GST Articles
Quash Criminal Proceedings: No Tax Demand, No Prosecution
13 June 2026
204 Views
Learn how a favourable tax adjudication ruling can lead to the quashing of criminal proceedings. Understand the principle of fairness in tax law.
GSTAT Appeals: A Practical Filing Guide to Pre-Deposit, Timelines and Procedure
Learn how to file a GSTAT appeal in 2026, including eligibility, bench selection, pre-deposit rules, filing fees, documentation, limitation periods and the crucial 30 June 2026 deadline for legacy GST disputes.
GST Liability & Director Exposure in Liquidation
12 June 2026
305 Views
Understand GST liability during company liquidation and director personal exposure under Sections 88 & 89 of the CGST Act. Learn director defences.
GST Ledgers: Pay Taxes & Dues with Section 49
Understand GST ledgers (Cash & Credit) under Section 49. Learn how to pay taxes, interest, and penalties effectively. Get compliant today!
Protecting Bona Fide ITC Claims: Why Supplier Default Alone Cannot Defeat Input Tax Credit
11 June 2026
1977 Views
Gauhati High Court rules that GST input tax credit cannot be denied to a bona fide purchaser solely due to a supplier's tax default, unless collusion is proven....
GST Registration Cannot Be Cancelled for Closed Premises Alone
10 June 2026
9420 Views
GST registration cannot be cancelled merely because business premises were found closed during a physical inspection. Learn the legal provisions under Section 29 of the CGST Act, Rules 21, 21A, 22 and 25, mandatory procedures, taxpayer rights, REG-30 requirements and how to challenge arbitrary GST registration cancellation orders.
GST Bail: Liberty Over Alleged Fraud Amount
09 June 2026
454 Views
Understand why bail in GST fraud cases hinges on more than just the alleged amount. Learn about constitutional principles and court decisions.
GST Transfer of Going Concern: Exemption, ITC & Documentation
09 June 2026
1772 Views
Understand GST exemption for Transfer of Going Concern. Learn about ITC reversal, documentation, and compliance for business transfers.
GSTIN After Restructuring: Ensure Compliance
08 June 2026
186 Views
Navigate GSTIN changes during business restructuring. Learn why proper registration planning is crucial for compliance and avoiding disputes.
When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A
06 June 2026
693 Views
Understand how unutilised GST Input Tax Credit (ITC) can be transferred during mergers, demergers, slump sales, business transfers, and restructurings under Section 18(3) of the CGST Act, Rules 41 and 41A, including ITC-02 compliance requirements.
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