GST Articles

Rejecting data-driven aspersions, in the larger context of Defence and Strategy

Posted by Abhishek Raja 13 July 2026 69 Views

Can GST authorities deny ITC solely based on 26AS, toll plaza reports, or other third-party data? Learn why taxpayers should challenge data-driven allegations, understand the burden of proof under GST law, and adopt an effective defence strategy against weak investigations.

A later limitation amendment cannot reopen a closed demand

Posted by Raj Jaggi 11 July 2026 87 Views

CESTAT Chennai in Valmet Technologies rules that while sub-letting rent is taxable, time-barred demands cannot be revived through later limitation amendments. The judgment also clarifies that electricity recoveries are not taxable services, penalties require proof of evasion, and extended limitation cannot be invoked without evidence of suppression or fraud.

Composition Scheme under GST: Legal Framework, Eligibility, Rates and Compliance for FY 2026-27

Posted by CA. Keshav Kumar 11 July 2026 258 Views

Complete guide to the GST Composition Scheme for FY 2026-27 covering eligibility, turnover limits, tax rates, service provider scheme, e-commerce rules, compliance forms, due dates, ITC restrictions, and latest legal updates under Section 10 of the CGST Act.

Tax Liability cannot look back by implication

Posted by Raj Jaggi 10 July 2026 55 Views

Can a tax liability be imposed retrospectively through implication? Explore the legal principles, court rulings, and why tax laws creating new liabilities are generally presumed to operate prospectively, not retrospectively.

Legal Principles of GST Reconciliation and Revenue Misalignment

Posted by Abhishek Raja 10 July 2026 176 Views

Learn why GST output tax cannot be demanded solely based on P&L and GSTR-3B mismatches. Explore reconciliation rules, legal principles and taxpayer remedies.

GST Refund Interest Cannot Be Reset by a Forced Fresh Application

Posted by Raj Jaggi 09 July 2026 160 Views

The Gujarat High Court in Kuehne Nagel Pvt. Ltd. v. Union of India held that GST refund interest under Section 56 cannot be denied by treating a post-court refund application as a fresh claim. Interest must be computed from the original refund application date when the Department's earlier refusal was held illegal. Learn the key implications for taxpayers and refund litigation.

A Dead Rule Cannot Block a Live GST Refund

Posted by Raj Jaggi 09 July 2026 60 Views

Can GST refunds be denied using a rule that no longer exists? The Gujarat High Court in Alstom Transport India Ltd. held that omitted Rules 89(4B) and 96(10) cannot govern pending refund disputes in the absence of a saving clause, providing significant relief to exporters.

Centralised Procurement Services On Own Account Are Not Intermediary: GSTAT

Posted by Raj Jaggi 07 July 2026 164 Views

GSTAT Delhi's Dow Chemical ruling clarifies that own-account procurement services by a group entity are not intermediary services under GST. Learn the key principles on import of services, reverse charge liability, refund claims, and cross-border GST classification.

Section 74 Notices: Low Threshold, High Responsibility

Posted by Raj Jaggi 06 July 2026 1640 Views

Can GST authorities invoke Section 74 based on suspicion alone? The Madras High Court in M/s Fastenex Pvt. Ltd. v. State Tax Officer clarifies that fraud, wilful misstatement, or suppression of facts must be supported by traceable material, while reaffirming the importance of reasoned notices, natural justice, and taxpayer responses under the GST framework.

Don't Miss It! July 2026 Due Date Guide

Posted by CS Divesh Goyal 03 July 2026 262 Views

Stay compliant with the July 2026 compliance calendar. Check all important GST, Income Tax, TDS/TCS, PF, ESI, FEMA, FLA Return, DPT-3 and quarterly filing due dates in one place.