Indirect Tax
Government Extends Deadline for Filing Appeals Before GST Appellate Tribunal to 31 July 2026
The Government has extended the last date for filing appeals before the GST Appellate Tribunal (GSTAT) from 30 June 2026 to 31 July 2026, citing technical difficulties arising from a surge in filings on the GSTAT portal.
Next-Gen GST in Action: Goods and Services Tax Appellate Tribunal Launched for Fairness and Certainty
With GSTAT now operational, India’s tax administration takes a decisive step toward fairness, predictability, and responsiveness.
GST Overhaul: Revised IGST and UTGST Rate Structure
Discover the latest IGST and UTGST rate changes announced by the Finance Ministry, effective from 22nd September.
Know why Patna High Court allowed the rectification of form GSTR 3B on par with the contents of GSTR- 1
“In the government, there is no system of rectification of any return once it is filed. However, petitioner had submitted application to rectify GST 3B on par with the GSTR 1 relating to certain total taxable value, total integrated tax, total CGST, total SGST.”
2nd National the Chamber of Tax Consultants Indirect Tax Moot Court Competition, 2025
ILS Law College, Pune is pleased to invite applications from law colleges across India to participate in 2nd National The Chamber Of Tax Consultants Indirect Tax Moot Court Competition, 2025
Haunt of Rule 96(10) in Minds of Exporter Registered under GST Law Still Continues!
by Nirav S. Karia† and Vatsal Bhansali††
Solid waste management activities are exempted from payment of tax under Bihar Goods and Services Tax Act, 2017: Patna High Court
“The Appellate Authority had allowed the appeal in the case of a different assessee, who had been carrying on the very same work of solid waste disposal in the very same Municipality.”
Reflections on Criticality of Show-Cause Notice in Tax Laws
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 80
RGNUL CBLT Two Credit Certificate Course on Business Laws and Practice 3.0 [Register by 31 July, 2023]
About the Centre The Centre for Business Laws & Taxation (“CBLT”) is a research centre under the aegis of the Rajiv Gandhi
6th The Dastur National Moot Court Competition, 2023
ANNOUNCEMENT 6th The Dastur National Moot Court Competition, 2023 organized jointly by Government Law College, Mumbai and The Chamber of Tax Consultants.
Substance Over Form: Debate Enters Indirect Tax Regime
by Tarun Jain
Cite as: 2022 SCC OnLine Blog Exp 45
Flimsy plea, feeble excuse; Here’s why Supreme Court barred Bharti Airtel from seeking GST refund of Rs. 923 crores
“The common portal is only a facilitator to feed or retrieve such information and need not be the primary source for doing self-assessment.”
Medical Oxygen IP and Nitrous Oxide IP are ‘drugs’ as per Section 3(b)(i) of the the Drugs and Cosmetics Act 1940
Supreme Court: The bench of Dr. DY Chandrachud and Ajay Rastogi, JJ has held that Medical Oxygen IP and Nitrous Oxide IP