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When Portal Shortcuts Become Fraud
on 24 September 2026
Notification & Circulars
- Clarification regarding filing of appeal by department before the Goods and Services Appellate Tribunal against order of appellate authority (where Orders-in-Original have been passed by a Com
- Clarification regarding jurisdiction in cases involving migration/ transfer of taxable persons from one jurisdiction to another jurisdiction- reg
- Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder- reg
- Government Notification (24 Oct 2025): Change in Definition of -Nominated Agency- under IGST Rate Notification
- Notification - Central Tax (Rate), dated 17th September 2025 - Levy of 6% GST on Bricks, Tiles and Fly Ash Products (Effective 22nd September 2025)
- GST Rate Amendment Notification - 11/2025 (9% substitution)
- Substitution of Compensation Cess Rates with Nil on Specified Goods (Effective 22nd September 2025)
- Notification - Further Amendments to Notification No. 21/2018-Central Tax (Rate) under Section 11 of the CGST Act, 2017
Recent News
Expert Query
- GST ITC REVERSE
- RCM ISSUE ON RENT AND TRANSPORTATION CHARGES
- EXPORT BILL UNDER LUT FREIGHT CHARGE INCLUED IN INVOICE IT LIABLE TO TAX
- Management System (IMS)
- Goods sold but invoice not issued
- Eway bill generation from place other than registeted
- Sales of goods of amount Rs97 lakhs to a party
- GST rate and HSN code for sale of racing horses
- CREDIT NOTES WITHOUT GST
- Eway bill not cancelled within 24 hous what can be due
- GST not cancelled by tenant
- Invertaded duty struture
- Non-Compliance documents have not been submitted by the contractors debited
- EXPORT COMMERCIAL INVOICE HSN CODE
Judiciary
- No pre-deposit required for filing appeal before the GSTAT against penalty-only orders where proceedings commenced prior to October 01 2025
- Refund cannot be withheld under Section 54(11) of the CGST Act merely because the Revenue contemplates filing an appeal
- Scope of Rectification under Section 161 of the CGST Act is Confined to Errors Apparent on the Face of Record
- Appellate Authority has no power to condone delay in filing appeal beyond the outer limit prescribed under Section 107(4) of the CGST Act
- Partners of a Partnership Firm are personally liable for GST dues of the Firm and bank account of an erstwhile partner can be attached for recovery
- Prima facie satisfaction and not conclusive proof of fraud is sufficient to invoke Section 74 of the CGST Act
- Show Cause Notice issued to a non-existent amalgamated company is void ab initio and cannot be saved by Section 87 of the CGST Act
- SC Landmark Ruling: Mechanical Invocation of Fraud Cannot Extend Limitation under Section 74 of the CGST Act
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Updated on : 24/09/2026 21:15:03
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