GST Articles

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

Posted by Vivek Jalan 29 April 2026 1384 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 115 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.

When Delay Becomes Deception: The True Reach Of Section 74 Under GST

Posted by Raj Jaggi

27 April 2026 375 Views

GST law distinguishes between delayed tax payment and wilful evasion impacting whether Section 73 or 74 applies. The M/s Sriba Nirman Company case, upheld by the Supreme Court, highlights how non-compliance and intent can trigger strict penalties, even if tax is later paid.

GST Appeals Revisited: Penalty Demands Pre-Deposit, Interest Still Raises Questions

Posted by Raj Jaggi

25 April 2026 224 Views

No tax demand but still need a pre-deposit? Explore the evolving GST appeal framework, Finance Act 2025 amendments, and why penalty and possibly interest can trigger mandatory deposits before filing appeals.

GST Notice Reply: How to Respond Before It Becomes a Demand

Posted by Hemant Kumar 25 April 2026 2691 Views

Handle GST notices effectively with a clear, timely, and well-documented reply. Learn how to understand notice details, address mismatches, attach proper evidence and avoid common mistakes to resolve issues early and prevent penalties or litigation.

Affiliation Fees Under GST: Relief for Universities or Continuing Litigation?

Posted by Vivek Jalan 25 April 2026 115 Views

The Rajasthan Technical University vs Union of India ruling clarifies that university affiliation fees, being statutory levies, may fall outside GST as they are not "consideration" for business activities, though conflicting views like Bharathidasan University vs Joint Commissioner of GST keep the issue unsettled.

India's Online Gaming Revolution: A Complete Guide to the Promotion and Regulation of Online Gaming w.e.f 1st May, 2026

Posted by Bimal Jain 24 April 2026 1277 Views

Comprehensive guide to India's Online Gaming Act 2025 and Rules 2026 covering legal framework, classifications, compliance, penalties and GST impact on gaming businesses and users.

Vague Show Cause Notices Under GST- Invalid By Design

Posted by Raj Jaggi

24 April 2026 169 Views

Explore how a Show Cause Notice forms the foundation of GST adjudication, and why clarity, factual accuracy, and proper disclosure are essential for ensuring fair and legally sustainable tax proceedings.

Silence Is Not A Defence - Participate Or Perish In GST

Posted by Raj Jaggi

23 April 2026 174 Views

Law offers protection, but taxpayers must respond. The MP High Court in Sanjay Paliya Contractor case highlights how ignoring notices can weaken natural justice claims and lead to adverse GST outcomes.

GST Not Applicable on Leasehold Rights Transfer, Holds Bombay High Court

Posted by Vivek Jalan 23 April 2026 1258 Views

Bombay High Court rules that assignment of leasehold rights is not a taxable supply under GST, treating it as transfer of immovable property; key implications amid ongoing Supreme Court challenge.