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“Issue” or “Service” under GST: A Contextual Examination of Sections 73 and 74

Pre-Deposit in Penalty Only Orders: High Court clarify applicability

Bank Account Disclosure under GST - Does Rule 10A require every Account?

ITC unavailable to Purchaser u/s 16(2)(c) if supplier has not paid GST to Govt, but Dept...

Does the Supreme Court’s COVID Limitation Exclusion extend GST Adjudication Deadlines?

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