GST Articles
GST Registration Suspension: Reasons & Restoration
Understand why your GST registration might be suspended, its effects on your business, and how to restore your suspended GSTIN. Learn about compliance and precautions.
Statutory Status vs. Activity: What Determines Taxability?
04 September 2026
96 Views
Discover whether statutory status or the nature of an activity determines taxability. Learn how commercial exploitation of property is taxed.
GST Portal Communication: Ensuring Fair Notice & Justice
03 September 2026
90 Views
Learn how Delhi High Court rulings ensure GST portal communication provides real notice, protecting taxpayers from ex parte orders and lost appeals.
GST Bank Account Disclosure: Is One Enough?
02 September 2026
164 Views
Discover if you need to disclose all your bank accounts under GST. Understand Rule 10A and the consequences of non-compliance for your business.
GST Notices: Key Issues & Compliance Areas for Taxpayers
Facing GST notices? Discover key issues, common mismatches, and essential compliance areas like ITC, turnover, and RCM. Review your GST compliance now.
Export Refund Claims: Deleted Rule 96(10) Cannot Stop Pending Claims
01 September 2026
127 Views
Supreme Court rules deleted Rule 96(10) cannot block pending export refund claims. Learn how this impacts your business and what to do next.
GST Garnishee Recovery: Liability Must Be Crystal Clear
31 August 2026
218 Views
Learn why GST garnishee recovery can't proceed before interest liability is legally determined. Understand the Bombay High Court's ruling.
GST Statements: Evidence or Mere Material?
29 August 2026
167 Views
Understand the difference between GST investigation statements and admissible evidence. Learn when statements prove facts under Section 136 CGST Act.
GST Section 74: Extended Limitation Needs More Than Words
28 August 2026
2326 Views
Discover why a tax dispute alone isn't enough to invoke GST's extended limitation period under Section 74. Learn what's required.
AI in GST Proceedings: Legal Boundaries & Human Oversight
27 August 2026
182 Views
Discover how AI is used in GST proceedings and the crucial need for human verification and independent application of mind. Learn from key court rulings.
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