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Detention of Goods under the CGST Act – Striking a Balance Between Compliance and Fairness
Introduction The Electronic Way Bill (E-way bill), which is intended to prevent tax evasion and ensure transparency in the movement of products, has become an integral component of
Evidentiary Treatment of Loose Sheets in Income Tax Survey and Search Operations
Introduction During income tax survey and search operations conducted under the Income Tax Act, 1961, authorities frequently encounter loose sheets containing various notati
Input Tax Credit Under GST: An Analysis of B.K. Traders v. State of Gujarat
The Goods and Services Tax regime in India introduced a revolutionary concept of seamless input tax credit, designed to eliminate the cascading effect of taxes that plagued the pre
Appeal to CIT(A): A Comprehensive Legal Guide
Introduction The appellate mechanism under the Income Tax Act, 1961 serves as a fundamental safeguard for taxpayers who find themselves aggrieved by orders passed by assessing offi
