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M/s Rishav Enterprises Vs Union of India & Others: Jharkhand High Court Disposes Writ Petition Granting Liberty to Appeal Order Before the GST Appellate Tribunal Under Section 112 of the CGST Act, 2017
Facts of the Case
The
petitioner, M/s Rishav Enterprises, is a proprietary concern managed by
its proprietor, Smt. Rakhi Agarwal, operating from Jamshedpur, District
East Singhbhum, Jharkhand.
The
...
Top 10 Silent GST Compliance Mistakes That Trigger Scrutiny Notices, ASMT-10, Interest & Penalties | Professional GST Compliance Guide 2026
10
Silent GST Compliance Mistakes That Can Trigger Scrutiny Notices and PenaltiesProfessional
Guidance for Businesses and GST PractitionersThe
Goods and Services Tax (GST) administration has significantly strengthened...
ITC Reversals under GST: Complete Guide to Rules 37, 37A, 38, 42, 43, 44 & Sections 16, 17 and 18
ITC – Reversals under GSTThe image summarizes all the important provisions under the GST law
requiring Input Tax Credit (ITC) reversal or disallowance.
Rule / Section
Nature of Reversal
...
Allahabad HC in In re Penalty Under Section 129(1)(a) vs Section 129(1)(b) — GST E‑Way Bill Compliance & Penalty Interpretation (Section 129 GST Act)
IntroductionWith effect from 01‑06‑2026, the Government of West Bengal has
reduced the intra‑state e‑way bill threshold from ₹1,00,000 to ₹50,000 for
movement of goods within the State (excluding job work m...
Skva Rubber Solution (P.) Ltd. vs Union of India: HC Quashes GST Registration Cancellation for Non-Filing of Returns – Natural Justice Breach under Sections 29 & 30 CGST Act
Facts of the CasePetitioner Skva Rubber Solution (P.) Ltd., a
private company engaged in trading crumb rubber granulate in
Maharashtra, faced cancellation of its GST registration for the period April
2019 to March 202...
Directorate General of Goods and Services Tax Intelligence (HQS) & Ors. vs Gameskraft Technologies (P) Ltd. & Ors. – Constitutional Validity of GST on Online Gaming, Fantasy Sports, Poker, Rummy under Sections 2(31), 2(52), 7, 9 & 15 of CGST Act
Facts of the CaseThe dispute involved the levy of GST on online
gaming platforms, including fantasy sports, poker, rummy, and other games where
players stake money on uncertain outcomes. Gaming companies argued that:
...
Kunal Traders vs. State of Karnataka: Key Takeaways from the High Court of Karnataka (Dharwad Bench) on GST Compliance
Assessee got favourable ITC unblocking order, but Department issued rectification beyond 6 months; Karnataka High Court quashed rectification and SCN as time-barred and without jurisdiction.Whether a rectification order ...
GSTAT Structure & Statistics at a glance, the tribunal's infrastructure
🏛️ GSTAT Structure & Statistics at a glance, the tribunal's infrastructure consists of:40+ Locations Across India24 States/UTs covered100+ Officers3 Case CategoriesHierarchy of BenchesPrincipal Bench: New DelhiS...
GSTN vs Taxpayers & Transporters – Mandatory Ship-To GSTIN, E-Way Bill Closure Facility, ERP/API Compliance & Enhanced Validation Requirements Effective from 15 June 2026
Facts of the MatterAs per the announced E-Way Bill system changes applicable from
15 June 2026, the following compliance requirements have been introduced:
Mandatory
Ship-To GSTIN
In
Bill-To/Ship-T...
Sanand Properties Pvt. Ltd. vs Joint Commissioner of I.T. Range 6 (2026 INSC 472): Supreme Court on Reassessment under Sections 147/148 and Taxability of AOP Revenue Share
The Supreme Court held that reopening under Section 148 was valid because the Department had fresh tangible material from survey proceedings. The Court further held that the 35% share received by the Assessee from AOP wa...