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Mandatory Pre-deposit in Penalty-only GST Appeals: Does It Apply to Older Orders?
1. The new controversy before the GST Appellate TribunalA separate but equally important issue has arisen before the GST Appellate Tribunal: where an appeal relates only to penalty, can the newly intr...
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When Is a GST Order “Issued” — On Signature, Dispatch, Upload, or Service?
1. Limitation under Section 73 and the meaning of “issue”A recurring question under GST is whether an adjudication order is within limitation if it is signed before the deadline but uploaded or commun...
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Section 74 GST Notices: Extended Limitation Must Rest on a Visible Legal Trail
The Madras High Court, in M/s Fastenex Private Limited v. State Tax Officer and connected matters, 2026-VIL-629-MAD, decided on 08.06.2026, has delivered an important ruling on the boundaries of proce...
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Can GSTR-3B ITC Be Hard-Locked Without a Statutory Key?
The proposed move to hard-lock input tax credit figures in GSTR-3B has triggered a serious legal and practical debate. The broad idea appears simple: the recipient should not be able to claim ITC beyo...
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GST Notices, Portal Uploads and the Legal Meaning of “Communication”
The GST framework is built around electronic compliance. Registration, returns, tax payment, e-way bills and several other functions are expected to move through the GST common portal. However, a lega...
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Token ID mechanism for GSTAT appeals: practical relief with a limitation-law concern
The Goods and Services Tax Appellate Tribunal is now operational, and taxpayers finally have a specialised appellate forum for contesting orders passed by the First Appellate Authority or by a Revisio...
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GSTAT Hyderabad to Consider Whether 10% Pre-Deposit Applies to Penalty-Only Orders Passed Before October 1, 2025
The GST Appellate Tribunal, Hyderabad Bench, in Hero Wiretex Limited v. Commissioner (Appeals), Hyderabad Zone & Ors. [2026-VIL-39-GSTAT-HYD], has issued notice to the Revenue in a matter concerning t...
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Using GST Information as an Audit Intelligence Tool in Statutory Audits
GST data is no longer merely a tax-compliance record. For statutory auditors, CFOs, finance teams and audit professionals, it has become a valuable source of business intelligence. Properly analysed,...
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Illicit Trading of GST Sales and Purchase Data: Legal Implications and Immediate Actions for Indian Businesses
Overview of the Issue: Widespread Unauthorised Sale of GST DataIndian businesses are increasingly encountering unsolicited offers from individuals attempting to sell detailed GST sales and purchase da...
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Critical Examination of General Penalty under Section 125 vs. Late Fee under Section 47 for GST Return Defaults
Delayed GST Returns: Section 47 Late Fee Ordinarily Bars Residuary Penalty Under Section 125 Unless Default Is Deliberate or PersistentHighlightsStatutory Compliance Obligation Under Section 39Section...
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Madras High Court Holds Section 74 GST Notice Needs Prima Facie Appearance of Fraud, Not Prior Proof; But Material Basis Remains Mandatory
HighlightsSection 74 notice can be issued on prima facie materialIn Fastenex Private Limited v. State Tax Officer [2026] 188 taxmann.com 219, a batch of writ petitions before the Madras High Court rai...
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GST Treatment of Global Procurement Centres: What the Dow Chemical GSTAT Decision Means for MNCs
The decision of the Goods and Services Tax Appellate Tribunal in the case of Dow Chemical International Private Limited, India [2026-VIL-26-GSTAT-DEL] is an important ruling for multinational groups t...
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Consolidated GST Notices Across Financial Years: What the Gauhati High Court Has Clarified
1. The core controversyThe Gauhati High Court, in M/S Tata Projects Limited, Assam v. Union of India and 4 Others, 2026-VIL-568-GAU, examined a recurring question in GST adjudication: whether the GST...
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Retrospective GST Cancellation of Supplier Is Not Enough to Reject Recipient’s ITC: Madras High Court Reiterates Need to Verify Actual Supplies
The Madras High Court has once again clarified that a purchaser’s Input Tax Credit (“ITC”) cannot be disallowed in a mechanical manner merely because the GST registration of the supplier was later can...
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GST - RCM Reconciliation Under GST: Why GSTR-2B, IMS and Books Must Be Matched Every Month
1. Why RCM Has Become a High-Risk Compliance AreaReverse Charge Mechanism, or RCM, is no longer merely an accounting entry to be handled at month-end. Under the GST law, the recipient of specified sup...
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GST - GSTAT on Intermediary Services: A Possible Turning Point for Export and Refund Disputes
The Goods and Services Tax Appellate Tribunal has quickly become an important forum for GST litigation after its constitution in September 2025, more than eight years after GST was introduced. Its ear...
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GST - GST on Assignment of Long-Term Leasehold Rights: Supreme Court Closure Brings Certainty for Industry
1. Why the controversy matteredSince the commencement of the Goods and Services Tax regime in July 2017, one recurring dispute has concerned long-term leasehold interests in land, particularly industr...
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GST -GST on Online Money Gaming: Supreme Court Treats the Stake as the Tax Base, Not the Platform Fee
GST on Online Money Gaming: Supreme Court Treats the Stake as the Tax Base, Not the Platform FeeThe Supreme Court’s decision in Gameskraft Technologies Pvt. Ltd. v. Directorate General of GST Intellig...
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GST - Pre-Deposit in GST Appeals: Why “Filed” Is Not the Same as “Entertained”
1. The shift in appellate language under GSTA significant change introduced under the GST appellate framework lies in the language used for pre-deposit compliance. Under the earlier indirect tax laws,...
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GST - GSTAT Appeals in 2026: Four Procedural Questions That Can Decide Maintainability
The Goods and Services Tax Appellate Tribunal, constituted under Section 109 of the Central Goods and Services Tax Act, 2017, has now begun functioning with its Principal Bench at New Delhi from 16 Fe...