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Bhandari Scrap Traders v. Union of India: Constitutional Validity of Section 16(2)(c) and...

GST cannot bypass the Company in a Company-Offence Prosecution

Transitional Credit under Section 140 of the CGST Act - Can GST Authorities Re-examine...

No 10% pre-deposit required on any Penalty-only order from SCN issued prior to October 01, 2025

Invoice and Forex Receipt Cannot Backdate Export

Suspicion is Not Suppression: Evidentiary Threshold for Section 74

Motor Vehicle Transmission Parts Classification - The Rule of ‘exception to the exception’ under...

Supreme Court to examine whether the six-month time limit for issuance of show cause notice...

GST Credit depends on Tax Reaching the Government

GST Applicability on Statutory Payments: Judicial Trends and Continuing Uncertainty

Validity of uploading GST Notices on Common Portal Alone - An Insight

A Copy-Paste Section 74 Notice cannot Trigger Recovery

Supreme Court affirms the Constitutional validity of Section 16(2)(c) of the CGST Act

Centralised Administration of Multi-GSTIN Taxpayers - A Step Towards...

Section 74 Needs Purchaser Fraud, Not Supplier Suspicion

From Common Adjudicating Authority to the Jurisdictional Commissioner

Section 54(3) Refund cannot be Blocked by a Principal-Input Filter

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