GST Articles

GST arrest valid despite non-supply of exact reasons to believe

Posted by Raj Jaggi

21 May 2026 138 Views

Explore how GST litigation is shifting from tax disputes to constitutional questions of arrest, liberty, and procedural fairness. A detailed analysis of the Gujarat High Court ruling in Keyur Jeyendrabhai Patel v. State of Gujarat & Others and its impact on GST arrest powers under Section 69 of the CGST Act.

GSTAT Kolkata Bench Inaugurated: New Listing Process and Case Categories Explained

Posted by Vivek Jalan 21 May 2026 65 Views

GSTAT Kolkata Bench inaugurated on 16 May 2026 with new case listing procedures, dispute categorization, and operational guidelines to strengthen GST dispute resolution in India.

From Detention to Confiscation: When Section 129 Ends, and Section 130 Begins under GST

Posted by Raj Jaggi

18 May 2026 229 Views

Learn why the shift from Section 129 to Section 130 under GST changes the legal framework for confiscation, provisional release and taxpayer remedies.

Annexure-B for GST Refund of Unutilised ITC: Practical Changes & Issues in Updated Utility

Posted by RAKESH K 16 May 2026 8599 Views

Discover the latest changes in GST Annexure-B utility for unutilised ITC refund filings. Learn about new invoice-level requirements, GSTR-2B reconciliation, validation errors, capital goods confusion and practical challenges taxpayers face in GST refund claims.

When Two Authorities Pursue One Liability - The GST Doctrine Against Parallel Proceedings

Posted by Raj Jaggi

15 May 2026 119 Views

Parallel GST proceedings can create severe compliance burdens for taxpayers. Here’s how the Supreme Court and Himachal Pradesh High Court clarified Section 6(2)(b) of the CGST Act and reinforced coordinated GST enforcement.

Conflicting Advance Rulings Under GST: The Emerging Transitional Role Of GSTAT

Posted by Raj Jaggi

12 May 2026 163 Views

Explore how the GST Advance Ruling mechanism evolved from a tool for tax certainty to a system facing conflicting State rulings. Learn how the Finance Act, 2026 and Notification No. 18/2024-Central Tax empower GSTAT's Principal Bench to resolve inconsistencies and strengthen uniform GST interpretation across India.

When Statutory Regulation Is Treated As A Taxable Service: The Constitutional Limits Of GST

Posted by Raj Jaggi

11 May 2026 189 Views

Can GST apply to Electricity Regulatory Commissions? Explore landmark High Court rulings, the constitutional limits of GST, and why regulatory fees may not qualify as taxable consideration.

When the Supplier's Default is the Recipient's Lose of GST ITC

Posted by Bimal Jain 09 May 2026 368 Views

Gujarat HC upholds Section 16(2)(c) CGST Act in Maruti Enterprise, creating a direct conflict with Tripura, Gauhati and Karnataka HC rulings on bona fide ITC claims.

Personal Hearing Cannot Be Waived by a Click: Gujarat HC Reaffirms Natural Justice Under GST

Posted by Leena Rachh

09 May 2026 101 Views

The Gujarat High Court in Komal Jayeshbhai Hemavat v. State Tax Officer held that personal hearing under Section 75(4) of GST law is mandatory before passing an adverse order, even if the taxpayer selected "No" in Form DRC-06. The ruling reinforces natural justice and safeguards taxpayers against ex parte GST orders.

Stay, Food and Choice: Where bundling breaks in hospitality

Posted by Raj Jaggi

08 May 2026 115 Views

Explore how GST law distinguishes between composite and independent supplies through a hotel stay scenario. Understand why complimentary breakfast forms part of accommodation, while optional lunch and dinner remain separately taxable supplies under the CGST Act, 2017.