GST

Background and Judicial Context(i) Case OverviewIn the recent decision by the Hon’ble Delhi High Court in Exide Industries Ltd. v. Assistant Commissioner, CGST [Writ Petition (Civil) 4822 of 2025, dat...

Overview of Arrest Powers under CGST and Customs Legislation(i) Statutory Framework for Arrest under Tax Laws(a) Section 69 of the Central Goods and Services Tax (CGST) Act, 2017 authorizes the Commis...

Overview: The GST Credit ConundrumThe Indian Goods and Services Tax (GST) regime is premised on the seamless movement of Input Tax Credit (ITC) to eliminate the cascading effect of taxation. However,...

(i) Overview of the JudgmentIn the matter of M/s Great Eastern Hire Purchase Pvt. Ltd. v. State of Bihar [CWJC No. 18049 of 2024], the Patna High Court quashed a GST recovery order. The Court held tha...

1. Introduction(i) Purpose of ApplicationThis document serves as a model application for seeking discontinuation of proceedings initiated through Form SPL-03 under Section 128A of the Central Goods an...

Overview of Key Modifications in GST Return FilingStarting from July 2025, substantial revisions will be introduced in the process of GST return filings, directly affecting both GSTR-1 and GSTR-3B for...

Introduction to DIN and RFN in GST Communicationi. Overview of Document Identification Number (DIN) Requirement(a) The Central Board of Indirect Taxes and Customs (CBIC) had earlier mandated that all...

OverviewThe manner in which commodities such as cereals, flour, pulses, and dairy items are taxed under the Goods and Services Tax (GST) regime in India has undergone a significant transformation sinc...

IntroductionThe implementation of the Goods and Services Tax (GST) in India has prompted close judicial examination regarding the recovery powers exercised by tax authorities. Through several notable...

Introduction: Navigating the New Mandatory ISD ComplianceEffective from April 1, 2025, compliance with Input Service Distributor (ISD) provisions has transitioned from optional to compulsory under the...

Overview of GST on Property LeasingUnder the Central Goods and Services Tax Act, 2017 (CGST Act), the levy of GST is triggered on the supply of goods or services as defined in Section 7, except where...

1. Framework of E-Way Bill Regulations(i) Statutory BasisThe E-Way Bill system, introduced as part of the Goods and Services Tax (GST) in India, is primarily mandated by Section 68 of the Central Good...

IntroductionWith the rapid expansion of the digital economy, a substantial portion of India’s workforce now operates as freelancers in fields such as technology consulting, content development, digita...

1. Introduction to ITC Eligibility When Supplier DefaultsThe persistent issue around whether a recipient can claim Input Tax Credit (ITC) if the supplier has not remitted the tax to the government has...

Introduction: Importance of Witnesses and Procedural Integrity in GST SearchesThe Patna High Court's ruling in Sri Sai Food Grain & Iron Stors v. State of Bihar (Civil Writ Jurisdiction Case No. 13674...

1. Introduction: Tax Efficiency vs. Tax Burden – The Intelligent ApproachIn India’s evolving financial environment, tax is not merely about compliance but about integrating efficient planning into bus...

Case Overviewi) IntroductionThe Allahabad High Court, in the matter of R.T. Infotech v. Additional Commissioner Grade 2, addressed the question of whether an assessee (buyer) can be denied Input Tax C...

Introduction and SignificanceThe Guwahati High Court, in the case of Mahabir Tiwari v. Union of India (2025) TaxCorp(GST) 53803 (HC-GAUHATI), has set aside Notification No. 56/2023-Central Tax dated 2...

IntroductionThe Allahabad High Court has recently emphasized that the issuance of Form GST MOV-09 by the GST authorities is compulsory, even if the assessee has already paid the penalty to secure the...

Overview of the Gujarat AAR DecisionThe Gujarat Authority for Advance Ruling (AAR) delivered a pivotal judgment on April 30, 2025, in the case involving M/s. HMSU Rollers (India) Pvt. Ltd., denying In...