-
Section 16(2)(c) Under Scrutiny: An In-depth Review of Gujarat High Court’s Verdict on GST Input Tax Credit
1. OverviewThe Gujarat High Court’s decision in Maruti Enterprise Through Its Authorized Partner v. Union of India & Others ([2026] 186 taxmann.com 90, Gujarat) stands out as a landmark judgment under...
-
ITC Apportionment and the GST Dilemma
1. Overview: ITC Apportionment and the GST Dilemmai) Background and ScopeThe allocation and reversal of Input Tax Credit (ITC) under India’s Goods and Services Tax (GST) framework is a challenging are...
-
GST and Contractual Damages: Delineating the Taxability of Settlement Payments in Breach of Contract Cases
OverviewOver recent years, the Goods and Services Tax (GST) legal framework in India has developed clear boundaries between legitimate business supplies and monetary remedies paid due to breach of con...
-
Determining the Deadline for Issuing GST Show Cause Notices for FY 2020–2021: 28th or 30th November 2024?
OverviewIn numerous instances, GST authorities have served Show Cause Notices (SCNs) under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act) for the financial year 2020–2021 on dat...
-
Judicial Acceptance of Consolidated Show Cause Notices under GST: Karnataka High Court’s Landmark Decision
Background and OverviewThe development of judicial principles under India’s Goods and Services Tax (GST) regime has continually addressed critical procedural questions. A major issue recently resolved...
-
Section 16(2)(c) of CGST Act: Gujarat High Court’s Awaited Decision and Its National Impact
Introduction: The Core Issue of Section 16(2)(c) and Its Constitutional ChallengeThe Central Goods and Services Tax Act, 2017, under Section 16(2)(c), stipulates that an assessee can only claim Input...
-
The McLeod Russel Doctrine: Interpreting Section 16(2)(aa) of the CGST Act for Genuine ITC Recipients
Background: The Intractable Condition of Section 16(2)(aa)Section 16(2)(aa) of the Central Goods and Services Tax Act, 2017 (CGST Act), introduced by the Finance Act, 2021 and effective from January 1...
-
Critical Analysis of the Rollmet LLP Order: Misinterpretation of SLP Dismissal in Mathur Polymers
OverviewThe Bombay High Court's ruling in Rollmet LLP v. Union of India (WP No. 16848 of 2025) has generated considerable discussion, particularly because it referred the debate regarding consolidated...
-
Rethinking Input Tax Credit: Addressing Supplier Default and Reinventing the GST Credit Ecosystem
1. Overview: The Unfulfilled Vision of Seamless GST CreditThe Goods and Services Tax (GST) was introduced with the fundamental goal of ensuring tax neutrality through an uninterrupted flow of Input Ta...
-
Major GST Revisions on Discounts: Comprehensive Overview and Practical Impact
1. IntroductionSince the rollout of the Goods and Services Tax (GST), its guiding philosophy has been to foster transparency and streamline the indirect tax system in India. Despite this vision, certa...
-
Evolving Landscape of Intermediary Services under GST
1. Introduction: Evolving Landscape of Intermediary Services under GSTIntermediary services have consistently been a contentious and litigated area within India’s indirect tax regime, both before and...
-
Is Section 122 GST Penalty Provision Timeless? An Analysis of the Limitation Period for Issuing Notices under Section 122
Introduction: The Question of Perpetuity in Section 122Section 122 of the Central Goods and Services Tax Act, 2017 (CGST Act), along with related sections such as Sections 122A, 122B, 123, and 125, em...
-
Major GST Reform for Global Capability Centers: Implications of the Finance Act 2026 for Service Exporters
OverviewMultinational corporations' Global Capability Centers (GCCs) in India, which provide a range of services such as IT, R&D, finance, analytics, and support, have historically faced a critical GS...
-
GST Implications on Sale of Old Motor Vehicles by Restaurant Composition Dealers: Rate, Valuation, and Legal Framework
Introduction and Scenario OverviewA practical situation involves a registered assessee who has opted for the Composition Scheme under Section 10(1)(b) of the Central Goods and Services Tax (CGST) Act,...
-
Refund Mechanism under Section 54 of the CGST Act, 2017: Judicial Trends and Practical Perspectives
1. OverviewSection 54 of the Central Goods and Services Tax (CGST) Act, 2017, is rooted in the constitutional principle that tax collection must be legally justified. It grants assessees the right to...
-
GST Forms ASMT-10, DRC-01B, and DRC-01D: Understanding Their Roles in Scrutiny, Self-Assessment, and Recovery under the CGST Act, 2017
Overview: The Evolving GST Compliance FrameworkSince its inception, the Goods and Services Tax (GST) regime has aimed to simplify indirect taxation. However, over time, a complex set of compliance and...
-
Analysis of Penalty Applicability under Section 73(11) of the CGST Act, 2017 When GSTR-3B Is Filed Before SCN
OverviewSection 73 of the Central Goods and Services Tax Act, 2017 (CGST Act) outlines procedures for the “assessment and recovery” of taxes that have not been paid, short-paid, erroneously refunded,...
-
Doctrine of Substantive Compliance in GST: Concessional Rates and Input Tax Credit Reversal
OverviewThe Madras High Court’s decision in GU Shipping India Pvt Ltd. v. Assistant Commissioner of CGST and Central Excise, Chennai South Commissionerate (W.P. No. 13829 of 2025, dated 27-2-2025), br...
-
Comprehensive Guide to GST Refund Calculation under Rule 89(4) and Rule 89(5): Zero-Rated Supplies Versus Inverted Duty Structure
OverviewThe Goods and Services Tax (GST) framework in India enables assessees to claim refunds of unutilized Input Tax Credit (ITC) under specific circumstances, primarily regulated by Rule 89(4) and...
-
Input Service Distributor (ISD) under GST: Bridging Legal Framework and Practical Implementation
1. Introduction: Evolution and Current Status of ISD under GSTThe Input Service Distributor (ISD) mechanism, which originated under the former Service Tax regime, has seen considerable changes with th...