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Retrospective Cancellation starts the inquiry but does not decide ITC

ITC on IPO expenses available for fresh issue of shares but not for Offer for Sale by existing...

Cash cannot be seized merely because its source is Questioned

GST Council 57th Meeting Recommendations: Retiring the Revenue anxieties of 2017

Disputed facts must be adjudicated before the writ court reviews them

Mere availment of ineligible self-assessed ITC or non-reply to audit report is not suppression...

Constitutional Validity Does Not Permit Mechanical ITC Denial for Supplier Default

Stock Discrepancy alone cannot Trigger Confiscation

Recommendations of the 57th GST Council Meeting: A Detailed Analysis

The Extra Zero That Turned an E-Way Bill Lapse into Fraud

Ahead of the 57th GST Council Meeting: An Examination of the Reported Agenda

Open Justice in the GSTAT Era: Who Can Attend a Tribunal Hearing?

Landmark judgment on Section 16(2)(c) holds the provision valid but ITC of a genuine buyer...

E-Way Bill Expiry with vehicle Mismatch: Transit must be explained by Evidence, Not Excuses

GST’s Unfinished Journey: From Rate Reform to a Truly Seamless Value Added Tax

The Supplier’s Fraud is not the Buyer’s Fraud: The Shaurya Alloys Guidelines on Section 16(2)(c)

Section 16(2)(c): Its Severity Survives; Sanity must Guide its Enforcement - P&H High Court

Court Fee must be paid, But the Merits need not be lost

Leasehold Assignment Outside GST: ITC Reversal cannot revive the levy

GST Arrest and Article 21: High Court Questions arrest of taxpayer during pending court proceedings