(2026) TaxCorp(IDT) 14755 (HC-GAUHATI)
HC : Gauhati High Court Upholds GST Demand Post-Search: Scrutiny Under Section 61 Not Prerequisite for Section 67 Search-Based Proceedings
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Associates Fair Deal v. Assistant Commissioner of CGST & CX, Siliguri Division & Ors.
(2026) TaxCorp(GST) 83041 (HC-CALCUTTA)
Expired interim order reimposed by Calcutta High Court pending pleadings and prior to hearing on maintainability in view...
M/s Wipro Ltd v. Assistant Commissioner, Sholinganallur Division
(2026) TaxCorp(GST) 83040 (HC-MADRAS)
Section 16(3)(b) of the Integrated Goods and Services Tax Act, 2017, read with Section 54 of the Central Goods and Servi...
Vinod Kumar v. State of H.P. & Another
(2026) TaxCorp(GST) 83039 (HC-HP)
Section 528 of the Bharatiya Nagrik Suraksha Sanhita, 2023, Section 420 read with Section 120-B of the Indian Penal Code...
Tvl Nualco Private Limited v. Office of the Assistant Commissioner (ST), Chennai
(2026) TaxCorp(GST) 83038 (HC-MADRAS)
Rule 86A of the Central Goods and Services Tax Rules, 2017, read with Section 49(4) of the Central Goods and Services Ta...
M/s. Hukkeri Taluka Samagra Grameen Abhivraddi Sangh v. The State of Karnataka and Others
(2026) TaxCorp(GST) 83037 (HC-KARNATAKA)
Section 74(5) of the Central Goods and Services Tax Act, 2017, read with Rule 142(2) of the Central Goods and Services T...
Circulars & press notes
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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...
Circular No. 119/2026-SGST
Regarding the scrutiny of annual returns through the Cross Randomization Impartial Scrutiny Platform (CRISP).
Notifications
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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.
NOTIFICATION NO. 2/2026 - UNION TERRITORY TAX
Seeks to amend Notification No. 14/2018-Union territory Tax, vide G.S.R. 1004 (E), dated the 8th October 2018
CORRIGENDUM No. S.O. 2349(E)
Corrigendum – Vide Notification No. S.O. 2286 (E) dated the 7th May, 2026.
NOTIFICATION NO. 18/2024 – CENTRAL TAX
Central Government constituted Principal Bench of the Appellate Tribunal, New Delhi
From the experts
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ArticleReworking GST Export Refunds: A Case for a More Practical Mechanism
Reworking GST Export Refunds: A Case for a More Practical MechanismIn international commerce, the settled principle is that a country should...
ArticleGST Departmental Audit and Limitation: Why FORM GST ADT-01 Cannot Be Viewed in Isolation
GST Departmental Audit and Limitation: Why FORM GST ADT-01 Cannot Be Viewed in Isolation1. Core propositionSection 65 of the Central Goods a...
ArticleGST’s Statutory Pause Button: Revisiting “Call Book” Proceedings after Tata Steel
GST’s Statutory Pause Button: Revisiting “Call Book” Proceedings after Tata SteelThe GST law was designed as a time-bound code. It fixes per...
ArticleGST on Telecom Licence Fee and Spectrum Charges: Can the CERC Ruling Reopen the Debate?
GST on Telecom Licence Fee and Spectrum Charges: Can the CERC Ruling Reopen the Debate?1. Why the issue has become importantTelecom companie...
ArticleMissing E-Way Bills under Section 129: Late Compliance, No Compliance, and the Unsettled Line Between Lapse and Evasion
Missing E-Way Bills under Section 129: Late Compliance, No Compliance, and the Unsettled Line Between Lapse and EvasionTwo recent decisions...
GSTNil Turnover in GST Returns Cannot by Itself Justify Cancellation of Registration: Gujarat High Court
Introduction: Registration Cancellation and Its Commercial ConsequencesGST registration is the statutory foundation upon which a person cond...
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