GST Articles

Special Timeline for Backlog / Old GSTAT Appeals: Legal Position, Practical Impact and Filing Strategy

Posted by CA Varun Gupta

07 May 2026 81 Views

Learn about the extended deadline for filing delayed GSTAT appeals under GST. Understand Notification S.O. 4220(E), the special filing window up to 30.06.2026, limitation rules, pre-deposit requirements, filing procedure and key compliance steps for pending GST Appellate Tribunal appeals.

Bail Under GST: When Economic Offences Reshape The Boundaries Of Liberty

Posted by Raj Jaggi

06 May 2026 85 Views

Explore how bail law under GST balances personal liberty with collective justice. This article analyzes evolving judicial trends, key High Court rulings and the growing seriousness of economic offences like fake invoicing and ITC fraud in India's legal framework.

GST Registration Online: Apply for Your GST Number in India

Posted by Legal Dev 06 May 2026 189 Views

Understand GST registration in India, eligibility, documents, process, and compliance rules. Learn how to apply online, avoid penalties, and unlock benefits like input tax credit and legal business operations.

Where Tax Exists But Cost Disappears: GST On SEZ Supplies

Posted by Raj Jaggi

04 May 2026 138 Views

Understand how GST zero-rating for SEZ supplies balances taxation with economic intent ensuring tax neutrality, preserving ITC, and aligning domestic law with export-driven growth while maintaining compliance discipline.

The Conundrum of Place of Supply in Token Transactions

Posted by Mohit Jain 04 May 2026 109 Views

A comprehensive guide to GST applicability under the IGST Act, 2017, analysing Place of Supply rules section-by-section for SM REIT transactions, including fund management, property services, platform fees, advisory services, and cross-border dealings post Finance Act 2026.

Ocean Settled, Air Unsettled - GST's Legal Divide

Posted by Raj Jaggi

02 May 2026 187 Views

Explore the limits of GST on ocean freight vs air freight understand CIF vs FOB contracts, reverse charge implications, and how the Mohit Minerals case reshaped taxation boundaries, clarifying double taxation concerns and why air freight remains taxable under current law.

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

Posted by CA Varun Gupta

02 May 2026 3040 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.

Violation Of Rule 92 Renders Refund Rejection Void (Non-Est) - Bombay High Court

Posted by Raj Jaggi

01 May 2026 48 Views

Bombay High Court rules refund rejection without deficiency memo or hearing under Rule 92 is void ab initio. Limitation cannot override taxpayer’s substantive rights in GST refund cases.

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

Posted by CA Varun Gupta

01 May 2026 1326 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.

Machinery Seizure & EPCG Default: Landmark Ruling by CESTAT Hyderabad Bench

Posted by Vivek Jalan 01 May 2026 38 Views

The M/s Sri Havisha Hospitality & Infrastructure Ltd vs Commissioner of Customs, Hyderabad ruling by CESTAT Hyderabad clarifies that export obligation failure under EPCG due to machinery seizure is an act of impossibility not willful default impacting penalties, confiscation, and duty computation.