This week’s international corporate and financial regulatory developments include two notable updates: the United States Securities and Exchange Commission has proposed a new crypto-focused securities framework, and the United Kingdom’s Financial Conduct Authority has widened its international footprint by appointing n...
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GST
Omission of Rule 96(10): Pending IGST Export Refunds Cannot Be Rejected on a Dead Provision
1. The Supreme Court settles the immediate controversyThe Supreme Court’s decision in M/s Goodluck India Limited and Another v. Union of India and Oth...
GST
Legacy TRAN Credit Disputes Under GST: Why Jurisdiction Matters Before GSTAT
The introduction of GST required businesses to migrate accumulated credits from the earlier indirect tax framework—such as VAT, Service Tax and Centra...
GST
Re-determination under Section 75(2) of the CGST Act: The Missing Answer on Limitation
Section 75(2) of the Central Goods and Services Tax Act, 2017 creates a special mechanism for cases where the department begins proceedings on the all...
GST
Penalty-only GST appeals: when can an assessee avoid pre-deposit?
1. Appeal is a statutory remedy, but conditions matterThe ability to challenge an adverse tax order before an appellate authority is not an inherent o...
GST
Section 16(2)(c) of the CGST Act and the Bona Fide Buyer: A Fresh Look After Bhandari Scrap Traders
Section 16(2)(c) of the CGST Act and the Bona Fide Buyer: A Fresh Look After Bhandari Scrap Traders1. The continuing controversy around supplier-side...
CA, CS, CMA
First-time Adoption of Ind AS: Accounting Approach for Old Business Combinations
1. BackgroundWhen an entity moves from its earlier accounting framework to Indian Accounting Standards, one of the most difficult areas is the treatme...
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