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GST Show Cause Notice Reply: How to Seek Time, Relied-Upon Documents and a Personal Hearing
A GST show cause notice is not a verdict, but it is the document on which the final demand will be built, and what you do in the weeks after receiving it largely decides whether th
ASMT-10 Reply for Excess ITC: A Step-by-Step Guide to Answering a GST Scrutiny Notice
A notice in Form GST ASMT-10 saying that the input tax credit claimed in GSTR-3B exceeds what appears in GSTR-2A or 2B is the most common scrutiny notice a registered business rece
Customs Detention of Perishable Goods: Section 110, Re-testing and Provisional Release
A container of food, fruit or agricultural produce sitting at the port while Customs decides what to do with it is a business emergency, not an abstract legal question – ever
Facing a DGGI Summons? GST Defence from the First Notice to the Appellate Tribunal
The first sign of a GST investigation is usually a piece of paper: a summons from the Directorate General of GST Intelligence, a CGST commissionerate or the State GST department, a
ITAT Appeal After the Income-tax Act 2025: Which Act, Which Form and What Limitation Applies
If you are heading to the Income Tax Appellate Tribunal now, the first question is not about the merits but about the statute. An ITAT appeal that touches the Income-tax Act 2025 t
Section 194Q TDS and the Section 40(a)(ia) Disallowance: When Late Deduction Costs You Thirty Per Cent
A trading or manufacturing business that buys goods in volume can discover, years later, that a missed deduction of a few thousand rupees has cost it lakhs. The reason is the link
Challenging an Income-Tax Assessment: The CIT(A)/NFAC Appeal, the ITAT and the High Court
Every contested income-tax demand in India runs the same three-stage income tax appeal ladder – first to the Commissioner (Appeals) or, for most taxpayers today, the faceless
Class Action or Derivative Action in Indian Company Law? Who Owns the Claim When the Wrong Is Done to the Company
A shareholder discovers that the promoters have diverted the company’s assets. The loss is the company’s; the board will not sue itself; the shareholder wants it back.
Class Action under Section 245 of Companies Act: The Lower-Threshold Route for Shareholders and Depositors
Indian company law is usually described as having one collective remedy for aggrieved shareholders: the oppression and mismanagement petition under sections 241 and 242. It has two
NCLAT Appeal Limitation: The 45-Day Clock, the Certified Copy, and What Can Actually Be Challenged
More appeals to the National Company Law Appellate Tribunal fail on limitation than on the merits. NCLAT appeal limitation is unforgiving by design: there are two different clocks
