GST Articles

Fractional Ownership Platforms (FOPs) and GST Products, Services, or Neither? A Critical Examination

Posted by Mohit Jain 30 April 2026 94 Views

India's fractional ownership boom meets GST uncertainty - This article unpacks SM REIT taxation across each transaction layer, highlighting key risks, ITC reversal traps and unresolved legal grey areas demanding urgent CBIC clarity.

Refunds Beyond Limitation: Reasserting Substantive Rights Under GST

Posted by Raj Jaggi

29 April 2026 256 Views

Explore how refund jurisprudence under GST is evolving, as the Delhi High Court in Kanika Exports v. Union of India clarifies that limitation rules cannot override vested rights.

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

Posted by Vivek Jalan 29 April 2026 1388 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 116 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 384 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 250 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 2702 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 118 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 1499 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 172 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.