GST Articles

Appeal Time Gone? Madras HC Allows GST Appeal Despite Delay!

Posted by CA Harshit Goyal 23 July 2025 148 Views

Madras High Court allows delayed GST appeal in Rohini Hotels v. Asst. Commissioner due to mismatch in assessment and summary orders, reinforcing natural justice and departmental accountability.

Your UPI, Your GST Trap? Dept Uses Transaction Data for Compliance!

Posted by Rashmi 22 July 2025 200 Views

The Karnataka State GST Department has clarified that GST registration is mandatory for all traders whose aggregate turnover exceeds the threshold limit, irrespective of the mode of payment - UPI, cash, bank transfer or others.

Cross-State ITC Transfer Allowed Post-Amalgamation: A Landmark GST Verdict

Posted by Srishti 21 July 2025 440 Views

In a landmark ruling, the Bombay High Court allowed cross-state transfer of Input Tax Credit (ITC) post-amalgamation, stating there’s no legal bar under GST law. The court directed GSTN and the GST Council to fix technical glitches and enable seamless credit flow across states.

Madras High Court Sets Aside GST Assessment Order Over Improper Service of SCN

Posted by CA Harshit Goyal 21 July 2025 400 Views

The Madras High Court has ruled that merely uploading a show cause notice (SCN) on the GST portal without serving it through other prescribed modes is insufficient. The court set aside the assessment order due to lack of proper service.

Is GST Mandatory for Private Limited & LLP Companies? The Truth No One Tells You!

Posted by CA Ruby Bansal 18 July 2025 2085 Views

While some banks may insist on a GST number for opening a current account, GST registration is not mandatory at the start for LLPs, Private Limited or Limited companies unless turnover exceeds prescribed thresholds.

Assessments under GST

Posted by CA Prateek 18 July 2025 7264 Views

This article aims to provide a simple and practical understanding of the different types of assessments under GST. This article will cover the types of assessments, their legal provisions and the situations in which they apply.

Critical Legal Role of DIN under GST: CBIC Circulars, Compliance Requirements & Clarification on DIN vs RFN

Posted by CA Varun Gupta

17 July 2025 2344 Views

This article provides a comprehensive and chronological analysis of the DIN framework-from its inception through Circular No. 122/41/2019-GST to the most recent clarification under Circular No. 249/06/2025-GST.

GST Tax Demand and Penalty Issued to Bajaj Consumer Care Ltd

Posted by Mitali 10 July 2025 269 Views

Bajaj Consumer Care Ltd. is an Indian company known for manufacturing and selling personal care products, particularly hair care products.

Mandatory Virtual Personal Hearings under Delhi, Natural Justice & Compliance under Sections 75(4), 107(8) and 126(3)

Posted by CA Varun Gupta

10 July 2025 365 Views

1. Legislative Background and ObjectivesThe Delhi GST Department has recently taken a significant step forward in ensuring procedural fairness and digital compl...

Landmark Summer Judgements that cools up the GST Law

Posted by Sambhav Bedi 09 July 2025 5973 Views

Discover how recent landmark High Court judgments are shaping India's GST law providing relief to honest taxpayers, clarifying ITC eligibility, refund rights and penalty provisions. A tribute to the judiciary's vital role in making GST more business-friendly.