GST Articles

When the GST System Turns Against You: Challenging Arbitrary State Action Under Article 14

Posted by Abhishek Raja 26 May 2026 874 Views

Can GST demands be challenged as arbitrary? Learn how Article 14 of the Constitution protects businesses against retrospective GST notices, ITC blocking, unfair notifications, natural justice violations, and irrational tax actions.

When Merits Prevailed Over Procedure- A Landmark Rajasthan High Court Verdict On GST Appeals

Posted by Raj Jaggi

25 May 2026 768 Views

A detailed analysis of the Giri Transport Company judgment covering GST limitation, procedural law, portal communication, appellate jurisdiction and tax litigation

E-Way Bill 2026 New Changes: Closure Feature and Ship To GSTIN Now Mandatory

Posted by Mitali 23 May 2026 12198 Views

OverviewAn E-Way Bill is a mandatory electronic document required under GST for transporting goods valued more than ₹50,000. It must be generated before movemen...

One GST SCN for Multiple Financial Years Permissible - SC to Settle this GST Battle

Posted by Bimal Jain 23 May 2026 1260 Views

The issue of whether GST authorities can issue a single composite Show Cause Notice (SCN) or assessment order covering multiple financial years under Sections 73 and 74 of the CGST Act has now reached the Supreme Court.

When suspicion stops a moving truck but the law demands more than mere doubt

Posted by Raj Jaggi

23 May 2026 45 Views

In the case of Ranjeet Kumar Poddar v. Assistant Commissioner of CGST & CX, the Court emphasized that detention of goods, especially perishable consignments, should not become a punitive or commercially destructive exercise before adjudication reaches finality.

No Valid Service, No Valid Recovery Under GST

Posted by Raj Jaggi

23 May 2026 83 Views

Punjab & Haryana High Court rules that GST recoveries cannot bypass legal safeguards, reaffirming that proper notice, natural justice, and the statutory recovery timeline under the CGST Act must be strictly followed.

Circular Trading, Fake ITC And Penalty Under Section 122 Of The CGST Act

Posted by Raj Jaggi

21 May 2026 6082 Views

The Madras High Court in TVL. Sam Enterprises & Ors. explains how alleged circular trading, fake invoicing, and artificial GST turnover can attract heavy penalties under Section 122 of the CGST Act. Understand the Court's view on proportionality, fake ITC, writ jurisdiction, and statutory appellate remedies in this landmark GST judgment.

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 66 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 235 Views

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