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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 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 &...

GST Supplier’s GST Default and Buyer’s ITC: Supreme Court Tilts the Balance in Favour of Revenue

On 24 July 2026, the Supreme Court brought substantial clarity to one of the most disputed issues under the Goods and Services Tax regime: whether a g...

GST Inverted Duty Refunds Under GST: Why Circulars Cannot Narrow Section 54(3)(ii)

1. The core issueThe decision of the Madras High Court in Vindhya Spinning Mills (P.) Ltd. v. Assistant Commissioner of CGST and Central Excise [2026]...

Income Tax Alimony, Maintenance and Their Income-tax Implications in India

1. Why maintenance becomes important in matrimonial disputesMarriage breakdown often creates serious financial hardship, especially where one spouse,...


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