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Overview: The Paradigm Shift in GST on Commercial RentalsThe GST Council’s Notification No. 09/2024 – Central Tax (Rate), implemented from October 10, 2024, has significantly altered the taxation land...

IntroductionThe Delhi High Court recently clarified the legal position on whether both Central and State GST authorities can initiate concurrent proceedings on the same subject matter. This was establ...

Background and Legal Context(i) Overview of the CaseIn the matter of Winter Wood Designers & Contractors India (P.) Ltd. versus State Tax Officer, the Kerala High Court addressed whether rectification...

IntroductionThis article provides a restructured and rephrased draft of a certified true copy of a board resolution passed by the Board of Directors. The resolution relates to the application under Se...

Evolution of Commencement of Business Provisions(i) Initial Framework under the Companies Act, 1956The concept of obtaining a Certificate of Commencement of Business (COB) was first introduced through...

Corporate Social Responsibility (CSR): Gaps and InsightsIntroduction to CSR in the Indian Context(i) CSR, as stipulated under Section 135 of the Companies Act, 2013, represents a paradigm shift in Ind...

1. Recovery of Input Tax Credit for Erroneously Rejected Invoice Documents(i) Procedural Framework for ITC RecoveryWhen assessees inadvertently reject valid invoices, debit notes, or ECO-documents thr...

1. Background and Regulatory FrameworkThe Central Board of Indirect Taxes and Customs (CBIC) has established a comprehensive framework for handling administrative matters concerning orders passed by C...

1. Background and ContextThe Central Board of Direct Taxes (CBDT) has issued Circular No. 07/2025 dated 25th June, 2025, addressing processing delays for income tax returns filed under condonation ord...

Overview of Recent GSTN AdvisoriesThe GST Network (GSTN), which manages the online platform for GST compliance, continually issues advisories to enhance portal functionality and streamline taxpayer pr...

1. OverviewConsider a technology start-up, for example, GreenPulse Technologies, which has expanded rapidly and is setting the stage for an initial public offering (IPO). Over time, its founders have...

Introduction and Legal Framework(i) Overview of Section 149(1) and Relevant ProvisionsSection 149(1) of the Companies Act, 2013, lays down the requirement for certain categories of companies—including...

Overview of GST and Its Constitutional Foundationi) GST’s Introduction and Legislative Basis(a) The launch of the Goods and Services Tax (GST) in July 2017, through the 101st Constitutional Amendment,...

Introduction: The Essence of Audi Alteram Partem in GSTi) Importance of Fair Hearing in Tax ProceedingsThe doctrine of audi alteram partem dictates that no individual should face adverse action withou...

1. Introduction: Digital Donations and the Question of Anonymity(i) Historical Context and Modern ShiftTraditionally, donations to charitable organisations in India were made in cash, often through ph...

IntroductionMany individuals in India follow the tradition of gifting property to their daughters, especially during marriage. A recent Hyderabad Tribunal decision in the case of Income Tax Officer v....

1. OverviewWith the operationalization of the Goods and Services Tax Appellate Tribunal (GSTAT) pursuant to the Central Goods and Services Tax Act, 2017, and in light of the Goods and Services Tax App...

OverviewThe Goods and Services Tax (GST) regime has fundamentally transformed India’s indirect tax landscape, introducing stringent criminal penalties to deter tax evasion. This article conducts a cri...

Overview of JDAs and GST ApplicabilityJoint Development Agreements (JDAs) represent collaborative projects between landowners and developers, where the landowner provides land and the developer undert...

OverviewThe Goods and Services Tax Appellate Tribunal (GSTAT) stands as the statutory appellate forum under the Central Goods and Services Tax Act, 2017 (CGST Act). Serving as the ultimate authority f...