GST: Delayed Returns
Bizmastro Tax Insights
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Bizmastro Insights
Expert perspectives on GST, indirect tax, and business compliance in India — from practitioners who handle these issues every day.
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Legal Case Analysis: Bindu Recipes (P.) Ltd. v. Union of India (2026)
Andhra Pradesh HC Verdict: Clubbing Multiple Financial Years in Single GST Assessment Held Impermissible
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gst-updates
High Court Ruling on Notice Serving and Personal Hearing
The Uttarakhand High Court ruled that portal-only GST notices are invalid after registration cancellation, and personal hearings are mandatory under Section 75(4).
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AAR Ruling on Education Consultant Services
An AAR ruling confirms education consulting for foreign universities qualifies as an export of services, while fees charged to Indian students remain taxable.
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High Court Sets Aside GST Penalty Imposed Without Prior Show-Cause Notice Proposal
Allahabad HC Ruling (Aug 2026): Under Sec 75(7) of GST Acts, tax authorities cannot impose penalties or demands not explicitly proposed in the initial SCN. Doing so is a jurisdictional illegality.
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Important Legal Update: Outcome in Favour of Assessee! 💼
BIZMASTRO TAX INSIGHTS
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Legal Analysis: Azad Enterprises v. State of Bihar (High Court of Patna)
Patna HC Case: Can GST officers demand tax before annual returns are due? No. The court ruled premature Section 73(9) orders lack authority, invalidating tax demands and bank attachments.
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Madras HC Quashes DRC-07: Unutilised ITC in GSTR-2A/2B Exempt from Tax and Interest
In a major relief for GST taxpayers, the Madras High Court has delivered a landmark ruling regarding Input Tax Credit (ITC). The Court held that tax and interest cannot be demanded simply because ITC
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⚖️GSTAT Mumbai Bench Commences Hearings: A Milestone for Taxpayers in Maharashtra & Goa⚖️
The wait for formal appellate relief under the Goods and Services Tax (GST) regime is finally easing. Per Public Notice No. 04/2026 dated July 24, 2026, the Mumbai Bench of the Goods and Services Tax
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Eligible Manufacturer Importer (EMI) Scheme: A Smarter Way to Manage Customs Duty
The Ministry of Finance has rolled out the Eligible Manufacturer Importer (EMI) Scheme, a new initiative designed to ease the cash flow burden on manufacturers who import raw materials and components.
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GSTAT Jaipur Bench to Commence Hearings from 27th July 2026: A Historic Moment for Rajasthan's Tax Bar
The wait is over for tax practitioners and taxpayers in Rajasthan. Vide Public Notice 02/2026 dated 22 July 2026, the Jaipur Bench of the Goods & Services Tax Appellate Tribunal (GSTAT) has announced
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The GST Credit Battle Isn't Over: Why the Supreme Court Left Section 16(2)(c) Wide Open
In M/s Prime Metals v. Central Board of Indirect Taxes & Customs & Ors., the Supreme Court declined to interfere with a High Court order, favoring available statutory appeals while keeping the constit
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