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Understanding the Legal Structure and Importance of Cause Lists in the GST Appellate Tribunal
OverviewCause Lists play a pivotal role in the procedural framework of courts and tribunals, ensuring efficient administration of justice. This article delves into the statutory basis and practical re...
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GST Implications on Transfer of Leasehold Rights: Interim Relief by Bombay High Court
Overview of the Interim Stay on GST OrderThe Bombay High Court has issued a temporary suspension on an adjudication order imposing Goods and Services Tax (GST) on the transfer of leasehold rights in l...
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GST Penalties and Article 19(1)(g): Assessing Constitutional Fairness in the Indian Tax Regime
OverviewThe introduction of Goods and Services Tax (GST) marked a transformative shift in India’s indirect tax structure. However, the framework for penalizing tax evasion under GST has raised concern...
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Prosecution under GST: Offences, Arrest, and Legal Mechanisms
Overview of Prosecution in the GST FrameworkProsecution under the Goods and Services Tax (GST) regime entails the initiation of criminal proceedings against assessees accused of grave tax offences. Th...
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Regulatory Compliance Deadlines for July 2025
July 2025 brings a host of statutory and regulatory compliance obligations for Indian businesses, assessees, and companies. This month involves crucial GST return submissions, mandatory filings under...
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Personal Hearings via Video Conferencing under GST: Comprehensive Guidelines
1. OverviewIn response to the need for remote proceedings, the Central Board of Indirect Taxes and Customs (CBIC) released instructions on August 21, 2020, outlining procedures for conducting personal...
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Clarification by CBIC on Review, Revision, and Appeal for Orders Passed by Common Adjudicating Authorities on DGGI Show Cause Notices
Overview of the Recent CBIC CircularThe Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 250/07/2025-GST dated 24th June 2025, has provided essential clarifications regarding t...
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Determining the Value of Supplies Between Distinct or Related Persons Under GST Rule 28 (Excluding Agents)
IntroductionGST Rule 28 prescribes the framework for valuing supplies of goods or services exchanged between distinct persons (such as different branches of a company registered in separate states) or...
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Recent Disclosures and Key Modifications in ITR Forms for Assessment Year 2025-26
Overview: The process of filing Income Tax Returns (ITR) for Financial Year 2024-25 has been updated with more detailed requirements. The new ITR forms have been restructured to request sharper clarit...
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GST Refunds for Inverted Duty Structure: A Comprehensive Guide
1. OverviewThe concept of Inverted Duty Structure under the Goods and Services Tax (GST) framework in India often leads to confusion among assessees. This scenario arises when the GST rate on inputs (...
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Ensuring Robust GST Compliance: Insights from Recent Government Notices
Introduction: The Significance of GST NoticesGST notices play a pivotal role in the Indian tax compliance landscape. As evidenced by recent demand notices sent to industry giants such as LIC, Tata Ste...
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Re-examining Multi-Year Clubbing of GST Show Cause Notices: Legal Perspective and Checklist
Introduction: Role and Issuance of Show Cause Notices in GSTShow Cause Notices (SCNs) serve as critical instruments in the GST framework, initiating proceedings when tax has been unpaid, short paid, e...
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Analysis of Eligibility for Waiver under Section 128A in Cases of GSTR-1 and GSTR-3B Mismatch
Background and Context of GST Implementation(i) Evolution and Early ChallengesThe Goods and Services Tax (GST) regime was launched in India on 1st July 2017, absorbing a majority of existing indirect...
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Entitlement to ITC Refund Under GST upon Cessation of Business Activities
Overview of Judicial Precedents on ITC Refund Due to Business Closure(i) Recent Sikkim High Court RulingThe Sikkim High Court, in the case of SICPA India Private Limited and Another v. Union of India...
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Income Tax and GST Compliance for Social Media Influencers in India
Overview of Taxation for Social Media Content Creatorsi) Introduction to Income Streams:The rise of the digital creator economy has enabled numerous Indians to earn through YouTube, Instagram, and oth...
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Denial of ITC on IGST Paid via TR-06 Challan: Key Findings of Tamil Nadu AAR
Overview of the AAR RulingThe Tamil Nadu Authority for Advance Ruling (AAR) has recently clarified that Input Tax Credit (ITC) is not available for Integrated Goods and Services Tax (IGST) paid on imp...
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No IGST Imposed on Inter-Unit Services Where Full ITC Is Available: Analysis of Delhi High Court Ruling
Background and Overview(i) Introduction to the Legal DisputeThis article examines the Delhi High Court’s decision in the matter of M/s KEI Industries Limited versus Union of India & Others, which cons...
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Claiming Irrecoverable GST as an Allowable Expense under Income Tax Following Missed Refund Deadline
GST on Deemed Exports: Framework and Challenges(i) Definition and Scope under GST(a) As per Section 147 of the Central Goods and Services Tax Act, 2017 (CGST Act), certain supplies, despite not result...
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GST Implications on IPO and OFS: A Comprehensive Analysis
1. IntroductionThe application of Goods and Services Tax (GST) on Initial Public Offers (IPOs) and Offers for Sale (OFS) in India has generated considerable debate, particularly in relation to Input T...
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Critical Analysis of Section 107(11) of the CGST Act, 2017: Appellate Powers, Procedural Safeguards, and Interpretational Challenges
Overview of Section 107(11): Scope and Authority of the Appellate BodySection 107(11) of the Central Goods and Services Tax Act, 2017 stipulates the scope of powers vested in the Appellate Authority d...