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When an Appeal becomes a Trap: Reformatio in Peius and the Limits of Section 107(11) of CGST Act

Section 74 and Ineligible ITC - Tax Liability Is Not Proof of Suppression

No pre-deposit required for filing appeal before GSTAT against penalty-only orders...

Green data centres and GST: Why input tax credit on renewable energy infrastructure matters

AI in GST - From Show Cause Notice to Adjudication

No Statutory Backing, No Evidence: Setting oneself up for Litigation Failure

GST Pre-Deposit and Partial Success — Finality Is Demand-Specific

GST Investigation Statements - Recorded, Relied Upon, but are they proof

Allegation on supplier is allegation on supplier only

Section 74 Demand Notice: A Check on the invocation of Extended Period

Section 74 cannot rescue a Time-Barred GST Demand without foundational facts

Transitional VAT Credit carried forward to GST Regime cannot be Refunded under Section 54(3)

Learning has no Retirement Age - Curiosity Never Grows Old

Right Tax, Wrong Head - Can GST be Demanded Again?

SC Landmark Ruling: Mechanical invocation of fraud cannot extend Limitation under Section 74

GST Stops Where Leasehold Rights Become Property Transfer

GST can tax Corporate Guarantees, but only on Fair Valuation

No Arrest in the Dark: The Supreme Court’s Mandate on Communication of Section 69 Orders

GST Search and Seizure: The boundaries drawn by the Madras High Court in Bhima Enterprises case

Promotion of Own Rights is not Service to another