Latest Blog · 26 July 2026
Court: High Court of Madras | Case: Tvl. Narumanam Spices vs. Superintendent of CGST & Central Excise | Citation: W.P.(MD) No. 13982 of 2026 | Date: 01 June 2026 | Provisions: Sections 50, 73, 73(9), 122(2)(a), TNGST Act In a significant relief for taxpayers who lose out on assessment proceedings due to no fault of their own, the Madras High Court has set aside an ex parte GST assessment order passed under Section 73 of the TNGST Act, even though the taxpayer never filed a reply to the show cause notice. The Court held that where the assessee had already discharged the disputed Input Tax…
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Latest Blog · 26 July 2026
Taxpayers frustrated with an adverse Order-in-Appeal often ask the same question: can I go straight to the High Court instead of waiting for the GST Appellate Tribunal (GSTAT)? A recent ruling of the Gauhati High Court in Jericho Chemicals LLP vs. Union of India answers this squarely — and the answer has direct consequences for any assessee sitting on an unfiled GSTAT appeal today. The assessee, aggrieved by an Order-in-Appeal passed under Section 107 of the CGST Act, 2017, bypassed the statutory appellate forum and approached the Gauhati High Court directly by way of a writ petition under…
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Latest Blog · 25 July 2026
Published 25 July 2026 · By Covai Accounting Services , GST Practitioners, Coimbatore · 8 min read If you have ever received a GST notice asking you to reverse Input Tax Credit (ITC) because your supplier's registration was cancelled months after you bought from them, a recent Supreme Court order is worth knowing about. The Court has refused to interfere with a High Court ruling that protects genuine, documented purchases — even when the supplier later turns out to be non-compliant. In Additional Commissioner Grade 2 & Anr. v. M/s Safecon Lifescience Private Limited (SLP (C) No.…
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Latest Blog · 14 July 2026
Quick summary: If a second GST demand order is passed for an issue that is already under appeal, and the taxpayer discovers it only after the three-month rectification window and the appeal limitation period have both lapsed, a Section 161 rectification application is likely to be rejected. At that stage, the only effective remedy is a writ petition under Article 226 of the Constitution before the jurisdictional High Court. This article explains why, and how to approach it. Here is a fact pattern we increasingly encounter in GST practice. A taxpayer receives a show cause notice, replies to it,…
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Latest Blog · 11 July 2026
With the Goods & Services Tax Appellate Tribunal (GSTAT) now operational across the country, one question is landing in our inbox almost every day from clients in Coimbatore, Tiruppur, Erode and Salem: "Which GSTAT bench do I file my appeal with?" Getting this wrong costs time you may not have — the statutory deadline for backlog appeals is 30 June 2026 , and filing at the wrong bench invites registry objections and transfer delays you don't want to be dealing with this close to the cut-off. This guide sets out, bench by bench and district by district, exactly how the GSTAT is structured for…
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Latest Blog · 21 June 2026
Receiving a notice from the GST department can be unsettling for any business owner. A single line on the portal — “A new notice has been issued” — is often enough to trigger sleepless nights. Yet the truth is that a GST notice is not, by itself, a penalty or a judgment. It is a formal request for explanation, and how you respond to it decides whether the matter closes quietly or escalates into a heavy demand, bank attachment, or cancellation of your registration. At Covai GST Consultants , a registered GST practitioner firm based in P N Pudur, Vadavalli, Coimbatore, we handle GST notices for…
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