GST Articles

GST Recovery Started? Stop by Paying Pre-deposit and Giving Declaration

Aarika 06 June 2025 at 12:36

If you have received a GST demand, you normally have the option to appeal it. You can wish to appeal against it in the Appellate Tribunal (GSTAT)

Rectifying Human Error in GST Filings: A Judicial Perspective on a Sensitive Balance

Abhishek Raja 05 June 2025 at 08:53

In this article, I examine several High Court judgments that reflect a growing judicial recognition of human error within GST compliance, particularly in return filings, Input Tax Credit (ITC) claims, and rectification requests.

The Judicial Stand Against Vague Show Cause Notices in Indian GST Law: A Comprehensive Analysis of Precedential Rulings

Abhishek Raja 04 June 2025 at 08:36

The Goods and Services Tax (GST) regime in India represents one of the most significant tax reforms since independence, fundamentally restructuring the indirect tax landscape

Demand Order Raised Without Hearing? Isn't it Voidable

Niyati 03 June 2025 at 16:36

The issue of a "Demand Order Without Hearing" under the CGST Act, 2017 is a legal concerns. The taxpayer must be given an opportunity to be heard before issuing any demand.

GST Refunds as per CGST Act, 2017: Procedures, Importance, Recent Updates and Practical Insights

Tanishka Vaish 03 June 2025 at 15:08

As GST continues to evolve, the refund process has seen as significant procedural and technological advancements, especially with recent changes in 2025.

Navigating GST Challenges: Unsigned Orders, Refunds and Strategic Dispute Resolution

Ajay 03 June 2025 at 08:40

The Goods and Services Tax (GST) regime in India, governed by the Central Goods and Services Tax (CGST) Act, 2017, provides mechanisms for compliance and dispute resolution, including relief under Section 128A, introduced via the Finance Act (No. 2), 2024.