Facility for Withdrawal from Rule 14A Feb 21st, 2026 GSTN has enabled a new online facility for eligible taxpayers to apply for withdrawal from the option availed under Rule 14A of the CGST Rules by filing Form GST REG-32 on the GST Portal. 1. Who can apply • Active Taxpayers who are registered under Rule […]
Facility for Withdrawal from Rule 14A Read Post »
Password Email OTP Google Username or E-mail Password Remember Me Email Send OTP Enter OTP Verify & Login Resend OTP? Remember Me Forgot Password Don’t have an account? Create a new account Extra Search & Filters [Section, Sub-section, Rules wise GST Case Laws] + AI Summary Case Summary: Get Access to Case Summary
Whether Chartered Accountants, Company Secretaries, Cost Accountants can appear before Tribunals In a significant development concerning the scope of legal practice in India, the Delhi High Court on February 17, 2026, heard a batch of petitions raising the question whether persons not enrolled as Advocates can appear and plead before Tribunals on behalf of clients.
Appearance of CAs, CSs, CMAs Before Tribunals Under Challenge in Delhi High Court Read Post »
GSTAT Appeal e-Filing Portal User Advisory I. Getting Started on the Homepage Before you log in or register, you must complete these initial steps on the portal’s main page. Step 1.1: Download the Offline Draft Filing Excel Sheet (Strongly Recommended) To save time and minimize data entry errors, it is strongly recommended that the user
GSTAT Appeal e-Filing Portal User Advisory Read Post »
GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (GST APPELLATE TRIBUNAL) PRINCIPAL BENCH, NEW DELHI ***** F.No. GSTAT/Pr.Bench/Portal/125/25-26/2711-15 Dated: 20th January, 2026 Office Order No. In terms of the powers conferred by rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and considering the difficulties being faced by the appellants
GST Act prevails over Telangana Cinemas (Regulation) Act, 1955 Facts of the Case The proceeding arises from a DGAP report alleging that M/s Bhavya Construction Pvt. Ltd. (Bramaramba Cinema Hall 70 MM) contravened Section 171 of the CGST Act by not passing on the benefit of GST rate reduction on cinema tickets, resulting in profiteering
GSTAT: GST Act prevails over Telangana Cinemas (Regulation) Act, 1955 Read Post »
Press Release 22/1/2026 Fake ITC related Search Action Directorate of Enforcement (ED), Itanagar has carried out search operations on 20.01.2026 under the Prevention of Money Laundering Act (PMLA), 2002 at 10 premises across West Bengal, Manipur & Jharkhand in connection with a Rs. 100-Crore fake Input Tax Credit (ITC) fraud. ED initiated investigation the basis
ED cracks down on Rs. 100-Crore fake ITC fraud across three states. Read Post »
Goods & Services Tax Appellate Tribunal (GSTAT) Department of Revenue, Ministry of Finance 6th Floor, Tower-1, Jeevan Bharti Building Connaught Place, New Delhi-110001 F. No. GSTAT/Pr. Bench/Portal/125/25-26/2367-70 Date: 16-Dec-2025 ORDER NO. 315/2025 WHEREAS, an order dated 24-09-2025 was issued by the undersigned, in exercise of the powers conferred under Rule 123 of the Goods and
Dispensation of Staggered Filing in GSTAT Appeal – GSTAT Order Read Post »
Where charge under SARFAESI Act is created prior in time to charge under GST Act, the secured creditor’s charge prevails Facts of the Case The petitioner, Canara Bank, granted a mortgage loan to Respondents No. 4 and 5 for their partnership concern, secured by residential flat No. A-502, 5th floor, A-Wing, Sky Park Complex, Godsewadi,
Demand order for tax, interest, and penalty passed in excess of the amount specified in the show-cause notice Facts of the Case The petitioner challenged the order dated 09.04.2024 passed by respondent no.2 for the period April 2018 to March 2019, raising a demand of Rs.3,04,55,800/-. A show-cause notice dated 26.09.2023 was issued to the
GST on Printing of Customer-Supplied Digital Content – Classified as Service under SAC 998386 (18%) and Not as Goods under HSN 4911; Composite Supply with Principal Supply as Service Facts of the Case The petitioners are partnership firms running offset printing presses, engaged in printing and sales of brochures, books, magazines, posters, leaflets, photo books,
Mere uploading an order passed under Section 74 of CGST Act, 2017 in the GST portal by no stretch of imagination would satisfy the requirement of communicating to the assessee as per Section 107 of CGST Act, 2017 Facts of the Case The petitioner is a registered assessee with the second respondent under the TNGST
Whether a single SCN or composite Assessment Order can be issued in relation to more than one financial year or tax period under Sections 73 and 74 of CGST Act, 2017 Facts of the Case The petitioners are registered persons under the GST regime. They challenged assessment orders on grounds including lack of signature, absence
Procedure under Section 61 of CGST Act, 2017 read with CGST Rule 99, including issuance of Form GST ASMT-10, is mandatory before invoking Section 73 where discrepancy is based on return scrutiny Facts of the Case The petitioner, Pepsico India Holdings Pvt. Ltd., is a company registered under the Companies Act, 1956, and under the
Provisions under Section 48 of BNSS, 2023, are applicable to arrests made under the CGST Act, 2017 Facts of the Case The respondents were accused of fraudulent availment of Input Tax Credit (ITC) of Rs. 8.27 crores and Rs. 8.26 crores during FY 2024-2025 in the names of M/s S. K. Enterprise and M/s Ankit
