The Orissa High Court sets aside a Rs. 28.81 crore GST demand and orders fresh adjudication after finding the assessee was denied a personal hearing despite a specific written request.
Rs. 28.81 Crore Demand, Zero Hearings: Orissa HC Isn’t Having It Read Post »
ITAT Delhi deletes a Rs. 95.76 crore bogus-purchase addition, holding that a supplier’s subsequent GST registration cancellation and failure to file income tax returns cannot taint an otherwise documented purchase.
Your Supplier’s Tax Problems Aren’t Automatically Your Client’s Problem Read Post »
GSTAT Hyderabad holds that the GST composition option lapses automatically once turnover crosses Rs. 1.5 crore, and that Rule 35 cum-tax valuation must be granted even where not specifically claimed.
Cross Rs. 1.5 Crore and Your Composition Scheme Is Already Over Read Post »
The Lucknow Bench of GSTAT deletes a Rs. 2.63 lakh penalty where an e-way bill was generated nine minutes after vehicle interception, holding it a bona fide procedural lapse.
Nine Minutes Late: Why GSTAT Refused to Call This Tax Evasion Read Post »
The Madras High Court quashes IGST demand orders on ocean freight paid under reverse charge for CIF imports, applying the Supreme Court’s ruling in Union of India v. Mohit Minerals.
No IGST on Ocean Freight for CIF Imports: Madras HC Says Enough Is Enough Read Post »
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.
GSTAT Backlog Appeal Deadline Missed? Section 112(6) Condonation Window Explained (2026) Read Post »
Practical Compliance Guide · Income Tax · Tax Audit · KNOWLEDGE/EXPLAINER (not tied to a new development today) Executive Summary
A practitioner’s pre-filing checklist for today’s GSTR-3B (July 2026) due date — reconciliation, ITC verification, and common last-mile filing errors to avoid.
GSTR-3B Due Today (20 August) — Pre-Filing Checklist for July 2026 Read Post »
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.
The Supreme Court has dismissed the Centre’s review petitions against its August 2025 ruling that telecom towers are movable “plant and machinery” eligible for GST input tax credit, bringing finality to a dispute involving ₹5,454.6 crore in quashed demands against Indus Towers.
SC Dismisses Review Plea, Confirms GST ITC on Telecom Towers — Airtel & Indus Towers Win Read Post »