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TaxCorp · Articles Saturday, 8 August 2026

Expert writing across every domain, in one place

Analysis, opinions and practice notes on Income Tax, GST, Company Law, Customs, FEMA and the profession — published as they are approved by our editors.

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Across every practice area, most recent first.

GST Can a Post-Amendment Invoice and Foreign Remittance Convert an Earlier Intermediary Service into Export?

1. The core issueThe deletion of the special place-of-supply rule for intermediary services under Section 13(8)(b) of the Integrated Goods and Service...

GST Delhi High Court: 10% Penalty Pre-deposit Not Applicable Where SCN Was Issued Before 1 October 2025

The Delhi High Court, in Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr., (2026) TaxCorp(GST) 70256 (HC-DELHI), has held...

GST Transitional Credit and the Limits of GST Jurisdiction: Recasting the Debate after Tata Unistore

1. The central questionWhen GST replaced the earlier indirect tax structure from 1 July 2017, taxpayers were permitted to migrate certain accumulated...

GST Section 16(2)(c) of the CGST Act: Supreme Court Settles the ITC Dispute

1. The controversy has now reached finalityThe long-running challenge to Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 has effectiv...

GST Section 16(2)(c) of the CGST Act: After Maruti Enterprise and Bhandari Scrap Traders, the Legal Battle Shifts to the Legislature

1. The immediate backgroundTowards the end of July 2026, the Economic Times reported that the GST law panel had approved a proposal intended to protec...

GST Delhi High Court: No 10% Pre-Deposit for Penalty-Only GST Appeals Where the SCN Predates 1 October 2025

The Delhi High Court has clarified an important transitional issue under the CGST Act concerning appeals against penalty-only orders. In Gaurav Jain &...


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