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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...

Blocking of ITC under Rule 86A - Legal validity and Judicial trends

Is “www.gst.gov.in” even recognised as the “Common Portal” for communication of...

Own-Account Procurement Services cannot be Branded as Intermediary: GSTAT

GST on Settlement Amounts - Issue resolved? Analysis in light of the Bombay High Court’s...

Delegated Legislation cannot operate before Publication: Delhi High Court reaffirms...

Procurement Hub Services rendered by Foreign Affiliate to Indian Recipient constitute Import...

Employee Welfare or Taxable Supply - The GST debate on Perquisites (Concluding Part-II)