1. GST, destination taxation and the service-export dilemmaGoods and Services Tax is designed as an indirect, destination-based tax on consumption of goods and services. Although the supplier is legally required to collect and discharge the tax, the real incidence is intended to fall on the ultimate consumer. The syste...
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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,...
Income Tax
Clause 13 of Form 3CD and ICDS III: Tax Audit Approach for Construction Contracts
1. Why Clause 13 Needs a Deeper Review TodayClause 13 of Form No. 3CD is no longer a routine disclosure about the method of accounting adopted by the...
Income Tax
Section 143(2) Notice in Wrong Format: Curable Irregularity or Fatal Jurisdictional Defect?
1. The controversy before the Bengaluru Special BenchThe Special Bench of the Income Tax Appellate Tribunal, Bengaluru, by its order dated 13 July 202...
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