GST Articles

GST Consolidated Show Cause Notices: Structure vs. Flexibility

Posted by Raj Jaggi

28 April 2026 129 Views

Explore the legal debate on consolidated GST show cause notices covering multiple years. Understand the Bombay High Court's stance and the call for a Larger Bench.

When Delay Becomes Deception: The True Reach Of Section 74 Under GST

Posted by Raj Jaggi

27 April 2026 400 Views

GST law distinguishes between delayed tax payment and wilful evasion impacting whether Section 73 or 74 applies. The M/s Sriba Nirman Company case, upheld by the Supreme Court, highlights how non-compliance and intent can trigger strict penalties, even if tax is later paid.

GST Appeals: Pre-Deposit for Penalty & Interest Demands

Posted by Raj Jaggi

25 April 2026 308 Views

Understand GST appeal pre-deposit rules for penalty and interest. Learn about new amendments and their impact on your appeal process.

GST Notice Reply: How to Respond Before It Becomes a Demand

Posted by Hemant Kumar 25 April 2026 2729 Views

Handle GST notices effectively with a clear, timely, and well-documented reply. Learn how to understand notice details, address mismatches, attach proper evidence and avoid common mistakes to resolve issues early and prevent penalties or litigation.

GST on University Affiliation Fees: Relief or Litigation?

Posted by Vivek Jalan 25 April 2026 130 Views

Explore the ongoing debate on GST applicability to university affiliation fees. Learn about recent court rulings and their implications for educational institutions.

India's Online Gaming Revolution: A Complete Guide to the Promotion and Regulation of Online Gaming w.e.f 1st May, 2026

Posted by Bimal Jain 24 April 2026 2060 Views

Comprehensive guide to India's Online Gaming Act 2025 and Rules 2026 covering legal framework, classifications, compliance, penalties and GST impact on gaming businesses and users.

Invalid GST Show Cause Notices: When Vague Notices Fail

Posted by Raj Jaggi

24 April 2026 210 Views

Discover why vague GST show cause notices are invalid and how courts are upholding taxpayer rights against unclear demands. Learn about essential notice requirements.

GST Notices: Participate or Perish - Don't Stay Silent

Posted by Raj Jaggi

23 April 2026 180 Views

Ignoring GST notices leads to lost opportunities and confirmed demands. Learn why active participation and timely replies are crucial for your defence.

GST Not Applicable on Leasehold Rights Transfer, Holds Bombay High Court

Posted by Vivek Jalan 23 April 2026 1310 Views

Bombay High Court rules that assignment of leasehold rights is not a taxable supply under GST, treating it as transfer of immovable property; key implications amid ongoing Supreme Court challenge.