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Credit Notes under GST

BOT Annuity under GST: The High Court Settles the Forum, Not the Taxability

Imported Services, Self-Invoicing and ISD Registration: Kerala High Court Clarifies...

June 30 and Beyond: Rethinking the GSTAT Appeal Deadline

The Platform is the Supplier, The Stake is the Consideration, The Bet is the Supply...

Winning the Appeal, Chasing the GST Refund: The Illusion of Relief

Service of GST Communications through the Common Portal: ‘Sufficient’ is not ‘Effective’

The “Agreeing To” Entry after Canara Bank judgment - A Doctrinal Reappraisal

Credit lapsed under GST but not lost under Income Tax: Interplay between Section 16(3) & 17(4) of the CGST Act

Seven Days’ Notice before GST Arrest: A Controlled Safeguard, not a shield against Investigation

Living Wisely with Smartphones: Finding Balance in a Connected World

Mashwara Before Muqadma: The Continuing Debate on DRC-01A and Pre-Notice Consultation

Pre-01.04.2025 ISD Non-Compliance cannot defeat bonafide ITC

No ITC be denied solely for absence of lorry receipts and e-way bills where supplier...

Intermediary Services: A Critical Analysis of Dow Chemical Ruling and its place in evolving...

No Surviving Tax Demand, No Surviving Prosecution: The Principle Behind Quashing...

From Choice to Mandate: Was Cross Charge an alternative to ISD before the...

Automated GST Interest Notices for FY 2019–20: Can Section 50 revive a Time-Barred Proceeding?

Prior to April, 2025, when ISD Registration Not Mandatory under GST - Kerala HC upholds...

A Notification Cannot Ambush the Past: Delhi High Court draws the line on Retrospective...