In Rajesh Garg v. Excise & Taxation Officer, the Punjab and Haryana High Court set aside an Order-in-Original passed on 14.03.2026 although the Department's own system-generated message had fixed the personal hearing for 16.03.2026, holding that the Revenue cannot disown its system-generated communication.

GSTAT Lucknow (Rameshwar Gupta v. Commissioner SGST) held that a GSTR-3B vs GSTR-2A/2B mismatch alone cannot justify denial of ITC for FY 2017-18, and that a later-dated CA certificate is admissible at the appellate stage under CBIC Circular No. 183/15/2022-GST.

Case Summary — Maas Infra and Logistics Limited v. Union of India Bombay High Court | Writ Petition No. 2818 of 2026 | Order dated...

Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5 Supreme Court of India(Civil Appellate Jurisdiction) Civil Appeal No. 9543...

M/s Armour Security (India) Ltd. v. Commissioner, CGST, Delhi East Commissionerate & Anr. Supreme Court of India (Civil Appellate Jurisdiction) Special Leave Petition (C) No. 6092...

57th GST Council Meeting Between Fine Lines by Adv. Gaurav Gupta Download here:  Client Update 57th GST Council Meeting Key Recommendations & Practical Implications Registration • Returns • Refunds...

Legislative trigger and compliance architecture under section 14A The Mauritian Guide for Foreign Suppliers of Digital and Electronic Services is framed as an administrative...

  Important questions on the topic: Ques 1: What is the statutory time limit for an aggrieved person to file an appeal to the First Appellate...

Introduction The GST adjudication framework aims to balance effective revenue protection with procedural economy. In practice, however, taxpayers sometimes face a cluster of Show Cause...

Adv. Gaurav Gupta The architecture of the GST regime is premised on cooperative federalism, ensuring that both the Centre and States share fiscal and administrative...