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Corporate Guarantees under GST: Insights from the Bombay High Court's Split Decision
Background and Issue OverviewThe recent amendments to Rule 28 of the Central Goods and Services Tax (CGST) Rules, 2017, particularly regarding corporate guarantees, have generated significant debate a...
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Automated GST Interest Notices for FY 2019–20: Can Section 50 Override Statutory Limitation?
OverviewAssessees across India have recently begun to receive automated alerts labeled as “Notice for Delayed Reporting of Outward Supplies,” demanding payment of interest under Section 50 of the Cent...
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Supreme Court Non-Interference in GST Matters: What Really Survives After Dismissal of an SLP?
1. The larger point: every dismissal by the Supreme Court does not mean the same thingGST law in India is developing not only through detailed Supreme Court judgments but also through cases where the...
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GST Treatment of Cross-Border Procurement Support: What the Dow Chemical GSTAT Decision Means for Multinationals
1. Why the Dow Chemical ruling mattersThe GST Appellate Tribunal’s decision in the case involving Dow Chemical International Private Limited, India and services received from Dow Europe GmbH, Switzerl...
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GST on Transfer of Leasehold Rights: Why Aerocom Helps, but Final Certainty Still Awaits
The GST treatment of assignment of leasehold rights in industrial plots continues to be one of the most debated issues for businesses operating from land allotted by State Industrial Development Corpo...
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GST Treatment of Free Samples: Taxability, ITC Reversal and Practical Safeguards
Free samples are a common business tool, particularly in pharmaceuticals, FMCG, medical devices, cosmetics and technology products. Businesses distribute them to create market awareness, encourage pro...
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When Regulatory Levies Become Taxable: Analyzing the Tax Implications of Landmark Non-Tax Judgments
Regulatory Payments and Their Tax Afterlife: Lessons from OTSC and Mineral Royalty LitigationA dispute may begin as a challenge to a government demand, a licence condition, a mineral levy or a regulat...
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Post-Sale Discounts and GST: Analysis of the Amended Section 15(3)(b), ITC Reversal, and System-Based Compliance
OverviewThe Finance Act, 2026 introduces a significant change to the GST regime by amending section 15(3)(b) of the Central Goods and Services Tax Act, 2017 (CGST Act). This amendment, as per section...
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Reframing GST on Online Gaming: The Gameskraft Judgment and Its Implications
1. The Foundational Challenge: Defining Online Gaming Transactions under GSTEvery complex legal dispute is, at heart, a matter of categorization. In the realm of online gaming in India, the pivotal qu...
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Maximizing the Value of GST Data: Elevating Statutory Audits with E-Way Bill and E-Invoicing Analytics
Introduction: The Evolution of GST in Statutory AuditingStatutory audit practices in India have undergone a significant transformation with the digitization of indirect tax administration under the Go...
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Revisiting Input Tax Credit (ITC) Under GST Post-1 October 2022: Section 16(2)(c) and Section 41(2) of the CGST Act, 2017
Introduction: The Evolving Landscape of ITC under GSTInput Tax Credit (ITC) is a cornerstone of the GST regime, designed to eliminate the cascading effect of indirect taxes by allowing assessees to of...
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GST Applicability on BOT Road Projects: A Comparative Review of Two High Court Decisions
GST Treatment of BOT Highway Concessions: Re-reading the Meghalaya and Rajasthan High Court Decisions1. Why BOT highway projects have become a GST controversyRoad infrastructure in India has frequentl...
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The GST Penalty Puzzle: When Non-Fraud Penalties Surpass Fraud Penalties
Introduction: Understanding the GST Penalty StructureThe Central Goods and Services Tax Act, 2017 (CGST Act) establishes a penalty regime that, in principle, aims to penalize fraudulent defaults more...
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GST Considerations at the Outset of Real Estate Projects
1. GST Considerations at the Outset of Real Estate Projects1.1. Introduction: Integrating GST into Project PlanningWhen commencing a real estate development—be it residential, commercial, or a combina...
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Understanding the 180-Day Rule Under GST: Implications for Input Tax Credit (ITC) Reversal and Deferred Supplier Payments
Background and Purpose of Input Tax Credit (ITC) in GSTInput Tax Credit (ITC) serves as a cornerstone of the Goods and Services Tax (GST) system in India, intended to eliminate cascading taxation and...
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Re-examining GST on Assignment of Leasehold Rights: Judicial Trends and Practical Implications
Introduction: The GST Debate on Leasehold AssignmentsThe applicability of Goods and Services Tax (GST) on the transfer of leasehold rights has become an increasingly complex and debated matter. This i...
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Redefining the Tax Landscape: Supreme Court’s Landmark Judgment on Real-Money Gaming and GST
Introduction: The Turning Point for Real-Money GamingOn May 27, 2026, the Supreme Court of India, through a division bench consisting of Hon’ble Justice J.B. Pardiwala and Hon’ble Justice R. Mahadevan...
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The Demise of the "Game of Skill" Defence in GST Jurisprudence
1. Introduction: The Demise of the "Game of Skill" Defence in GST JurisprudenceFor nearly seven decades, the concept of "game of skill" served as a protective shield in Indian gaming law. This notion,...
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Artificial Intelligence and Taxation: Re-examining the Legal Framework for Assessing Value Creation
1. Introduction: Rethinking the Taxpayer in the Age of AITaxation has always relied on the ability to identify a legal subject who can be held accountable for value generated in the economy. Both the...
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Unraveling the Cannabis vs. Ganja Dilemma: Understanding Botanical and Legal Complexities under the NDPS Act
Introduction to Cannabis in IndiaCannabis, one of the earliest cultivated plants in the Indian subcontinent, has a long-standing history. The legal framework governing cannabis is primarily establishe...