A 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 MoreSection 74A of the CGST Act now governs GST demand proceedings for FY 2024-25 onward. This guide explains the 42-month notice period, fraud and non-fraud penalties, DRC-01A, 60-day payment options, personal hearing, order timeline, reply strategy and appeal consequences.
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A GST bank account attachment under Section 83 of the CGST Act, 2017 is a provisional attachment made to protect government revenue during specified GST proceedings. The Commissioner may attach property, including a bank account, only after forming an opinion that such attachment is necessary to protect revenue. The attachment is not meant to be...
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ITC DENIED -Input Tax Credit cannot be denied mechanically to a bona fide buyer merely because the supplier failed to pay GST or failed to reflect invoices in GSTR-1/GSTR-2A, if the buyer has fulfilled statutory conditions such as possession of tax invoice, receipt of goods or services, payment to supplier through banking channels, filing of...
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Rule 86A ITC Blocking After the K-9 Enterprises line of cases, GST authorities cannot mechanically block Input Tax Credit under Rule 86A of the CGST Rules. Rule 86A is a drastic preventive power and must be exercised only after the proper officer forms independent “reasons to believe” on the basis of relevant material. Courts have...
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Introduction In the bustling landscape of South Delhi’s legal arena, finding the right representation for intellectual property litigation can be a daunting task. However, with our expert guidance, navigating through the myriad options becomes a breeze. This article serves as your ultimate resource, presenting the most reputable law firms renowned for their prowess in intellectual...
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