GST Articles
Portal Communication Must Serve Justice, Not Just the System
Delhi High Court clarifies GST portal service, holding that ineffective digital communication cannot defeat taxpayers’ rights to reply, appeal or statutory remedies.
Multiple Bank Accounts Under GST: Is Complete Disclosure Mandatory?
Understand Rule 10A of the CGST Rules, 2017, including bank account disclosure requirements, timelines, GST portal compliance, suspension and cancellation risks.
GST Notices on the Rise: Key Issues, Common Mismatches and Major Compliance Areas Taxpayers Must Review
GST notices in August 2026 covered ITC mismatches, turnover differences, RCM, classification, exemptions, credit notes, SEZ supplies and refunds. Learn key issues and practical steps to respond.
A Deleted Refund Restriction Cannot Stop Pending Export Refund Claims
Supreme Court’s Goodluck India ruling clarifies the impact of Rule 96(10) CGST Rules omission on pending IGST export refund claims and proceedings.
No Garnishee Recovery Before GST Interest is Crystalised
Bombay High Court in BVG India Ltd. v. Union of India holds that GST recovery under Section 79 cannot precede a reasoned decision on disputed interest liability and representations.
GST Investigation Statement: Evidence or Mere Material?
Explore Section 136 of the CGST Act and understand why a recorded GST investigation statement is not automatically proof, including safeguards, cross-examination, retractions and corroboration.
Section 74 Under GST - Mere Words Cannot Extend Limitation
The Supreme Court's Tata Steel ruling clarifies that GST Section 74 cannot be invoked merely due to tax mismatches or ITC disputes. Extended limitation requires specific allegations of fraud, wilful misstatement, or suppression of facts supported by foundational facts in the show-cause notice itself. Learn the key takeaways and implications for GST litigation.
AI in GST Proceedings: Drawing the Legal Boundary
AI Enters GST Proceedings - A New Challenge for Tax AdministrationArtificial Intelligence is increasingly becoming part of professional decision-making. Legal r...
GST Refunds: Legislative Intent vs Administrative Reality
Explore GST refunds under Section 54 of the CGST Act, including inverted duty claims, 90% provisional refunds, GSTR-2B rules, and key 2026 court rulings.
TDS & GST on Rent for Business: Rules Explained
Understand TDS and GST rules for business rent in 2026. Learn limits, payment dates, and filing deadlines to avoid penalties. Essential reading for tenants and landlords.
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