GST Articles
AI in GST Practice: Smarter, Safer, Sharper Tax Solutions
Discover how AI transforms GST practice. Learn about automation vs. Generative AI, risks, and adoption frameworks for compliance, advisory, and litigation.
GST Bail Verdict: Allahabad HC on Liberty & Economic Offences
26 May 2026
200 Views
Explore the Allahabad High Court's landmark GST bail verdict, emphasizing personal liberty against prolonged pre-trial detention in economic offense cases.
When the GST System Turns Against You: Challenging Arbitrary State Action Under Article 14
Can GST demands be challenged as arbitrary? Learn how Article 14 of the Constitution protects businesses against retrospective GST notices, ITC blocking, unfair notifications, natural justice violations, and irrational tax actions.
When Merits Prevailed Over Procedure- A Landmark Rajasthan High Court Verdict On GST Appeals
25 May 2026
913 Views
A detailed analysis of the Giri Transport Company judgment covering GST limitation, procedural law, portal communication, appellate jurisdiction and tax litigation
E-Way Bill 2026 New Changes: Closure Feature and Ship To GSTIN Now Mandatory
23 May 2026
13951 Views
OverviewAn E-Way Bill is a mandatory electronic document required under GST for transporting goods valued more than ₹50,000. It must be generated before movemen...
One GST SCN for Multiple Financial Years Permissible - SC to Settle this GST Battle
The issue of whether GST authorities can issue a single composite Show Cause Notice (SCN) or assessment order covering multiple financial years under Sections 73 and 74 of the CGST Act has now reached the Supreme Court.
GST Detention: Suspicion vs. Evidence Under Section 129
23 May 2026
74 Views
Learn how GST detention under Section 129 requires more than suspicion. Understand the difference between evidence and allegations for lawful business activity....
GST Recovery: No Valid Service, No Valid Recovery Under Law
23 May 2026
143 Views
Learn how the Punjab & Haryana High Court ruled that GST recovery is invalid without proper service of notice and adherence to legal procedures. Understand taxpayer rights.
Circular Trading, Fake ITC And Penalty Under Section 122 Of The CGST Act
21 May 2026
6610 Views
The Madras High Court in TVL. Sam Enterprises & Ors. explains how alleged circular trading, fake invoicing, and artificial GST turnover can attract heavy penalties under Section 122 of the CGST Act. Understand the Court's view on proportionality, fake ITC, writ jurisdiction, and statutory appellate remedies in this landmark GST judgment.
GST Arrest Valid Even Without Exact Reasons Copy
21 May 2026
161 Views
Learn why a GST arrest is valid even if an exact copy of 'reasons to believe' wasn't provided. Understand procedural fairness and personal liberty in tax law.
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