Nira: GST notices, appeals and case law Plain-words GST guides and news from Nira: notices, appeals and case law, with the court's own words, how each decision binds your State, and the law as it stands. https://nira.praxeumai.com/learn/ 2026-11-03T09:00:00+05:30 https://nira.praxeumai.com/learn/assets/nira-icon-512.png Nira research teamhttps://nira.praxeumai.com/ Praxeum Intelligence Private Limited This week in GST case law: rulings of 13 October to 2 November 2026, and CBIC's October circulars https://nira.praxeumai.com/learn/this-week-in-gst-case-law-2026-11-03/ 2026-11-03T09:00:00+05:30 2026-11-03T09:00:00+05:30 Eight GST rulings decided from 13 October to 2 November 2026, with the courts' own words, and CBIC Circulars 257 to 266 and Instruction 02/2026. Use Nira in Claude and ChatGPT https://nira.praxeumai.com/learn/use-nira-in-claude-and-chatgpt/ 2026-11-02T09:00:00+05:30 2026-11-02T09:00:00+05:30 Connect Nira, a research tool for Indian GST case law, to Claude or ChatGPT. Steps for claude.ai, Claude Code and ChatGPT, the seven tools, limits and privacy. GSTAT in 2026: benches, filing, pre-deposit and time limits for a GST second appeal https://nira.praxeumai.com/learn/gstat-appeal-guide/ 2026-11-02T09:00:00+05:30 2026-11-02T09:00:00+05:30 How to appeal to the GST Appellate Tribunal: 31 State Benches, FORM GST APL-05, the 10% pre-deposit with a rupee example, and time limits after 31 July 2026. Section 73 vs 74 vs 74A of the CGST Act: which applies to your notice, and what it costs https://nira.praxeumai.com/learn/gst-section-73-vs-74-vs-74a/ 2026-11-02T09:00:00+05:30 2026-11-02T09:00:00+05:30 Sections 73 and 74 cover FY 2023-24 and earlier; 74A covers FY 2024-25 onwards. Penalty, payment windows, DRC-01A and how to challenge a wrong section. Section 16(4) ITC time limit and the 16(5)/(6) relief: which years, what the courts said, what is still open https://nira.praxeumai.com/learn/gst-section-16-4-itc-time-limit-relief/ 2026-11-02T09:00:00+05:30 2026-11-02T09:00:00+05:30 Section 16(5) saves ITC for FY 2017-18 to 2020-21 if the return was filed by 30 Nov 2021. Year-by-year table, how to fix an order, and each ruling's status. Is my GST notice time-barred? The section 73, 74 and 74A calculator https://nira.praxeumai.com/learn/gst-notice-time-limit-calculator/ 2026-11-02T09:00:00+05:30 2026-11-02T09:00:00+05:30 Count from the annual return's due date: 3 years for a s.73 order, 5 for s.74, 42 months for a s.74A notice. Dates for FY 2017-18 to 2025-26 and a free calculator. GST case law search that is free to start, with the court's own words https://nira.praxeumai.com/learn/free-gst-case-law-search/ 2026-11-02T09:00:00+05:30 2026-11-02T09:00:00+05:30 Search GST case law with Nira, free to start: ask in plain words, no credit card needed, and get the court's own words and how each decision binds you. 57th GST Council: what has changed for your GST notice or appeal, as of 1 November 2026 https://nira.praxeumai.com/learn/57th-gst-council-notices-appeals/ 2026-11-02T09:00:00+05:30 2026-11-02T09:00:00+05:30 Since the 57th GST Council (8 Oct 2026) CBIC has barred notices under ₹10,000 and issued Circular 258. The multi-year notice fix is not law; the courts differ.