GST Articles

Transit state vs. Free trade: The Allahabad HC draws the limits of GST power

Posted by Raj Jaggi

27 May 2026 269 Views

When GST Enforcement Crossed Its Natural BoundariesIn one of the most significant GST judgments delivered in recent times, the Allahabad High Court in M/s Marut...

Smarter, Safer, Sharper: Harnessing Artificial Intelligence in Modern GST Practice

Posted by Bimal Jain 26 May 2026 429 Views

The question is no longer whether a GST professional should adopt Artificial Intelligence - it is how to do so with discipline, responsibility and a clear-eyed ...

When Liberty Refused to Surrender Before GST Prosecution: A Significant Allahabad High Court Verdict on Bail, Economic Offences and Personal Liberty

Posted by Raj Jaggi

26 May 2026 108 Views

Explore the Allahabad High Court’s landmark ruling in Shakib Qureshi v. Anti Evasion CGST on GST arrests, fake invoicing, bail jurisprudence, prolonged detention, and the balance between revenue protection and personal liberty under the CGST Act, 2017.

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

Posted by Abhishek Raja 26 May 2026 888 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 784 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 12398 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 1285 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 85 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 6108 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.