Article Archive
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Page 5 of 10
GSTAT Lucknow Upholds GST Penalty on Excavator Transported Without e-Way Bill: D.S. Traders v. State GST Department, UP
The GST Appellate Tribunal, Lucknow, has upheld a ₹3.24 lakh Section 129(3) penalty for transporting an excavator without an e-way bill, rejecting the taxpayer’s “no sale, own machinery” defence for lack of evidence — what businesses moving their own equipment need to document.
2 Sept 20266 min read
Read MoreTransit State, Not Tax Collector: Allahabad HC Draws the Jurisdictional Line on Section 129
The Allahabad High Court’s ruling in Maruti Enterprises v. State of U.P. clarifies that a transit state’s GST authorities can inspect inter-State goods movement but cannot detain or penalise it under Section 129 absent any tax incidence within that state.
1 Sept 20266 min read
Read MoreCEAT Limited Wins ₹107 Crore GST Appeal: Thane Commissioner (Appeals) Rejects Section 74 Proceedings Over an Interpretational Dispute
The Commissioner (Appeals), CGST & Central Excise, Thane, has ruled in CEAT Limited’s favour on a ₹107 crore GST demand relating to tubes and flaps supplied with tyres, holding that Section 74 proceedings do not apply to a genuinely interpretational classification dispute.
1 Sept 20265 min read
Read MoreMCA General Circular No. 04/2026: CCFS-2026 Further Extended to 15 September 2026
MCA has further extended the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) to 15 September 2026 via General Circular No. 04/2026, dated 31 August 2026 — correcting the 31 August closing date reported in Finoscape’s prior coverage.
1 Sept 20265 min read
Read MoreITR-3/ITR-4 Due Date 31 August 2026: Last-Day Checklist and Section 234F/234A Penalty Guide
The extended due date for filing Income Tax Returns in Form ITR-3 and ITR-4 for non-audit taxpayers, Assessment Year 2026-27, […]
31 Aug 20265 min read
Read More57th GST Council Meeting Scheduled for 12 September 2026 — Registration Simplification, ITC Norms and GSTAT Functioning Expected on Agenda
Editorial Correction & Update — 8 September 2026 (CONFIRMED) The revision flagged as an unconfirmed report in the 7 September […]
31 Aug 20269 min read
Read MoreArrest Under GST Is Not Off the Table — But It’s Not a Blank Cheque Either: The Safeguards Every Practitioner Should Know Cold
(Labelled KNOWLEDGE/EXPLAINER, not NEW TODAY — the governing Supreme Court position was settled by Radhika Agarwal v. Union of India […]
30 Aug 20267 min read
Read More250 Companies Asked the Same Question — Madras HC Rules Prima Facie Satisfaction Is Enough to Invoke GST Section 74
Nearly 250 companies walked into the Madras High Court asking essentially the same question: before the GST department can even […]
30 Aug 202610 min read
Read MoreCarry It Forward or Cash It Out — Not Both: Gujarat HC Shuts the Door on Refunding Transitional GST Credit
Every taxpayer who lived through the July 2017 transition into GST made a choice, whether they realised it at the […]
30 Aug 20268 min read
Read MoreFive Years Later, Section 16(5) Comes Through: Gauhati HC Quashes a GST Order Because the Taxpayer Filed on Time All Along
The Story Sometimes the law catches up with a taxpayer years after the fact — in their favour, for once. […]
28 Aug 20267 min read
Read MoreBlocked for Two and a Half Years: Madras HC Says Rule 86A’s One-Year Limit on ITC Blocking Isn’t a Suggestion
The Story Rule 86A of the CGST Rules is meant to be a fire extinguisher, not a life sentence: the […]
28 Aug 20267 min read
Read MoreBooks Don’t Decide Taxes: ITAT Hands Reliance Jio a ₹11,003 Crore Win — and Clears Its Overseas Telecom Payments of Royalty/FTS Tax Too
The Story Here’s a question every accountant has quietly wrestled with at some point: if you capitalise an expense in […]
28 Aug 20267 min read
Read MoreA 12-Year Fight Over ₹59 Crore: Delhi HC Says the Taxman Can’t Keep Excess TDS Just Because the Return Came in Response to a Section 148 Notice
The Delhi High Court holds that the Income Tax Department cannot deny credit or refund of excess TDS merely because the return was filed in response to a Section 148 reassessment notice rather than under Section 139.
27 Aug 20266 min read
Read MoreNo Signature, No Notice: Rajasthan HC Quashes GST Demand Because the Show Cause Notice Was Never Authenticated
The Rajasthan High Court holds that a GST show cause notice and order bearing neither a digital nor physical signature cannot be sustained — a system-generated reference number is not authentication under Rule 26(3) of the CGST Rules.
27 Aug 20266 min read
Read MoreTwo High Courts Now Agree: Uploading a GST Notice on the Portal Alone Doesn’t Count as Service
The Punjab & Haryana High Court holds the GST common portal was never notified for service of notices or orders under Section 146 — and the Rajasthan High Court, applying that reasoning, condones a 645-day appeal delay.
27 Aug 20266 min read
Read MoreTata Steel Wins ₹1,781 Crore GST Relief: Supreme Court Applies Its Own Week-Old “No Mechanical Fraud” Rule to India’s Largest Steel Producer
The Supreme Court quashes a ₹890.52 crore GST demand and equal penalty against Tata Steel, holding — for the second time in a week — that Section 74’s extended limitation cannot be invoked by mechanically alleging fraud or suppression without foundational facts in the notice itself.
27 Aug 20268 min read
Read MoreRaised Jurisdiction Only After Losing on Merits? Allahabad HC Says Doctrine of Election Bars the Belated Challenge
The Allahabad High Court (Lucknow Bench) holds that a taxpayer who contested a GST show cause notice on merits, and raised a jurisdiction objection only after losing, is barred by the doctrine of election from a writ challenge — and must pursue the statutory appellate remedy instead.
26 Aug 20266 min read
Read MoreAdditional ITC Benefit Withheld From 25 Homebuyers: GSTAT Orders 18% Interest From July 2017, Rejects Builder’s Waiver Argument
GSTAT’s Principal Bench holds that a builder who passed on the bulk of an additional GST input tax credit benefit to homebuyers, but fell short for 25 buyers, must pay the shortfall with 18% interest running from 1 July 2017 — rejecting the builder’s argument that interest waivers on delayed customer payments should apply.
26 Aug 20265 min read
Read MoreAI-Generated Case Laws in a GST Order: Gujarat HC Quashes Proceedings, Issues Verification Protocol, Warns of Contempt
The Gujarat High Court quashes a GST cancellation order after finding the tax officer relied exclusively on AI-generated, non-existent case laws — and directs strict human verification of AI-assisted legal research going forward, warning that non-compliance will amount to contempt.
26 Aug 20266 min read
Read MoreMechanical Invocation of “Fraud” Cannot Extend GST Limitation: Supreme Court Quashes Section 74 Notice, Sets Out What a Valid SCN Must Contain
The Supreme Court holds that a GST Section 74 show cause notice cannot invoke the extended limitation period merely by using the words “fraud,” “wilful misstatement” or “suppression of facts” — the notice itself must specify the allegations. G.R. Infra Projects’ SCN quashed.
26 Aug 20266 min read
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