More Articles

1. Home
2. More Articles

Emerging Jurisprudence on Electronic Service under GST: Revisiting Sec.169 after Luxmi Traders

A Ruling that poses more questions than it seeks to answer

Tax on Refundable Deposits needs Taxable Consideration, Not Suspicion

When the Notice is AI-Assisted but the Officer isn’t: SRO India and the Case against...

When A Company Defaults, GST Recovery can reach The Director(s)

Itemised Medicines do not turn Inpatient Healthcare into a Pharmacy Sale

'Possibility' is not 'Proceeding': High Court curbs routine Withholding of GST Refunds

A Dead Demand cannot ride on a Later Limitation Law

GSTAT to examine whether Mandatory Pre-Deposit is payable on Penalty Order Only...

GSTAT Token Generation Facility - An Indirect extension beyond Section 112 of the CGST Act?

Hard Locking without the Key: Missing Legislative framework behind the GSTR-3B ITC Lock

When GST Seeks Five Years: Section 74 must stand on Traceable Reasons

Safari Retreat saga continues - ITC on construction of immovable property, caught on wrong foot!

Exemption Lost, Fairness Preserved: Supreme Court on Retrospective withdrawal of Tax Benefits

Five Hundred and Four: GSTAT’s Reckoning with the Limits of Limitation

Customs Notification 27/2026: Strengthening India's Lithium-Ion Battery Manufacturing...

Interest liability on delayed payment of GST arises by operation of law and cannot be waived or...

The Art of Managing Stress Before Stress Manages You

Bonafide Recipient's ITC cannot be denied solely on Retrospective Cancellation of...

One GST Notice, One Order, Multiple Years: Consolidation Permitted, Limitation Preserved