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GST E-Invoicing Notices Above ₹5 Crore Turnover: Understanding the Law, Legal Consequences and Emerging Litigation Issues
Introduction The Goods and Services Tax ("GST") regime is increasingly driven by technology and data analytics. With enhanced access to taxpayer data, GST authorities are now capable of identifying di
Uploaded on Wed Jun 24 2026
Gameskraft Judgment Explained: Supreme Court Upholds GST Framework for Online Gaming, Poker, Fantasy Sports and Casinos
Introduction On 27 May 2026, the Supreme Court of India delivered a landmark judgment in Directorate General of GST Intelligence Headquarters v. Gameskraft Technologies Private Limited & Ors., bringin
Uploaded on Mon Jun 22 2026
Pre-Deposit under GST: A Practical Interpretation of the Jharkhand High Court’s Ruling in M/s. Ashirwad Food Industries v. Union of India (2026)
Introduction The High Court of Jharkhand in W.P.(T) No. 469 of 2026 (Order dated 09.02.2026) rendered an important decision clarifying the mechanics of pre-deposit under the GST regime, particularly i
Uploaded on Mon Apr 20 2026
Input Tax Credit on Construction of Immovable Property Under GST: A Critical Analysis of Chief Commissioner of CGST v. Safari Retreats Pvt. Ltd.
Introduction The decision of the Supreme Court in Chief Commissioner of CGST v. Safari Retreats Pvt. Ltd. 2024 INSC 756 marks a defining moment in the evolution of Goods and Services Tax (GST) jurispr
Uploaded on Wed Jan 14 2026
Delhi High Court on Anti-Profiteering: Consumers Entitled to Price Cuts, Not Freebies
The Delhi High Court in M/s. Sharma Trading Company v. Union of India & Ors. [W.P.(C) 13194/2018], decided on 23 September 2025 has delivered a significant ruling that reaffirms the consumer- centric
Uploaded on Tue Oct 07 2025
Madhya Pradesh High Court Rules on GST Show-Cause Notice: A Wake-Up Call for Education Consultants on Intermediary Services
In the ever-evolving landscape of India's GST regime, businesses providing cross-border services often find themselves navigating a maze of classifications and tax liabilities. A recent judgment from
Uploaded on Thu Aug 28 2025
MAJOR GST CHANGES EFFECTIVE FROM APRIL 1, 2025: A DETAILED ANALYSIS
Introduction The implementation of GST since July 2017 marked a shift towards unified indirect taxation. Over the years, reforms have continued, with a new wave of substantial changes taking effect fr
Uploaded on Sun Jun 29 2025
THE END OF RULE 96(10) AND ITS IMPLICATIONS
INTRODUCTION The implementation Goods and Services Tax (GST), the hope was to unify the tax system, cut down on inefficiencies, and make exports more competitive in the global market. But, as with man
Uploaded on Tue Jun 24 2025
Delhi High Court Clarifies Limits of Cross-Examination in GST Proceedings: No "Mini-Trials" in Show Cause Notice Adjudications
Introduction In a significant judgment dated 9th April 2025, the Delhi High Court in the case of M/S Vallabh Textiles v. Additional Commissioner Central Tax GST, Delhi East, W.P.(C) 4576/2025, has cla
Uploaded on Mon Apr 28 2025
Detailed Analysis of the Allahabad High Court’s Ruling on GST Hearing Rights
Introduction On a significant legal development, the Allahabad High Court has issued a stern warning to Goods and Services Tax (GST) officials in Uttar Pradesh, emphasizing that denying taxpayers the
Uploaded on Sun Apr 20 2025