1. Why the ruling mattersThe power to arrest under the Central Goods and Services Tax Act, 2017 has always carried serious consequences for personal liberty. Section 69 of the CGST Act authorises the Commissioner to order arrest where he has “reasons to believe” that a person has committed certain offences specified un...
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CA, CS, CMA
Global Financial Reporting Update: FASB, PCAOB and IFRS Foundation Announce Key Developments
This edition of the global financial reporting update covers three important international developments: the FASB’s proposal on cash equivalents and c...
GST
Global Indirect Tax Update: VAT Relief on Medicines in the Philippines and Postal Import Reforms in Argentina
This edition of Global IDT Insights highlights two notable indirect tax developments: the Philippines has expanded and updated its list of VAT-exempt...
GST
GSTAT on Stock Transfers: When No Tax Is Payable, Section 129 Penalty Cannot Be Computed
1. The controversy in briefThe e-way bill framework under Section 68 of the CGST Act, 2017 and Rule 138 of the CGST Rules, 2017 is intended to prevent...
GST
Gujarat High Court on GST for Corporate Guarantees: Taxability Upheld, 1% Floor Read Down
The decision of the Gujarat High Court in Torrent Power Ltd. v. Union of India [2026] 189 taxmann.com 490 (Gujarat), decided on 14 August 2026 along w...
GST
GST Treatment of Corporate Guarantees after the Gujarat High Court Ruling in Torrent Power
1. Why the decision mattersCorporate guarantees given by a parent company, holding company or group entity for the borrowings of another group company...
GST
Section 16(2)(c) and ITC: When Vendor Default Becomes the Buyer’s Problem
1. The new compliance reality after Bhandari Scrap TradersThe decision of the Supreme Court in Bhandari Scrap Traders has changed the practical tone o...
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