CBIC circulars, GSTR portal changes, AAR rulings, ITC disputes, e-invoice and e-way bill updates — decoded the same day they drop.
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.
Section 122(1A) CGST Act Explained — Who Is Personally Liable for GST Fraud Penalties Read Post »
A practical checklist for responding to any GST demand based on an ITC mismatch between GSTR-3B and GSTR-2A, built around CBIC Circular No. 183/15/2022-GST’s mandated verification steps.
The Calcutta High Court sets aside an ex parte GST demand confirmed on an ITC mismatch between GSTR-3B and GSTR-2A without the proper officer first verifying fulfilment of Section 16 conditions as mandated by CBIC Circular No. 183/15/2022-GST.
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.
Rule 86A ITC Blocking — Natural Justice Checklist for Practitioners (2026) Read Post »
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 The GST Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, in Siddhi Vinayak Automobiles v. Commissioner of Kerala State GST, Thiruvananthapuram
Executive Summary The Delhi High Court’s Division Bench, in Saraswati Printers & Fabgar Overseas Pvt. Ltd. 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
Karnataka HC holds Sections 73/74 CGST Act notices are not financial-year specific, upholding consolidated multi-year SCNs and deepening a live split with Bombay, Kerala, Madras, AP and Himachal Pradesh High Courts.