GST Articles

GST Doctrine: Avoid Parallel Proceedings for One Liability

Posted by Raj Jaggi

15 May 2026 145 Views

Learn how the GST doctrine prevents parallel proceedings for the same liability. Understand the distinction between inquiry and adjudication to protect your rights.

Conflicting GST Advance Rulings & GSTAT's Role

Posted by Raj Jaggi

12 May 2026 200 Views

Understand conflicting GST advance rulings and how the GST Appellate Tribunal (GSTAT) is stepping in as a transitional appellate body to ensure uniformity.

GST on Statutory Fees: Constitutional Limits of Taxable Service

Posted by Raj Jaggi

11 May 2026 197 Views

Discover how courts are defining the constitutional limits of GST, distinguishing statutory regulation from taxable services and commercial activities.

GST ITC: Gujarat HC Upholds Section 16(2)(c) Validity

Posted by Bimal Jain 09 May 2026 405 Views

Explore the Gujarat High Court's ruling on Section 16(2)(c) of the CGST Act, its conflict with other High Courts, and implications for GST ITC.

GST Personal Hearing: Gujarat HC Rules Against Waiver by Click

Posted by Leena Rachh

09 May 2026 104 Views

Gujarat High Court rules personal hearing under GST Section 75(4) cannot be waived by selecting 'NO' in DRC-06. Learn why this judgment is crucial for natural justice.

Hotel Bundling: When Stay, Food & Choice Break GST Rules

Posted by Raj Jaggi

08 May 2026 117 Views

Understand how GST classifies bundled services in hospitality. Discover when complimentary breakfast is composite supply, but optional meals are separate.

File Old GSTAT Appeals by June 30, 2026: Special Timeline

Posted by CA Varun Gupta

07 May 2026 117 Views

File your delayed GST Appellate Tribunal (GSTAT) appeals by June 30, 2026. Learn the legal position, impact, and filing strategy for old GSTAT appeals.

Bail Under GST: Navigating Economic Offences & Liberty

Posted by Raj Jaggi

06 May 2026 94 Views

Understand bail under GST for economic offences. Learn how courts balance liberty with justice in cases of fraud, fake invoicing, and ITC misuse.

GST Registration Online: Apply for Your GST Number in India

Posted by Legal Dev 06 May 2026 205 Views

Understand GST registration in India, eligibility, documents, process, and compliance rules. Learn how to apply online, avoid penalties, and unlock benefits like input tax credit and legal business operations.