GST Articles

Different types of GST Assessments

Posted by Rajagopal K 24 December 2025 1713 Views

Assessment under GST explained with examples - self, provisional, scrutiny, best judgement and summary assessment under the CGST Act in a simple, practical manner.

Leasing of Residential Premises as Hostels: Supreme Court Settles the GST Exemption Debate

Posted by Bimal Jain 22 December 2025 4020 Views

Supreme Court rules hostel accommodation qualifies as residential dwelling under GST, allowing exemption on rental income prior to July 2022 amendments.

Inspection, Search And Seizure Under GST: When The Law Learns To Let Go - Part III - The Concluding Part

Posted by Raj Jaggi

22 December 2025 185 Views

An in-depth analysis of Section 67 of the CGST Act explaining provisional release, seizure limits, disposal of perishable goods, procedural safeguards, and how GST enforcement balances authority with fairness and due process.

Major GST Relief: Genuine Buyers Protected from Supplier GST Flaws

Posted by CS Lalit Rajput 22 December 2025 3487 Views

Calcutta High Court rules that Input Tax Credit cannot be denied to genuine buyers solely due to retrospective GST registration cancellation of suppliers, reinforcing protection for bona fide taxpayers.

Whether Scrutiny Under GST In Terms Of Section 61 Of CGST Act Is Compulsory

Posted by Affluence Advisory 22 December 2025 151 Views

GST return scrutiny under Section 61 remains disputed. Read key High Court rulings on ASMT-10, taxpayer safeguards and direct SCN issuance.

When Observation Is Not Enough: Transition from Inspection to Search and Seizure (Part II)

Posted by Raj Jaggi

20 December 2025 165 Views

A detailed guide to GST search and seizure under Section 67(2), covering legal safeguards, procedural discipline, and key court rulings.

ITC Reversal on Unsold Stock after 22 Sep 2025: With Example

From fear to clarity, understand GST inspection, search and seizure under Section 67, its purpose, safeguards, procedures and how knowledge replaces anxiety.