A 2026 corporate GST guide to recovery after a demand order: Sections 78, 79 and 80, bank garnishee notices, DRC-20 instalments, appeal, pre-deposit and stay strategy.
Read MoreA 2026 corporate-law and GST guide to holding-subsidiary guarantees, Rule 28(2) valuation, 1% per annum, full ITC, foreign guarantees, renewals and Companies Act approvals.
Read MoreA 2026 corporate GST guide to personal liability of directors under Section 89 CGST Act, private-company tax dues, recovery notices, bank attachment and statutory defences.
Read MoreA 2026 corporate GST guide to ITC denial, GSTR-2B mismatch, supplier default, Section 16(2)(c), Rule 37A reversals, re-availment and retrospective Section 16 relief.
Read MoreA detailed 2026 guide to Section 67 CGST Act covering inspection, search and seizure, reasons to believe, GST INS-01/02/03, electronic devices, documents, cash, provisional release, six-month return rule, DIN safeguards and recent High Court rulings.
Read MoreGST registration cancellation and revocation explained: Section 29, Section 30, current 90-day Rule 23 period, extension up to 180 days, retrospective cancellation, REG-21, appeal, ITC impact and Delhi High Court safeguards.
Read MoreGST summons and arrest law explained for businesses and individuals: Section 70 summons, DGGI investigations, document production, statements, Section 69 arrest safeguards, bail, Radhika Agarwal and Union of India v. Sunil Biyani 2026.
Read MoreSection 16(4) of the CGST Act restricts late ITC, but Sections 16(5) and 16(6) now provide retrospective relief for specified old years and revoked registrations. This guide explains the 30 November rule, FY 2017-18 to 2020-21 relief, cancellation/revocation cases, pending notices and appeals, rectification, no-refund restriction and defence strategy.
Read MoreA practical guide to GST appeals under Section 107 CGST Act covering the 3+1 month limitation period, 10% pre-deposit, penalty-only orders after 1 October 2025, automatic stay of recovery, APL-01 procedure and the Delhi High Court's 2026 Gaurav Jain ruling.
Read More