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Gist of GST Articles
Beyond Section 16(2)(c), Section 41 read with Rule 37A and GSTR-2B raises a critical question: What exactly is the recipient required to verify?
The Hon’ble Karnataka High Court in the case of M/s K.K. Steel Traders disposed of the writ petition filed against the ex parte adjudication order passed under Section 74 of the Central Goods and Services Tax Act, 2017
The Hon’ble Gujarat High Court in the case of M/s Shivani Enterprise Proprietor Vibhor Shivkumar Vaid dismissed the writ petition challenging the Show Cause Notice and the consequent Order-in-Original imposing penalties for alleged fraudulent availment of ITC from a non-existent supplier
The Hon’ble Gujarat High Court in Manoj Ramkishan Agrawal & Anr. dismissed the writ petition filed by the partners of a partnership firm challenging the Order-in-Original imposing penalties upon them under Section 122(1A) and Section 122(3) of the CGST Act,
Once a cross-objection is treated as an appeal, the restrictions applicable to appeals should logically apply to it as well.
Karnataka High Court has delivered an important ruling on the legality of various charges demanded by the Bangalore Development Authority (BDA) for sanctioning a building plan.
Sharing a short presentation on the principle explained by the Supreme Court in Kunhayammed v. State of Kerala. The decision offers a nuanced exposition of the Doctrine of Merger, Article 136 and Article 141. It lays down that
The Hon’ble High Court of Judicature at Allahabad in the case of Comfort Battery vs Additional Commissioner Central Goods and Services Tax [Writ Tax No. 2097 of 2026, order dated April 22, 2026] held that penalty demand cannot be confirmed…
The Hon’ble Delhi High Court in the case of Fateh Education Consulting Private Limited v. Assistant Commissioner & Ors [W.P.(C) 17500/2025 order dated May 08, 2026] held that education consultancy/marketing and recruitment support services rendered by an Indian entity to…
The Hon’ble Calcutta High Court in the case of Scorp Industries & Anr. held that where cancellation of GST registration was founded upon a field visit report, such report ought to have been supplied to the taxpayer before rejection of the application for revocation under Section 30 of the CGST/WBGST Act.