GST Articles
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
141 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
6605 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
160 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.
GSTAT Kolkata Bench Inaugurated: New Case Listing Process
Explore the new GSTAT Kolkata Bench, its inauguration, and the streamlined 3-category case listing process for faster GST dispute resolution. Learn about bench allocation.
GST: Section 129 Detention vs. Section 130 Confiscation
18 May 2026
298 Views
Understand the critical difference between GST detention (Sec 129) and confiscation (Sec 130). Learn when goods vest with the government and your remedies.
Annexure-B for GST Refund of Unutilised ITC: Practical Changes & Issues in Updated Utility
Discover the latest changes in GST Annexure-B utility for unutilised ITC refund filings. Learn about new invoice-level requirements, GSTR-2B reconciliation, validation errors, capital goods confusion and practical challenges taxpayers face in GST refund claims.
GST Doctrine: Avoid Parallel Proceedings for One Liability
15 May 2026
183 Views
Learn how the GST doctrine prevents parallel proceedings for the same liability. Understand the distinction between inquiry and adjudication to protect your rights.
GSTN Advisory for Set-Off of IGST Liability taken off from the GST Portal: Expected Consequences for Taxpayers!
The April 2026 withdrawal of the GST portal advisory has restored the statutory ITC utilization sequence under Section 49(5) of the CGST Act, increasing compliance and cash flow challenges for taxpayers. Businesses that relied on the earlier mechanism in February and March 2026 may now face interest liability, notices, and potential litigation over incorrect ITC utilization.
Conflicting GST Advance Rulings & GSTAT's Role
12 May 2026
237 Views
Understand conflicting GST advance rulings and how the GST Appellate Tribunal (GSTAT) is stepping in as a transitional appellate body to ensure uniformity.
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