GST Articles
Invoice Not Reflecting in GSTR-2B: What Action Should the Buyer Take to Protect ITC?
19 June 2026
1745 Views
Learn what to do when a GST purchase invoice is not reflecting in GSTR-2B. Understand ITC eligibility, legal provisions, supplier correction process, IMS impact, complaint options, Section 16(4) timelines, and practical steps to safeguard input tax credit under GST.
Skipping DRC-01A Cannot Shut The Reduced 15% Penalty Window Under Section 74(5)
18 June 2026
166 Views
Explore the Allahabad High Court ruling in World Phone Internet, clarifying DRC-01A, Section 74(5), and taxpayers' right to settle GST disputes with a 15% penalty.
Tax Evasion through Shell Companies under Income Tax and GST
18 June 2026
317 Views
Understand the tax implications of shell companies, accommodation entries, fake invoices, and bogus ITC under Income Tax and GST laws, including notices, penalties, and compliance requirements.
From Job Work to Deemed Supply: How weak records can trigger GST demand
17 June 2026
179 Views
The Hidden Risk in a Familiar Manufacturing PracticeThe Madras High Court's ruling in Tvl. Technocast Foundry v. The State Tax Officer, Coimbatore, 2026-VIL-582...
Seven Days' Notice Before GST Arrest: Limited Safeguard, Not Blanket Protection
16 June 2026
236 Views
Delhi HC upholds a 7-day notice before coercive GST action, balancing effective tax enforcement with procedural fairness and personal liberty.
GST Compliance for SMEs: A Practical Guide to Avoiding Penalties
GST Compliance for SMEs in India: Learn GST registration rules, GSTR filing deadlines, Input Tax Credit (ITC) conditions, Reverse Charge Mechanism (RCM), common compliance mistakes, penalties, and practical tips to avoid GST notices and ensure smooth tax compliance.
Pre 1st April 2025 ISD Non-Compliance Cannot Defeat Bona Fide ITC
15 June 2026
167 Views
The Kerala High Court's ruling in Intertek India Pvt. Ltd. vs ACCT clarifies that for the pre-01.04.2025 period, genuine Input Tax Credit cannot be denied merely due to the absence of ISD registration when tax was paid under reverse charge, services were used for business, and no revenue loss occurred.
Curative Petition In GST Litigation: When Finality Becomes A Rule Of Justice
13 June 2026
216 Views
The Supreme Court's Sriba Nirman judgment highlights the strict limits of curative petitions, GST Section 74 penalties, wilful suppression, compliance obligations, and the importance of finality in tax litigation.
No Surviving Tax Demand, No Surviving Prosecution: The Principle Behind Quashing Criminal Proceedings
13 June 2026
101 Views
Punjab & Haryana High Court rules that criminal prosecution under Central Excise law cannot continue after CESTAT exonerates the assessee on merits. Explore the judgment's implications for tax litigation, company directors and GST prosecutions.
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.
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