April 2026 – smeaccountant

Latest GST Case Laws: Legislative Fix in Motion to Address Composite SCN Issue

Introduction to GST and the Importance of Case Laws The Goods and Services Tax (GST) is a significant achievement in the realm of tax reform in India, implemented with the…

Prasenjit Bhowmik April 29, 2026

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New GSTN Advisory on GSTR-3B Interest Re-computation

The Goods and Services Tax Network recently issued a significant advisory regarding the re-computation of interest for taxpayers filing GSTR-3B under Table 5.1. This development comes as a major relief…

Prasenjit Bhowmik April 18, 2026

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Taxpayer’s Selection of ‘No’ for a Personal Hearing Cannot Override the Statutory Requirement of Granting a Hearing: High Court

The judiciary has recently delivered a pivotal clarification regarding the rights of taxpayers under the GST regime. The High Court ruled that selecting the 'No' option for a personal hearing…

Prasenjit Bhowmik April 17, 2026

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GST Authorities Cannot Combine Company and Director Liability: Court Orders Separate Proceedings

In a landmark ruling, the High Court has clarified that GST authorities cannot issue a single, composite liability order against both a company and its director. This decision emphasizes that…

Prasenjit Bhowmik April 17, 2026