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Introduction The law relating to limitation for filing appeals under Section 107 of the Central Goods and Services Tax Act, 2017 ("CGST Act") has been a recurring source of litigation. Two issues have consistently engaged the attention of appellate authoritie...

The Orissa High Court has delivered a significant ruling that is likely to influence GST refund administration across jurisdictions by holding that the Revenue cannot refuse or defer a taxpayer's refund merely because it is contemplating filing an appeal again...

The GST regime was envisaged as a technology-driven tax system, but technology cannot eclipse statutory safeguards. In a significant reaffirmation of this principle, the Gauhati High Court in M/s Sarada Refrigeration and Air Condition v. State of Assam (WP(C)/...

The Continuing Intermediary Services Conundrum, till the prospective ammendment made under Section 13(8)(b) of IGST Act The jurisprudence surrounding "intermediary services" under the Goods and Services Tax (GST) continues to remain one of the most litigated...

Executive Summary In a significant ruling with far-reaching implications for GST enforcement, the Gauhati High Court in Mayank Bansal v. Union of India & Ors. dated 08-06-2026 has held that partners of a partnership firm can be subjected to personal...

Introduction The seamless flow of Input Tax Credit (ITC) is one of the defining features of the Goods and Services Tax (GST) regime. By allowing businesses to claim credit for taxes paid on inward supplies, the GST framework seeks to eliminate the cascading e...

While upholding the invocation of Section 74 for failure to maintain statutory job work records, the Madras High Court has clarified that taxpayers should be given an opportunity to establish revenue neutrality before tax demands attain finality. Introduction...

Introduction The interplay between the Input Service Distributor (ISD) mechanism and cross-charge has long been a contentious issue under the Goods and Services Tax (GST) regime. The substitution of Section 20 of the Central Goods and Services Tax Act, 2017 (...

Introduction The distinction between Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 ("CGST Act") has generated considerable litigation, particularly where the tax authorities initially issue an intimation under Section 73 but later invoke...

Setting the Context A recurring theme in GST litigation is the taxpayer's attempt to avoid the statutory consequences of delayed payment of tax by contending that once the differential tax stands paid, whether voluntarily or after a departmental intimation, t...