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All (58) Company Law (6) GST (28) Income Tax (24)

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GST

Key Takeaways: GST Registration Cancellation with Retrospective Effect Invalid Where SCN Did Not Propose Retrospective Cancellation

By Goyal Raj Kumar & Associates 07 Jun 2026 3 min read

GST Registration Cancellation with Retrospective Effect Invalid if SCN Does Not Propose It: Delhi High Court The Delhi High Court has once again emphasized the importance of procedural fairness in GST...

#gst #case law

GST

Key Takeaways: Successive provisional attachment of bank accounts without fresh material after expiry of earlier attachment held inv...

By Goyal Raj Kumar & Associates 17 May 2026 3 min read

In a significant ruling protecting taxpayers from repeated coercive action, the High Court of Delhi in the case of Gujral Sons v. Union of India held that the GST department cannot repeatedly provisio...

#gst #case law

GST

GSTAT Benches Officially Constituted Across India

By Goyal Raj Kumar & Associates 17 May 2026 3 min read

In a significant development under the GST regime, the Government has formally operationalized the Goods and Services Tax Appellate Tribunal (GSTAT) by constituting benches across multiple states and...

#gst #tax update

GST

GST Appeals System Gets Structured

By Goyal Raj Kumar & Associates 17 May 2026 3 min read

In a major development for GST litigation and dispute resolution, the Government has formally allocated benches and members of the Goods and Services Tax Appellate Tribunal (GSTAT) across India. The m...

#gst #tax update

GST

Key Takeaways: GST Refund Rejection on Zero-Rated Supplies Quashed for Denial of Personal Hearing Despite Adjournment Request Due to...

By Goyal Raj Kumar & Associates 10 May 2026 3 min read

In a significant ruling reinforcing the principles of natural justice under GST law, the Punjab & Haryana High Court in the case of Hudson Insurance Brokers (P.) Ltd. v. Union Territory of Chandig...

#gst #case law

GST

GST Update - Tax Changes on Beverages (HSN Revised)

By Goyal Raj Kumar & Associates 01 May 2026 2 min read

The Government has issued Notification No. 01/2026-IGST (Rate) revising HSN classifications for beverages under GST. This amendment primarily impacts products falling under the 2202 series, affec...

#gst #tax update

GST

Key Takeaways: GST demand quashed due to non-consideration of replies and mechanical finding on ITC reversal dispute.

By Goyal Raj Kumar & Associates 01 May 2026 2 min read

The ruling in Bagga Vet Pharma v. State of Punjab highlights the importance of reasoned orders and proper consideration of taxpayer submissions in GST adjudication. 🔍 Background of the Case The pe...

#gst #case law

GST

GST Update: IMS Offline Tool Now Available for Bulk Invoice Actions

By Goyal Raj Kumar & Associates 23 Apr 2026 2 min read

The Goods and Services Tax Network (GSTN) has introduced an Excel-based IMS Offline Tool on the GST portal to simplify invoice management and improve efficiency for taxpayers dealing with large v...

#gst #tax update

GST

Key Takeaways: Writ not maintainable once GSTAT functional; appeal to be filed with pre-deposit within notified timeline

By Goyal Raj Kumar & Associates 20 Apr 2026 2 min read

The Orissa High Court has clarified an important procedural aspect under GST law regarding the availability of writ remedies when appellate forums become operational. The ruling highlights the importa...

#gst #case law

GST

Upcoming Deadline: Summary of Goods sent to / received from a job - worker - Those with AATO more than Rs.5 crore - Half-yearly from October 25 - March, 26 due on 25th April, 26. — Due 25 Apr 2026

By Goyal Raj Kumar & Associates 20 Apr 2026 2 min read

GST compliance for businesses engaged in job work includes periodic reporting of goods sent to and received from job workers. One key requirement is filing Form ITC-04, especially for taxpayers w...

#gst #deadline #compliance

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