The question is no longer whether a GST professional should adopt Artificial Intelligence - it is how to do so with discipline, responsibility and a clear-eyed ...
26 May 2026
133 Views
Explore the Allahabad High Court’s landmark ruling in Shakib Qureshi v. Anti Evasion CGST on GST arrests, fake invoicing, bail jurisprudence, prolonged detention, and the balance between revenue protection and personal liberty under the CGST Act, 2017.
Can GST demands be challenged as arbitrary? Learn how Article 14 of the Constitution protects businesses against retrospective GST notices, ITC blocking, unfair notifications, natural justice violations, and irrational tax actions.
25 May 2026
825 Views
A detailed analysis of the Giri Transport Company judgment covering GST limitation, procedural law, portal communication, appellate jurisdiction and tax litigation
OverviewAn E-Way Bill is a mandatory electronic document required under GST for transporting goods valued more than ₹50,000. It must be generated before movemen...
The issue of whether GST authorities can issue a single composite Show Cause Notice (SCN) or assessment order covering multiple financial years under Sections 73 and 74 of the CGST Act has now reached the Supreme Court.
23 May 2026
48 Views
In the case of Ranjeet Kumar Poddar v. Assistant Commissioner of CGST & CX, the Court emphasized that detention of goods, especially perishable consignments, should not become a punitive or commercially destructive exercise before adjudication reaches finality.
23 May 2026
97 Views
Punjab & Haryana High Court rules that GST recoveries cannot bypass legal safeguards, reaffirming that proper notice, natural justice, and the statutory recovery timeline under the CGST Act must be strictly followed.
21 May 2026
6172 Views
The Madras High Court in TVL. Sam Enterprises & Ors. explains how alleged circular trading, fake invoicing, and artificial GST turnover can attract heavy penalties under Section 122 of the CGST Act. Understand the Court's view on proportionality, fake ITC, writ jurisdiction, and statutory appellate remedies in this landmark GST judgment.
21 May 2026
142 Views
Explore how GST litigation is shifting from tax disputes to constitutional questions of arrest, liberty, and procedural fairness. A detailed analysis of the Gujarat High Court ruling in Keyur Jeyendrabhai Patel v. State of Gujarat & Others and its impact on GST arrest powers under Section 69 of the CGST Act.
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