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OverviewThe Income-tax Act, 1961, has gradually refined its provisions regarding tax deduction at source (TDS) to ensure the effective collection of taxes at the point of income accrual or remittance....

Overview: The Role of Cross-Examination in Tax DisputesThe doctrine of natural justice is central to the Indian legal framework, guaranteeing that no individual is penalized without being granted an o...

Overview: Disallowance of Refunds in Cases Where Input and Output Products Match(i) Issue at Hand(a) In various instances, GST officials are rejecting refund applications under the inverted duty struc...

Introduction and Legal Foundationi) Evolution and Purpose of GSTATThe Goods and Services Tax Appellate Tribunal (GSTAT) plays a pivotal role in the adjudication of GST disputes in India. Despite the r...

OverviewThe Companies Act, 2013, lays down an extensive legal structure for regulating company affairs in India, encompassing provisions for compliance, governance, and the resolution of violations. A...

Judicial Clarification on Rights Associated with LandJudicial authorities have now firmly established that land is not a singular entity; it comprises several rights and interests such as development...

i) Introduction to ITC and Legal Foundations(a) The Input Tax Credit (ITC) mechanism is central to the functioning of the Goods and Services Tax (GST) regime, facilitating the uninterrupted transfer o...

Background and Overview(i) Case Details and ContextIn the matter of Kundan Singh v. The Superintendent of CGST and Central Excise (Supreme Court, decision dated June 23, 2025), the apex court addresse...

1. OverviewThe Companies Act, 2013, not only prescribes penalties for violations but also introduces mandates for companies to achieve economic, social, and environmental objectives. This approach—oft...

Overview of Interest Provisions under Section 201(1A)Section 201(1A) of the Income Tax Act, 1961 prescribes the interest to be paid by an assessee if there is a delay either in the deduction or deposi...

Overview of Director Identification Number (DIN) Systemi) Understanding DIN and Its Lifetime ValidityThe Director Identification Number (DIN) serves as a unique identifier assigned by the Central Gove...

Evolution and Purpose of Virtual Hearings in Delhi GSTThe Delhi GST Department has ushered in a new era of digital adjudication by mandating that all personal hearings under the Delhi Goods and Servic...

1. OverviewA pivotal decision was handed down by the Sikkim High Court on June 10, 2025, in the matter of SICPA India Private Limited & Another vs. Union of India & Others. The central issue revolved...

Introduction to Section 8 CompaniesSection 8 of the Companies Act, 2013, along with its preceding statutes, enables entities to register as companies with charitable objectives, such as advancement of...

1. Introduction: The End of IGST Refund Denial under Rule 96(10)On June 13, 2025, the Gujarat High Court issued a pivotal judgment in the case of Addwrap Packaging (P.) Ltd. v. Union of India ([2025]...

Introduction: GST at the Brink of a New EraThe Goods and Services Tax (GST), which marked its eighth anniversary on July 1, 2025, stands as a transformative measure in India’s indirect tax landscape....

1. Introduction to Cryptocurrency and Blockchain RegulationThe emergence of blockchain and digital currencies has revolutionized financial transactions, offering decentralized, transparent, and secure...

1. Introduction to GST TDS ProvisionsThe system of deducting tax at source (TDS) under the Goods and Services Tax (GST) framework commenced on 1st October 2018. This guide aims to provide a detailed e...

Introduction to TDSi) Understanding TDS MechanismTax Deducted at Source (TDS) is a system put in place by the Indian Income Tax Department, wherein an assessee responsible for making specific payments...

July 2025 requires assessees, businesses, and corporates in India to adhere to a host of tax, regulatory, and statutory deadlines under various laws including GST, Income Tax, ESI/PF, FEMA, SEBI, and...