GST Articles

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 2974 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 1293 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 37 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.

University Affiliation Under GST: Not A Supply, But A Statutory Function

Posted by Raj Jaggi

30 April 2026 69 Views

Explore how the University of Mumbai v. Union of India & Others ruling redefines GST boundaries, holding that statutory, non-commercial functions like university affiliation cannot be taxed without a valid taxable event, reinforcing constitutional limits under Article 265.

Fractional Ownership Platforms (FOPs) and GST Products, Services, or Neither? A Critical Examination

Posted by Mohit Jain 30 April 2026 94 Views

India's fractional ownership boom meets GST uncertainty - This article unpacks SM REIT taxation across each transaction layer, highlighting key risks, ITC reversal traps and unresolved legal grey areas demanding urgent CBIC clarity.

Refunds Beyond Limitation: Reasserting Substantive Rights Under GST

Posted by Raj Jaggi

29 April 2026 254 Views

Explore how refund jurisprudence under GST is evolving, as the Delhi High Court in Kanika Exports v. Union of India clarifies that limitation rules cannot override vested rights.

Filing Appeals Before GSTAT? Avoid These Critical Mistakes from a Landmark Case

Posted by Vivek Jalan 29 April 2026 1385 Views

GSTAT appeal filing explained: Key lessons from Manobendra Ghoshal case on jurisdiction errors, 20% pre-deposit, timelines, and essential strategies taxpayers must follow before Tribunal proceedings.

Structure vs. Flexibility: The unsettled law on consolidated show cause notices under GST

Posted by Raj Jaggi

28 April 2026 116 Views

Explore whether GST permits a single show-cause notice for multiple financial years, the evolving High Court rulings, and how this legal debate could reshape limitation, jurisdiction, and procedural discipline under India’s GST framework.