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GST Confiscation cannot end the Right to Defend before the reply period expires

Unlocking ITC on Capital Goods - Refund Mechanism

The Filing Date cannot convert a prospective Refund restriction into a retrospective...

Before calculating GST Appeal Payments, look beyond the Demand Total

Suppression is Not Fraud: Reading Circular No. 258/04/2026-GST correctly

The identity of the service recipient cannot be determined merely by the ultimate benefit

GST Amendments under the Finance Act, 2026 and Their Practical Impact on Taxpayers

A GST Appeal raising a Question of Law requires Two Member Bench

Professional fees for GST refund litigation cannot be made contingent on success of refund and...

Retrospective Cancellation starts the inquiry but does not decide ITC

ITC on IPO expenses available for fresh issue of shares but not for Offer for Sale by existing...

Cash cannot be seized merely because its source is Questioned

GST Council 57th Meeting Recommendations: Retiring the Revenue anxieties of 2017

Disputed facts must be adjudicated before the writ court reviews them

Mere availment of ineligible self-assessed ITC or non-reply to audit report is not suppression...

Constitutional Validity Does Not Permit Mechanical ITC Denial for Supplier Default

Stock Discrepancy alone cannot Trigger Confiscation

Recommendations of the 57th GST Council Meeting: A Detailed Analysis

The Extra Zero That Turned an E-Way Bill Lapse into Fraud

Ahead of the 57th GST Council Meeting: An Examination of the Reported Agenda