GST Articles
No Surviving Tax Demand, No Surviving Prosecution: The Principle Behind Quashing Criminal Proceedings
13 June 2026
99 Views
Punjab & Haryana High Court rules that criminal prosecution under Central Excise law cannot continue after CESTAT exonerates the assessee on merits. Explore the judgment's implications for tax litigation, company directors and GST prosecutions.
GSTAT Appeals: A Practical Filing Guide to Pre-Deposit, Timelines and Procedure
Learn how to file a GSTAT appeal in 2026, including eligibility, bench selection, pre-deposit rules, filing fees, documentation, limitation periods and the crucial 30 June 2026 deadline for legacy GST disputes.
GST Liability In Liquidation And Personal Exposure Of Directors Under Sections 88 And 89
12 June 2026
137 Views
Understand GST liability during company liquidation and director liability under Sections 88 and 89 of the CGST Act, 2017. Learn recovery rules, liquidator obligations, director safeguards, insolvency implications and key judicial precedents.
ECL - Electronic GST Ledgers: Payment of Taxes and other dues of GST
Understand Section 49 of the CGST Act: learn how GST payments, ITC utilization, electronic ledgers, and tax liability settlement work.
Protecting Bona Fide ITC Claims: Why Supplier Default Alone Cannot Defeat Input Tax Credit
11 June 2026
1781 Views
Gauhati High Court rules that GST input tax credit cannot be denied to a bona fide purchaser solely due to a supplier's tax default, unless collusion is proven....
GST Registration Cannot Be Cancelled for Closed Premises Alone
10 June 2026
9230 Views
GST registration cannot be cancelled merely because business premises were found closed during a physical inspection. Learn the legal provisions under Section 29 of the CGST Act, Rules 21, 21A, 22 and 25, mandatory procedures, taxpayer rights, REG-30 requirements and how to challenge arbitrary GST registration cancellation orders.
GST Fraud Allegations and Bail: Why Liberty cannot wait for Trial
09 June 2026
311 Views
Can GST fraud accused be denied bail solely due to the amount involved? Explore key rulings in Ratnesh Singla and Asim Kumar, where courts reaffirmed that constitutional bail principles, Article 21 protections, and the presumption of innocence apply fully to GST prosecutions involving fake invoices and wrongful ITC claims
Transfer of Going Concern under GST: How GST Exemption Applies but ITC Reversal and Documentation Still Matter
09 June 2026
1529 Views
Understand the GST treatment of transfer of a business as a going concern, including exemption conditions, ITC-02 compliance, registration requirements, Rule 42/43 ITC reversal, documentation safeguards, valuation issues, and key precautions to avoid GST disputes during business transfers, slump sales, mergers, demergers and business restructurings.
The Right GSTIN After Restructuring: Why Registration Planning Can Make Or Break GST Compliance
08 June 2026
137 Views
Understand GST registration implications during mergers, demergers, business transfers, and takeovers. Learn when fresh registration, amendments, cancellation, and ITC transfer are required under Sections 22, 25, 28, and 29 of the CGST Act, 2017.
GSTAT Appeal Filing Deadline 30th June 2026 vs Scrutiny Relaxation Till 31st Dec 2026: Real Benefit for Taxpayers
08 June 2026
4733 Views
GSTAT extends relaxed GSTAT appeal filing scrutiny guidelines till 31 December 2026. Know why this is not an extension of the GSTAT appeal deadline, the significance of 30 June 2026, limitation rules under Section 112 of the CGST Act and key compliance requirements for taxpayers filing GST appeals.
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