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How to Challenge a GST Demand Order
A GST demand order issued after adjudication of a show cause notice, with a summary in Form GST DRC-07, creates an enforceable tax liability and may lead to recovery proceedings. T
GST Appeal Time Limit and Pre-Deposit Explained
Two factors are critical to filing a GST appeal: the applicable time limit and the required pre-deposit. An appeal filed beyond the statutory period or without the prescribed pre-d
How to reply to a GST show cause notice (with time limits)
A GST show cause notice is the stage at which a GST dispute becomes formal. Earlier steps, such as a scrutiny query, departmental audit or intimation of discrepancy, are generally
GST Registration Cancellation: How to Restore It — A Case Study
Executive Summary GST registration cancellation restore is a concern that confronts thousands of businesses across India each year. A cancelled GST registration does not merely res
GST on Corporate Guarantees and Liquidated Damages: The 2026 Position
Executive Summary The questions of gst corporate guarantee liquidated damages taxability have been among the most actively contested issues in indirect tax jurisprudence since the
Comprehensive Legal Defense Against Invocation of Section 74 of the CGST Act, 2017: Analyzing ‘Willful Suppression’ in the Context of Insolvency and Non-Realization of Professional Fees
Executive Summary The present legal analysis evaluates the defense strategy for a Writ Petition challenging the invocation of Section 74 of the CGST Act on allegations of willful s
Arrest Powers Under Customs Act & GST Law: Can Customs Officers Arrest You? Understanding ‘Reason to Believe’ vs ‘Reason to Suspect’ After Supreme Court’s Landmark Ruling
Executive Summary The Supreme Court’s groundbreaking judgment in Radhika Agarwal v. Union of India (2025) has fundamentally reshaped arrest powers under the Customs Act 1962
GST Compliance Reforms: Analyzing the 56th GST Council Meeting Outcomes
Introduction The 56th meeting of the GST Council, convened on September 3, 2025, under the chairpersonship of Union Finance Minister Nirmala Sitharaman, marked a transformative mil
Judicial Review of Advance Rulings under GST: Scope and Limitations
Introduction The introduction of the Goods and Services Tax (GST) in July 2017 marked a watershed moment in India’s indirect tax regime, consolidating multiple taxes into a u
The Role of GST Appellate Tribunals in Streamlining Tax Dispute Resolution
Introduction The Goods and Services Tax (GST) has been one of the most transformative tax reforms in the history of India’s taxation system. Enacted on July 1, 2017, GST subsumed
