fraud, wilful misstatement, or suppression with intent to evade tax. Unverified reports and supplier’s registration issues are insufficient.

Appellate Authority Can Re-Adjudicate: Delhi HC on Section 107(11) CGST

October 10, 2025 1446 Views 1 comment Print

Delhi High Court rules the GST Appellate Authority must fully re-examine all evidence and replies under Section 107(11) of the CGST Act. The only bar is remanding the case.

CBI Arrests CGST Officers in ₹25,000 Bribery Case

October 9, 2025 1239 Views 0 comment Print

CBI arrested a CGST Superintendent and Inspector in Mumbai for allegedly demanding ₹25,000 to approve a firm’s GST registration.

GST Cuts Boost Punjab’s Key Sectors and Livelihoods

October 9, 2025 564 Views 0 comment Print

Punjab’s GST cut from 12% to 5% boosts textiles, dairy, food, and handicrafts, lowering costs, spurring demand, and strengthening livelihoods across sectors.

Clarification on GST Return Filing and IMS Changes

October 8, 2025 16302 Views 2 comments Print

GSTN clarifies that the Invoice Management System (IMS) implementation does not change GSTR-2B auto-population or its timing. Credit Note handling offers new flexibility for recipients.

Manipur Goods and Services Tax (Second Amendment) Ordinance, 2025

October 7, 2025 687 Views 0 comment Print

Manipur GST (Second Amendment) Ordinance, 2025, aligns state law with Central GST changes from the Finance Act, 2025. Key amendments cover tax on penalty appeals, ITC restrictions, and the new Track and Trace mechanism for specified goods.

No ITC Refund on Business Closure Under CGST Act: Sikkim HC 

October 6, 2025 990 Views 0 comment Print

Sikkim HC rules that refund of unutilised ITC upon business closure is not permissible under the CGST Act, as Section 54 limits refunds to zero-rated supplies and inverted duty structure only.

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