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GST Articles


Special Timeline for Backlog / Old GSTAT Appeals: Legal Position, Practical Impact and Filing Strategy

  CA Varun Guptapro badge    07 May 2026 at 09:17

Learn about the extended deadline for filing delayed GSTAT appeals under GST. Understand Notification S.O. 4220(E), the special filing window up to 30.06.2026, limitation rules, pre-deposit requirements, filing procedure and key compliance steps for pending GST Appellate Tribunal appeals.



Bail Under GST: When Economic Offences Reshape The Boundaries Of Liberty

  Raj Jaggipro badge    06 May 2026 at 10:48

Explore how bail law under GST balances personal liberty with collective justice. This article analyzes evolving judicial trends, key High Court rulings and the growing seriousness of economic offences like fake invoicing and ITC fraud in India's legal framework.



GST Registration Online: Apply for Your GST Number in India

  Legal Dev    06 May 2026 at 09:08

Understand GST registration in India, eligibility, documents, process, and compliance rules. Learn how to apply online, avoid penalties, and unlock benefits like input tax credit and legal business operations.



Where Tax Exists But Cost Disappears: GST On SEZ Supplies

  Raj Jaggipro badge    04 May 2026 at 10:29

Understand how GST zero-rating for SEZ supplies balances taxation with economic intent ensuring tax neutrality, preserving ITC, and aligning domestic law with export-driven growth while maintaining compliance discipline.



The Conundrum of Place of Supply in Token Transactions

  Mohit Jain    04 May 2026 at 09:05

A comprehensive guide to GST applicability under the IGST Act, 2017, analysing Place of Supply rules section-by-section for SM REIT transactions, including fund management, property services, platform fees, advisory services, and cross-border dealings post Finance Act 2026.



Ocean Settled, Air Unsettled - GST's Legal Divide

  Raj Jaggipro badge    02 May 2026 at 10:51

Explore the limits of GST on ocean freight vs air freight understand CIF vs FOB contracts, reverse charge implications, and how the Mohit Minerals case reshaped taxation boundaries, clarifying double taxation concerns and why air freight remains taxable under current law.



GST Tribunal Appeal Rules 2026: Section 112, Pre-Deposit & Filing Procedure

  CA Varun Guptapro badge    02 May 2026 at 09:07

Comprehensive guide to GSTAT appeals under Section 112 of CGST Act. Learn eligibility, time limits, pre-deposit rules, filing process, documents required, and key 2026 deadlines for GST Tribunal appeals.



Violation Of Rule 92 Renders Refund Rejection Void (Non-Est) - Bombay High Court

  Raj Jaggipro badge    01 May 2026 at 11:38

Bombay High Court rules refund rejection without deficiency memo or hearing under Rule 92 is void ab initio. Limitation cannot override taxpayer’s substantive rights in GST refund cases.



Penalty-Only GST Orders? Pre-Deposit Rules under Section 112(8) Explained

  CA Varun Guptapro badge    01 May 2026 at 09:04

Understand GSTAT appeal pre-deposit rules under Sections 112(8) & 112(9) of the CGST Act. Learn calculation of admitted amount, disputed tax, penalty-only cases and automatic stay of recovery with practical examples.



Machinery Seizure & EPCG Default: Landmark Ruling by CESTAT Hyderabad Bench

  Vivek Jalan    01 May 2026 at 09:03

The M/s Sri Havisha Hospitality & Infrastructure Ltd vs Commissioner of Customs, Hyderabad ruling by CESTAT Hyderabad clarifies that export obligation failure under EPCG due to machinery seizure is an act of impossibility not willful default impacting penalties, confiscation, and duty computation.




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