Act Explainers

A practitioner’s guide to the GST Appellate Tribunal backlog-appeal limitation regime — the 30 June 2026 statutory deadline, the Section 112(6) condonation window now closing, pre-deposit rules, and what to do if a client missed the cut-off.

A practitioner’s explainer on Section 17(5)(d) of the CGST Act — the immovable-property ITC restriction, the “plant and machinery” carve-out, and the permanence/annexation test courts actually apply.

A practitioner’s explainer on Section 122(1A) of the CGST Act — who counts as “any person” for personal GST fraud penalty liability, how it interacts with a firm’s own penalty, and what evidence establishes individual exposure.

A practical checklist for challenging Rule 86A ITC blocking orders — the natural justice safeguards the J&K and Ladakh High Court has now read into the provision, and the quantum argument every practitioner should also preserve.

Executive Summary With GSTAT Thiruvananthapuram this week quashing a ₹1.39 lakh penalty because the department’s MOV-09 order arrived 47 days

Executive Summary With the Delhi High Court reaffirming this week, in Saraswati Printers & Fabgar Overseas v. Sales Tax Officer

Executive Summary Section 16(2)(c) of the CGST Act, 2017 conditions a recipient’s entitlement to Input Tax Credit on the tax