GST Articles
When Merits Prevailed Over Procedure- A Landmark Rajasthan High Court Verdict On GST Appeals
25 May 2026
869 Views
A detailed analysis of the Giri Transport Company judgment covering GST limitation, procedural law, portal communication, appellate jurisdiction and tax litigation
E-Way Bill 2026 New Changes: Closure Feature and Ship To GSTIN Now Mandatory
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...
One GST SCN for Multiple Financial Years Permissible - SC to Settle this GST Battle
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.
GST Detention: Suspicion vs. Evidence Under Section 129
23 May 2026
52 Views
Learn how GST detention under Section 129 requires more than suspicion. Understand the difference between evidence and allegations for lawful business activity....
GST Recovery: No Valid Service, No Valid Recovery Under Law
23 May 2026
102 Views
Learn how the Punjab & Haryana High Court ruled that GST recovery is invalid without proper service of notice and adherence to legal procedures. Understand taxpayer rights.
Circular Trading, Fake ITC And Penalty Under Section 122 Of The CGST Act
21 May 2026
6398 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.
GST Arrest Valid Even Without Exact Reasons Copy
21 May 2026
146 Views
Learn why a GST arrest is valid even if an exact copy of 'reasons to believe' wasn't provided. Understand procedural fairness and personal liberty in tax law.
GSTAT Kolkata Bench Inaugurated: New Case Listing Process
Explore the new GSTAT Kolkata Bench, its inauguration, and the streamlined 3-category case listing process for faster GST dispute resolution. Learn about bench allocation.
GST: Section 129 Detention vs. Section 130 Confiscation
18 May 2026
251 Views
Understand the critical difference between GST detention (Sec 129) and confiscation (Sec 130). Learn when goods vest with the government and your remedies.
Annexure-B for GST Refund of Unutilised ITC: Practical Changes & Issues in Updated Utility
Discover the latest changes in GST Annexure-B utility for unutilised ITC refund filings. Learn about new invoice-level requirements, GSTR-2B reconciliation, validation errors, capital goods confusion and practical challenges taxpayers face in GST refund claims.
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TDS on Cash Withdrawals 2026: Excess vs. Entire Amount
- Senior Citizen After Retirement Must Report These 5 Incomes While Filing ITR for AY 2026-27
- EPFO 3.0 Introduces Faster Claim Settlements and UPI Withdrawals: Latest Update For July 2026
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- Kisan Vikas Patra Scheme 2026: Latest Interest, Eligibility, Maturity, Taxability and Investment Benefits
- New Interest Rates on Post Office Schemes from 1 July 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
