GST Articles
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.
GST Notices: One Order, Many Years? Limitation Still Key
Understand the Gauhati High Court ruling on consolidated GST notices. Learn how limitation periods apply year-by-year, even with multi-year orders.
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: Jaggery Water Treatment & Manufacture
Discover why jaggery water treatment on tobacco doesn't always mean manufacture. Understand the legal distinction and its tax implications.
BOT Annuity GST: Taxability Remains Unresolved After Court Ruling
Discover the latest on BOT Annuity GST taxability. The court ruled on jurisdiction but left the core tax issue open for appeal. Learn more.
Invoice Missing in GSTR-2B? Buyer's Guide to ITC
Invoice not in GSTR-2B? Learn crucial steps for buyers to protect Input Tax Credit (ITC), including supplier follow-up and legal actions.
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