GST Articles
Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
Eight years into GST, ITC remains the most litigated area of compliance. Learn the key risks under Sections 16 and 17, supplier-default issues, blocked credits, recent relief under Sections 16(5) and 16(6), IMS, Rule 88C/88D notices, and practical strategies businesses can adopt to protect GST credits and avoid costly disputes.
A Notice to a Dead Company cannot create a living GST Demand
Can GST demand notices be issued to a dissolved company after amalgamation? Learn how the Bombay High Court ruled that notices to non-existent entities are void.
Missed GST Appeal, No Writ Shortcut
The Allahabad High Court reiterates that writ jurisdiction cannot substitute a time-barred GST appeal, emphasizing limitation, finality, and statutory remedies under Section 107 of the CGST Act.
GST Council Recommendation Sets The Red Line For Notifications
Madras HC holds that GST notifications cannot exceed GST Council recommendations, reinforcing limits on delegated legislation and cooperative federalism.
GSTR-2B Mismatch and ITC Protection: The Complete 2026 Playbook
Understand GST ITC rules in 2026: IMS, GSTR-2B, Section 16(4), DRC-01C notices, supplier defaults, and GSTAT appeal deadlines explained.
GST Registration Cancellation Cannot Rest on a Checkbox: A Business Deserves a Reasoned Order GST
GST registration cancellation can shut down a business. The Gauhati High Court says authorities must provide clear reasons - not just portal-generated orders to justify such action.
One GST Notice, One Order, Many Years: Limitation Must Still Survive Year By Year
Can GST authorities issue one show-cause notice covering multiple financial years? The Gauhati High Court in Tata Projects Ltd. v. Union of India clarifies that consolidated GST notices and orders are legally valid under Sections 73 and 74, provided limitation is examined separately for each financial year.
GSTAT Appeal Deadline: Why 30th June 2026 Should Not Be Missed
Backlog GSTAT appeals communicated before 01.04.2026 must be filed by 30.06.2026. Understand the correct limitation period, condonation provisions, pre-deposit requirements, recovery risks, and why 31.12.2026 is not an extension of the statutory appeal deadline.
Tobacco Classification Beyond Processing: Why Jaggery-Water Treatment Stops Short of Manufacture
A Rs. 1.31 crore GST demand hinged on whether cutting tobacco and sprinkling jaggery water amounted to manufacture. The Madras High Court held that mere processing without creating a new product does not change classification, offering key guidance on GST tariff disputes and compensation cess liability.
BOT Annuity under GST: Forum Settled, Taxability Unresolved
The Meghalaya High Court in M/s Jorabat Shillong Expressway Ltd. v. Union of India left unresolved the key question of whether BOT annuity receipts are exempt from GST under Entry 23A.
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