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Online Real-Money Gaming and GST: How the Supreme Court Recast the Debate from Skill to Taxable Stakes
1. Why the Gameskraft Ruling MattersThe decision of the Hon’ble Supreme Court in Directorate General of Goods and Services Tax Intelligence (HQS) v. Gameskraft Technologies Pvt. Ltd. [2026] 186 taxman...
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Cancellation and Restoration of GST Registration: A Practical Guide for Businesses and Professionals
1. Why GST registration cancellation must be treated seriouslyA GSTIN is not merely a number appearing on invoices. It is the statutory identity through which a business collects tax, files returns, p...
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Supplier’s GST Registration Cancelled Retrospectively: Why the Recipient’s ITC Dispute Is Not Solved by Section 16(6)
A recurring GST dispute has emerged in recent months: recipients are receiving notices proposing reversal of input tax credit merely because the supplier’s GST registration has later been cancelled, o...
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GST Interest on Debit Notes and Supplementary Invoices: Why the Excise Law Approach May Not Automatically Apply
1. The Core IssueA recurring controversy under indirect tax law is whether interest becomes payable when additional tax is discharged later through a debit note or supplementary invoice. The issue gen...
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GST Pre-Deposits and the Hidden Cost of “Relief” in Appeal
Businesses usually measure profitability by looking at sales, margins and operating costs. But in tax disputes, there is another cost that often remains invisible in accounting discussions: money bloc...
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When Is GST “Paid”: On Cash Ledger Deposit or on GSTR-3B Debit?
1. The central controversyA persistent dispute under GST is whether a taxpayer can be said to have paid tax merely by depositing money into the Electronic Cash Ledger, or whether payment is completed...
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Article- Electronic Notices on the GST Portal: Service, Communication and Limitation after Luxmi Traders
Electronic Notices on the GST Portal: Service, Communication and Limitation after Luxmi TradersThe Goods and Services Tax system was designed as a digital tax administration model. Almost every materi...
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High Court Refuses Direct Writ Challenge Where GST Tribunal Appeal Was Available
In Jericho Chemicals LLP v. Union of India, WP(C) No. 2342 of 2026, decided on 07.05.2026 by the High Court of Gauhati, the Court considered whether an assessee could bypass the statutory appellate me...
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GST cancellation order must disclose reasons: Gauhati High Court restores proceedings to SCN stage
In Nijumoni Gogoi v. Union of India, decided by the High Court of Gauhati in WP(C)/2383/2026 on 11-05-2026, the Court examined the validity of a GST registration cancellation order passed under the fr...
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Delhi High Court on GST SCN: Non-quantification of Interest and Penalty Does Not Automatically Vitiate Notice
In Sh. Bhupender Kumar, Proprietor of M/s Dabas Construction Co. v. Commissioner, GST, West Delhi, decided by the High Court of Delhi at New Delhi in W.P.(C) 1184/2026 & CM APPL. 5773/2026 on 11-05-20...
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Adjustment of Refund Against Contested Interest on Duplicate Transitional Credit: Issues Emerging from the High Court Ruling
The decision reported as [2026-VIL-222-MP] deals with a situation where transitional credit appeared twice in the taxpayer’s GST records—first through the TRAN form and again through GSTR-3B. The dupl...
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Post-Supply Discounts under GST: The Continuing Gap Between Law and Workability
1. Meaning and commercial treatment of post-supply discountsA post-sale or post-supply discount is a price reduction granted after the original supply of goods or services has already taken place and...
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UK VAT Update: Capital Goods Scheme Narrowed to Ease Compliance for Businesses
The United Kingdom has revised the operation of its VAT Capital Goods Scheme (CGS) with the objective of making VAT compliance simpler, particularly for businesses holding lower-value capital assets....
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Section 74 GST Notices: The First Test Is Whether the Notice Shows Fraud
1. Why Section 74 Cannot Be Used Like Section 73Whenever a taxpayer receives a GST show cause notice under Section 74 of the Central Goods and Services Tax Act, 2017, the immediate reaction is usually...
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Direct Writ Petition or Statutory Appeal under GST: Choosing the Correct Forum
1. Why the question mattersGST litigation in India now operates within a detailed statutory framework. The Central Goods and Services Tax Act, 2017 provides a step-by-step mechanism for adjudication a...
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Taxability Is Only Half the Battle: Limitation Can Defeat Recovery
The ruling of the CESTAT, Chennai, in Valmet Technologies Engineering Pvt. Ltd. v. Commissioner of GST & Central Excise, Chennai, 2026-VIL-1196-CESTAT-CHE-ST, is significant not merely because it deal...
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A Proposed Appeal Is Not a Pending Proceeding: Orissa High Court Limits Use of Section 54(11) to Block GST Refunds
The Orissa High Court’s ruling in Rashmi Agency v. Deputy Commissioner CT & GST, 2026-VIL-642-ORI is an important reminder that GST refunds cannot be withheld merely because the department may, at som...
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Separate Medicine Lines in a Hospital Bill Do Not, by Themselves, Convert Inpatient Care into a Taxable Drug Sale
1. Why the Narayana Hrudayalaya GST dispute is importantThe interim order of the Calcutta High Court in M/s Narayana Hrudayalaya Limited v. The Joint Commissioner of State Tax, Large Taxpayer Unit and...
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GST Paid in the Wrong Basket and Transitional Credit Refunds: Two Recent Controversies
Two recent High Court rulings highlight recurring problem areas under GST: first, what happens when tax is paid under the wrong head, and secondly, whether credit carried forward from the pre-GST regi...
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Procedural Safeguards in GST Recovery: Two Recent Reminders from High Courts
Recent GST litigation once again shows that the Department’s power to recover tax is not merely a matter of identifying a demand or a mismatch. Even where the statute permits recovery without a full a...