(2026) TaxCorp(GST) 83757 (HC-DELHI)
Writ against Section 74 CGST adjudication refused where issues turn on “same subject matter” under Section 6(2)(b), evidence and natural justice — assessee relegated to appeal
Read the full judgment →Search GST decisions, acts & circulars
Full-text search across High Court, AAR/AAAR & Tribunal rulings, the CGST/SGST/IGST Acts & Rules, and CBIC notifications and circulars.
New e-book
GSTAT Law and Procedure
All 124 rules of the GSTAT (Procedure) Rules, 2025 — rule by rule, with the checklists you actually file with. Two chapters free to read.
- 1,120 pages
- 124 rules
- Law stated 10 Aug 2026
Today's paper
The latest additions across the GST library.
Latest cases
View all →
M/s Andeli India Pvt Ltd v. State of Rajasthan & Ors
(2026) TaxCorp(GST) 83994 (HC-RAJASTHAN)
Section 107 of the Central Goods and Services Tax Act, 2017; Article 226 of the Constitution of India - Portal-only uplo...
M/s Kota Metals v. Union of India & Ors.
(2026) TaxCorp(GST) 83993 (HC-RAJASTHAN)
Section 67(2) of the Central Goods and Services Tax Act, 2017; Section 2(52) of the Central Goods and Services Tax Act,...
Smt Usha w/o Shri Tarun, Prop. of M/s Madhav Cotton and Oil Mill v. Union of India & Ors.
(2026) TaxCorp(GST) 83992 (HC-RAJASTHAN)
Section 130 of the Central Goods and Services Tax Act, 2017, read with Section 68 of the Central Goods and Services Tax...
Royal Multisport Private Limited v. Union of India & Others
(2026) TaxCorp(GST) 83991 (HC-RAJASTHAN)
Section 112 of the Rajasthan Goods and Services Tax Act, 2017; Section 70 of the Rajasthan Goods and Services Tax Act, 2...
Conner Institute Of Health Care And Research Center Pvt. Ltd v. The Superintendent Of CGST & Anr.
(2026) TaxCorp(GST) 83990 (HC-DELHI)
Section 67 of the Central Goods and Services Tax Act, 2017, Section 70 of the Central Goods and Services Tax Act, 2017 -...
Circulars & press notes
View all →
PRESS RELEASE
Government extends last date for filing appeals before the GST Appellate Tribunal to 31st July 2026
F. No. CBIC-20010/21/2026-GST
Hon'ble Supreme Court judgment dated 06.08.2026 in the matter of M/s Goodluck India Limited & Anr. v. Union of India & O...
Instruction No. 01/2026-GST
Instruction regarding Coordination with State Mining Authorities for sharing information relating to illegal mining and...
Public Notice 02/2026
Functioning of Goods and Services Tax Appellate Tribunal (GSTAT), Jaipur Bench
OFFICE ORDER No. 4/GSTAT/PB/2026
Reconstitution of Benches and Revised Classification of Categories of Cases in the Goods and Services Tax Appellate Trib...
Notifications
View all →
NOTIFICATION NO. 2/2026 – CENTRAL TAX
Section - 101A of the Central Goods and Services Tax Act, 2017 - national Appellate Authority for Advance Ruling - const...
CORRIGENDUM G.S.R. 350(E)
Goods and Services Tax settlement of funds Rules, 2026 – corrigendum to notification no. G.S.R. 225(E), dated 30-3-2026
NOTIFICATION No. G.S.R. 838(E)
Goods and Services Tax Appellate Tribunal, Group 'A' and 'B' Posts Recruitment Rules, 2026
NOTIFICATION No. F. No. A-50/7/2025-GSTAT-DOR
GST Appellate Tribunal Appeals: Deadline Extended up to 31st July 2026 and within the prescribed three-month or six-mont...
NOTIFICATION NO. 03/2026 - HSNS CESS
Health Security se National Security Cess (Second Amendment) Rules, 2026.
From the experts
All articles →Analysis, practical queries and opinions on GST.
Article57th GST Council Meeting: A Litigation-Prevention Turn in GST Administration
57th GST Council Meeting: A Litigation-Prevention Turn in GST AdministrationThe 57th meeting of the GST Council, convened on 8 October 2026...
ArticleGST and E-Commerce after the 57th GST Council Meeting: Lower Delivery Tax, Simplified Seller Entry and New Compliance Risks
GST Council’s 57th Meeting and E-Commerce: Lower Tax on Delivery, New Seller Registration Path and Compliance Trade-offs1. Background: From...
ArticleUnlocking GST Credit After the 57th Council Meeting: Policy Promise, Legal Conditions and Cash-Flow Reality
GST ITC Reform Proposals: Credit May Become Wider, but Will Refunds Become Faster?A practical review of the 57th GST Council recommendations...
ArticleRelated-Party Valuation under GST: Why Rule 28 Comfort Should Not Become Complacency
Related-Party Valuation under GST: Why Rule 28 Comfort Should Not Become Complacency1. The core issueGST has significantly softened the valu...
GSTGST Audit Show-Cause Notices: Borrowing Cost, Director Remuneration RCM and Eight-Point Scrutiny Checklist
Background: Audit-Driven Show-Cause Notices in Tamil NaduGST Audit formations in Tamil Nadu have been issuing show-cause notices that raise...
GSTGST Twin Conditions Under Sections 122(1A) and 132(1): Jurisdictional Safeguards and Removal of Arrest Powers Under Section 69(1)
Background and Legislative ContextIn the early years of the Goods and Services Tax (GST) regime, enforcement actions by the revenue administ...
Browse by category
Jump straight to a sub-area.
GST directory
The complete library, grouped.