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All (38) Company Law (4) GST (18) Income Tax (16)

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GST

Key Takeaways: Appeal delay in registration cancellation - SLP dismissed as infructuous; limitation issue open.

By Goyal Raj Kumar & Associates 19 Apr 2026 2 min read

The Supreme Court has recently addressed an important procedural issue relating to delay in filing appeals against GST registration cancellation. While the case was disposed of as infructuous, the Cou...

#gst #case law

GST

Upcoming Deadline: Summary of outward taxable supplies and tax payable by a person supplying OIDAR services — Due 20 Apr 2026

By Goyal Raj Kumar & Associates 17 Apr 2026 2 min read

With the growth of digital services, compliance for Online Information and Database Access or Retrieval (OIDAR) service providers has become increasingly significant under GST. Non-resident service pr...

#gst #deadline #compliance

GST

Upcoming Deadline: Summary of outward supplies, ITC claimed, and net tax payable for taxpayers with turnover more than Rs.5 crore in the last FY or have not chosen the QRMP scheme for the quarter of Jan - Mar, 26 — Due 20 Apr 2026

By Goyal Raj Kumar & Associates 16 Apr 2026 2 min read

Timely filing of GST returns is essential for maintaining compliance and avoiding penalties. One of the most critical monthly returns is Form GSTR-3B, which summarizes outward supplies, input tax...

#gst #deadline #compliance

GST

Upcoming Deadline: Quarterly Challan-cum-statement to be furnished by composition dealers — Due 18 Apr 2026

By Goyal Raj Kumar & Associates 16 Apr 2026 2 min read

Composition taxpayers under GST enjoy simplified compliance, but timely filing of quarterly statements remains essential. One such key requirement is furnishing the challan-cum-statement in Form...

#gst #deadline #compliance

GST

Key Takeaways: Liberty granted to avail Section 112 remedy where first appeal dismissed as time-barred under GST

By Goyal Raj Kumar & Associates 14 Apr 2026 2 min read

The Patna High Court has provided important relief to taxpayers by allowing them to pursue further statutory remedies even when their first appeal is dismissed on limitation grounds. Case Overview Ca...

#gst #case law

GST

Key Takeaways: Premature GST writ dismissed; adjudication to be pursued, and seized goods not released for lack of documents.

By Goyal Raj Kumar & Associates 14 Apr 2026 2 min read

The High Court of Madhya Pradesh recently reaffirmed a key principle under GST law—taxpayers must exhaust statutory remedies before approaching writ jurisdiction. Case Overview Case: Ankit Dube...

#gst #case law

GST

Key Takeaways: Belated rectification under GST cannot revive claims or sustain a merits challenge.

By Goyal Raj Kumar & Associates 14 Apr 2026 2 min read

The Kerala High Court has reiterated that statutory timelines under GST law are strict, and delayed rectification claims cannot be used to revive disputes or challenge assessments on merits. Case Ove...

#gst #case law

GST

GST Portal Update: Editable Pre-Deposit Field in Appeals

By Goyal Raj Kumar & Associates 12 Apr 2026 2 min read

In a significant relief to taxpayers, GSTN has introduced a system update allowing editing of the pre-deposit percentage while filing appeals in Form APL-01, effective April 6, 2026. This change...

#gst #tax update

GST

Upcoming Deadline: Summary of outward supplies by taxpayers who opted for QRMP scheme. The taxpayers who have not uploaded B2B invoices using IFF for Jan & Feb, 26, should upload all the three months invoices in quarterly GSTR-1. — Due 13 Apr 2026

By Goyal Raj Kumar & Associates 10 Apr 2026 2 min read

The Quarterly Return Monthly Payment (QRMP) scheme simplifies GST compliance for small taxpayers. However, proper reporting of outward supplies—especially where Invoice Furnishing Facility (IFF)...

#gst #deadline #compliance

GST

GSTAT Implementation - Backlog Appeals

By Goyal Raj Kumar & Associates 09 Apr 2026 3 min read

In a significant development, the GST framework is moving towards resolving long-pending litigation issues with the operationalisation of the Goods and Services Tax Appellate Tribunal (GSTAT). Based o...

#gst #tax update

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