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Articles by Leena Rachh

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Personal Hearing Cannot Be Waived by a Click: Gujarat HC Reaffirms Natural Justice Under GST

Posted by Leena Rachh

09 May 2026 99 Views

The Gujarat High Court in Komal Jayeshbhai Hemavat v. State Tax Officer held that personal hearing under Section 75(4) of GST law is mandatory before passing an adverse order, even if the taxpayer selected "No" in Form DRC-06. The ruling reinforces natural justice and safeguards taxpayers against ex parte GST orders.

Refunds under Inverted Duty Structure: A Practical Guide

Posted by Leena Rachh

08 January 2026 2943 Views

Understand Inverted Duty Structure (IDS) refund under GST with this practical guide covering eligibility, Rule 89(5) calculation, documents, timelines and the 90% provisional refund applicable from October 2025.

GST Annual Returns in GSTR 9 and 9C: Discussion on major amendments FY 2024-25 onwards

Posted by Leena Rachh

03 November 2025 697 Views

The CBIC, via Notifications No. 13/2025-CT and 15/2025-CT dated September 17, 2025, has introduced key amendments to Forms GSTR-9 and GSTR-9C effective from FY 2024-25.