GST Articles

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

Posted by CA Varun Gupta 02 May 2026 4032 Views

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.

Bombay HC: Rule 92 Violation Voids Refund Rejection

Posted by Raj Jaggi 01 May 2026 54 Views

Bombay High Court rules refund rejection void if Rule 92 (deficiency memo, hearing) is violated. Learn how procedure protects taxpayer rights.

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

Posted by CA Varun Gupta 01 May 2026 1670 Views

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.

CESTAT Ruling: Machinery Seizure & EPCG Default

Posted by Vivek Jalan 01 May 2026 48 Views

Learn how the Hyderabad CESTAT ruled on machinery seizure impacting EPCG export obligations. Understand your rights and compliance insights.

GST on University Affiliation: Not a Supply, Rules Court

Posted by Raj Jaggi 30 April 2026 82 Views

Learn why university affiliation fees are not considered a taxable supply under GST. Understand the court's ruling on statutory functions vs. commercial transactions.

FOPs & GST: Navigating SM REITs and Tax Implications

Posted by Mohit Jain 30 April 2026 125 Views

Understand the GST implications of Fractional Ownership Platforms (FOPs) and SM REITs. Explore property transfers, unit issuance, investment manager fees, and rental income.

GST Refunds: Reasserting Rights Beyond Limitation Periods

Posted by Raj Jaggi 29 April 2026 275 Views

Understand how GST refunds for unutilised ITC are protected from retrospective limitation changes. Learn about substantive rights and fairness in tax law.

GSTAT Appeals: Avoid Critical Mistakes | Landmark Case Insights

Posted by Vivek Jalan 29 April 2026 1446 Views

Filing GSTAT appeals? Learn from a landmark case to avoid common mistakes. Ensure valid filing, timely submission, and strong evidence for success.

GST Consolidated Show Cause Notices: Structure vs. Flexibility

Posted by Raj Jaggi 28 April 2026 139 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 423 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.