GST Articles
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
214 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
100 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.
GST Liability In Liquidation And Personal Exposure Of Directors Under Sections 88 And 89
12 June 2026
142 Views
Understand GST liability during company liquidation and director liability under Sections 88 and 89 of the CGST Act, 2017. Learn recovery rules, liquidator obligations, director safeguards, insolvency implications and key judicial precedents.
ECL - Electronic GST Ledgers: Payment of Taxes and other dues of GST
Understand Section 49 of the CGST Act: learn how GST payments, ITC utilization, electronic ledgers, and tax liability settlement work.
Protecting Bona Fide ITC Claims: Why Supplier Default Alone Cannot Defeat Input Tax Credit
11 June 2026
1787 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
9235 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 Fraud Allegations and Bail: Why Liberty cannot wait for Trial
09 June 2026
314 Views
Can GST fraud accused be denied bail solely due to the amount involved? Explore key rulings in Ratnesh Singla and Asim Kumar, where courts reaffirmed that constitutional bail principles, Article 21 protections, and the presumption of innocence apply fully to GST prosecutions involving fake invoices and wrongful ITC claims
Transfer of Going Concern under GST: How GST Exemption Applies but ITC Reversal and Documentation Still Matter
09 June 2026
1534 Views
Understand the GST treatment of transfer of a business as a going concern, including exemption conditions, ITC-02 compliance, registration requirements, Rule 42/43 ITC reversal, documentation safeguards, valuation issues, and key precautions to avoid GST disputes during business transfers, slump sales, mergers, demergers and business restructurings.
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TDS on Cash Withdrawals 2026: Excess vs. Entire Amount
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- 143(2) Scrutiny Notice Received: What is it and How to Respond Online?
- New Interest Rates on Post Office Schemes from 1 July 2026
- Best Fixed Deposit Interest Rates 2026 for General and Senior Citizens: Check Which Bank Gives Higher Returns?
- F&O, Intraday and Share Trading Losses: How to Claim Maximum Tax Benefit Through ITR-3, Set-off and Carry Forward
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
