GST Articles

The Imperative of Reasoned Orders in Tax and Judicial Proceedings: A Constitutional and Jurisprudential Mandate

Abhishek Raja 10 June 2025 at 08:53

The hallmark of judicial propriety lies in reasoned orders. The Indian judiciary, through consistent pronouncements, has emphasized that every order-especially appealable ones-must reflect an application of mind, adherence to principles of natural justice, and transparency in the reasoning process.

Melodic Wisdom For GST Professionals: Insights From Jagjit Singh's Ghazals And Life

Raj Jaggi 09 June 2025 at 11:13

INTRODUCTIONGST professionals can draw inspiration from unexpected sources, including individuals from diverse backgrounds. This article explores the valuable l..

GST Nightmares Every Indian Business Should Know in 2025

Gaurav Arya 07 June 2025 at 10:10

The introduction of the Goods and Services Tax (GST) in India was celebrated as a landmark reform-ushering in the promise of "One Nation, One Tax." But for many taxpayers, professionals, and businesses, this ideal has turned into a recurring nightmare.

Rule 164 - Procedure and Conditions for Closing Proceedings under Section 128A

Member (Account Deleted) 07 June 2025 at 08:55

If a person gets a notice or statement under Section 73 and is eligible for waiver of interest or penalty or both, they can apply online in FORM GST SPL-01 through the common portal.

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.