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Jurisdiction of Economic Offences Wing in Investigations of GSTIN Misuse and Impersonation: Insights from Delhi High Court
Background and Case Overviewi. Facts of the Case(a) In the matter of Samyak Jain v. Superintendent (Adjudication), Central GST Delhi & Others, the petitioner, Samyak Jain, previously operated under VA...
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Price Revision Obligations Following GST Rate Changes Effective 22nd September 2025: An Updated FAQ Guide
1. Overview of GST 2.0 and Revised Price ComplianceWith the implementation of GST 2.0, the statutory anti-profiteering regime under Section 171 of the Central Goods & Services Tax Act, 2017 (CGST Act)...
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Methods to Verify GST Return Filing Status Online (2025 Guide)
1. IntroductionIn the digital age, maintaining GST compliance is essential for every business entity. However, confusion often arises after submitting GST returns: "Has my GST return been accepted or...
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Judicial Scrutiny of GST Departmental Audits: A Procedural and Rights-Based Perspective
1. Introduction: The Evolving Terrain of GST Departmental AuditsThe audit mechanism outlined in Section 65 of the Central Goods and Services Tax Act, 2017, serves as a paramount instrument for tax enf...
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Handling GST Credit Notes Due to Post-Sale GST Rate Reduction: Issues and Solutions
Introduction: Change in GST Rate and MRP Re-labellingThe Ministry of Consumer Affairs, through Notification No. I-10/14/2020-W&M dated 9th September 2025, has allowed manufacturers and traders to affi...
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Delhi High Court Issues Strict Guidance to GST Authorities: No Unauthorized Access to Advocates’ Computers
Introduction and Background(i) Context of the CaseIn a significant ruling, the Delhi High Court, through its Division Bench comprising Justice Pratibha M Singh and Justice Shail Jain, delivered an ora...
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GST 2.0: Key Developments from the 56th Council Meeting and the Push Towards a Unified Indirect Tax System
Overview: Eight Years of GST and the Promise of SimplificationIndia’s Goods and Services Tax (GST), implemented eight years ago, stands as the country’s largest fiscal overhaul, intended to unite the...
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Scope of Powers of the First Appellate Authority Under GST: No Provision for Remand Back
IntroductionThe powers of the first Appellate Authority under the Central Goods and Services Tax (CGST) Act, 2017, have been a subject of judicial scrutiny, particularly regarding whether the authorit...
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GST Treatment for Cloud Kitchens and E-Commerce Operators: A Comprehensive Technical Overview
OverviewIndia’s rapidly evolving food delivery landscape, powered by platforms such as Zomato and Swiggy, has enabled cloud kitchens and restaurant chains to scale operations quickly. These digital-fi...
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Analysis of Supreme Court Judgment in Union of India v. VKC Footsteps India Pvt. Ltd.: Rule 89(5) and Refund of Input Tax Credit under GST
1. Background and Evolution of GST Refund Law1.1 Transition to GST and Its ObjectivesIndia’s transition to the Goods and Services Tax (GST) in 2017 aimed to unify the nation’s indirect tax regime, eli...
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Input Tax Credit Cannot Be Denied for Genuine Supplies If Supplier’s GST Registration Is Cancelled After Transaction: Key Takeaways from Allahabad High Court Judgment
Judicial Background and Main PrincipleThe Allahabad High Court, in the matter of M/s Kesarwani Traders v. State of U.P. & Others (Writ Tax No. 1235 of 2025, order dated August 18, 2025), clarified tha...
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GST 2.0 and the Compensation Cess Transition: Navigating the Credit Complexity
1. Introduction: GST 2.0 and the Compensation Cess DilemmaThe 56th GST Council meeting, convened on September 3-4, 2025, in New Delhi under the stewardship of Union Finance Minister Nirmala Sitharaman...
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Managing Inward E-Way Bill Notices under GST: A Comprehensive Guide for Assessees
Introduction to Inward E-Way Bill ComplianceE-way bill compliance has become a focal point for GST authorities, especially concerning inward supplies. Although the legal responsibility to generate e-w...
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Comprehensive Overview of GST DRC-01 Notices under Sections 73, 74, and 74A: Procedures, Rules, and Response Protocol
Introduction to DRC-01 Noticesi) Circumstances for Issuance of DRC-01GST authorities may initiate proceedings against an assessee by serving a DRC-01 notice in scenarios involving:(a) Non-payment of G...
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Implications of GST Rate Reduction from 18% to 5% on Input Tax Credit Reversal under Section 18(4)
Overview of Input Tax Credit (ITC) and Its Reversal under GSTThe Goods and Services Tax (GST) regime in India is designed to facilitate smooth availability of Input Tax Credit (ITC) to registered asse...
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Major Developments from the 56th GST Council Meeting
Overview of Key RecommendationsThe 56th GST Council meeting brought forth several pivotal suggestions intended to enhance tax compliance, simplify processes, and clear up ambiguities. Notable recommen...
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Major Highlights of the 56th GST Council Meeting: Overhaul in Rates, HSN/SAC Codes, Customs Alignment, and Practical Considerations
The 56th meeting of the GST Council, convened on 3rd September 2025, represents a significant stride towards streamlining India’s indirect tax regime. The Council rolled out a host of impactful change...
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Comprehensive Overview of Key Decisions from the 56th GST Council Meeting (3rd September 2025)
1. IntroductionThe 56th meeting of the GST Council, convened on 3rd September 2025, showcased the government's ongoing efforts to create a more efficient, transparent, and business-friendly tax enviro...
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GST 2.0: Sectoral Analysis of Rate Rationalisation and Its Implications
1. Introduction to GST 2.0: Key Shifts in the Tax LandscapeThe introduction of GST 2.0 marks a significant transition towards a more streamlined tax regime in India. By reducing the complexity of mult...
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GST 2.0: Decoding India’s New Dual-Slab Tax Regime
Introduction: Evolution of the GST FrameworkThe Goods and Services Tax (GST) was rolled out in India on July 1, 2017, heralding a new era in indirect taxation by streamlining various state and central...