GST Updates

CBIC circulars, GSTR portal changes, AAR rulings, ITC disputes, e-invoice and e-way bill updates — decoded the same day they drop.

Case Law, GST Updates

Delhi High Court: Appellate “Lis” Under Section 107(6) Commences on the Show Cause Notice Date, Not the Adjudication Order

Delhi HC holds the Finance Act 2025’s 10% GST penalty pre-deposit under Section 107(6) doesn’t apply where the Show Cause Notice pre-dates the 1 Oct 2025 amendment — appellate rights are fixed on the SCN date, not the order date.

Delhi High Court: Appellate “Lis” Under Section 107(6) Commences on the Show Cause Notice Date, Not the Adjudication Order Read Post »

GST Updates

Himachal Pradesh High Court Applies Section 6(2)(b) Bar on Parallel GST Proceedings to an Input Tax Credit Dispute

The Himachal Pradesh High Court, in H.M. Steels Ltd. v. Union of India & Ors. (CWP No. 6070/2024, judgment dated

Himachal Pradesh High Court Applies Section 6(2)(b) Bar on Parallel GST Proceedings to an Input Tax Credit Dispute Read Post »

GST Updates

CBIC Mandates Coordination with State Mining Authorities to Detect GST Evasion in Illegal Mining Cases

The CBIC’s GST-Investigation Wing has issued Instruction No. 01/2026-GST, dated 3 August 2026, directing all Principal Chief Commissioners/Chief Commissioners of

CBIC Mandates Coordination with State Mining Authorities to Detect GST Evasion in Illegal Mining Cases Read Post »

Alstom Transport ITC-02 GST case law illustration
Case Law, GST Updates

Alstom Transport: Why Partial ITC-02 Transfer on Amalgamation Fails — Supreme Court to Rule

The Gujarat High Court held that a transferor cannot split unutilised ITC between an ITC-02 transfer and a separate cash refund claim on amalgamation. The matter is now before the Supreme Court.

Alstom Transport: Why Partial ITC-02 Transfer on Amalgamation Fails — Supreme Court to Rule Read Post »

GST e-Invoice Ship-to-GSTIN mandate illustration
GST Updates, Notification

Ship-to-GSTIN Now Mandatory in e-Invoice and e-Way Bill APIs: What Changes From 1 August 2026

GSTN has made the Ship-to GSTIN field mandatory across e-Invoice and e-Way Bill APIs. Here is what breaks if your ERP master data isn’t updated, and how to fix it before your next dispatch.

Ship-to-GSTIN Now Mandatory in e-Invoice and e-Way Bill APIs: What Changes From 1 August 2026 Read Post »

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