GST Articles

Section 93 Saves GST Liability, but Not a Notice to the Dead

Posted by Raj Jaggi 04 August 2026 214 Views

The Orissa High Court has ruled that GST show cause notices and adjudication orders cannot be issued in the name of a deceased proprietor. The judgment clarifies the scope of Section 73 and Section 93 of the CGST Act, holding that while tax liability may survive death, proceedings must be initiated against the legal representative or the person continuing the business.

Service Tax Appeals Must Resolve, Not Recycle, Disputes

Posted by Raj Jaggi 03 August 2026 70 Views

The Gujarat High Court in Rekha Constructions held that CESTAT should not mechanically remand cases when settled precedent exists. The ruling stresses finality in tax litigation, the importance of speaking orders, and avoiding unnecessary multiplicity of proceedings.

Departmental Appeals under GST: The Jurisprudence of the "Recurring Nature" Exception

Posted by Raj Jaggi 01 August 2026 86 Views

Can a small GST dispute shape the tax liability of an entire industry? Explore Section 120 of the CGST Act, recurring legal issues, departmental appeal limits, and why low-value cases can have far-reaching consequences for taxpayers and future assessments.

GST Notice Timing: Three Months Before Limitation, Not Three Months Before Order

Posted by Raj Jaggi 31 July 2026 1908 Views

Madras High Court clarifies that Section 73(2) of the CGST Act does not mandate a three-month gap between a GST show cause notice and adjudication order. The ruling emphasizes timely notices, reasonable opportunity of hearing, and consistency in GST adjudication, striking down contradictory orders for the same tax period.

GSTN's e-Invoice API and e-Way Bill by IRN Changes from 1st August 2026: A Step-by-Step Compliance Checklist for Businesses

Posted by CA Sundram Gupta, FCA 31 July 2026 4847 Views

GSTN's new e-Invoice and e-Way Bill rules go live from 1 August 2026. Learn about mandatory Ship-to GSTIN, Voluntary EWB Closure, key validation error codes, API changes, compliance risks, and the action plan businesses must follow to avoid invoice and e-way bill rejections.

Curative Amendment to Rule 89(5) Must Reach Pending Refunds

Posted by Raj Jaggi 30 July 2026 98 Views

GST refund claims under the inverted duty structure cannot be denied using an outdated formula. Gujarat HC rules that amended Rule 89(5), treated as curative and clarificatory, must be applied to pending refund claims.

GST Exemption Cannot Fail Merely Because the Pack Names the Manufacturer

Posted by Raj Jaggi 30 July 2026 128 Views

When Compliance Looks Like BrandingThe GSTAT Thane Bench decision in The Commissioner, CGST & Central Excise, Raigad Commissionerate v. M/S Godrej Tyson Fo...

GST Recovery Needs a Speaking Notice, Not a Statutory Reproduction

Posted by Raj Jaggi 29 July 2026 198 Views

A Section 74 GST notice must contain specific allegations, reasons, and relied-upon documents, not mere statutory language. The Chhattisgarh High Court quashed recovery and bank attachment proceedings, reaffirming natural justice and fair adjudication principles in bogus ITC cases.

GST Appeal Rights: Effective Communication is Key

Posted by Raj Jaggi 28 July 2026 115 Views

Learn how the Rajasthan High Court ruled on GST appeal limitations when orders are only uploaded to the portal. Protect your rights!

Service Tax Refund: When Does the Clock Start Ticking?

Posted by Raj Jaggi 27 July 2026 684 Views

Learn how the Madras High Court ruled that service tax refund limitation periods start when claims are ready, not before. Understand your rights.