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GST Registration Cancellations: Ensuring Procedural Integrity through Recent Legal Rulings
Introduction The Goods and Services Tax (GST) regime in India brought about significant changes in the taxation system, aiming for a unified and streamlined approach to indirect ta
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
Fraudulent Use of Insolvency Proceedings to Evade Tax Liabilities: Analysis of NCLT Kolkata’s Decision in Jayam Vyapaar Pvt. Ltd.
Introduction The relationship between insolvency law and tax enforcement has emerged as one of the most contentious areas in India’s corporate legal framework. The National C
Settlement Commission Under the Customs Act, 1962: An Alternate Dispute Resolution Mechanism
Introduction The Indian customs regulatory framework provides various mechanisms for resolving disputes between taxpayers and revenue authorities. Among these, the Settlement Commi
The ‘Make Available’ Principle in DTAA: Tax Implications and Analysis of the Indo-Singapore Agreement
An In-depth Analysis of the Delhi High Court’s Interpretation of Fees for Technical Services (FTS) and its Broader Impact on International Tax Law Introduction The taxation of cr
Supreme Court strikes down levy of IGST on Ocean Freight
The apex court upholds the Gujarat High Court’s ruling in Mohit Minerals case and declares the CBIC notifications imposing 5% IGST on ocean freight under RCM as ultra vires and u
CIT v Durga Prasad More: Section 68 IT Act Cash Credits
A summary of the case law and its implications for income tax assessments Introduction The Income Tax Appellate Tribunal (ITAT) continues to play a crucial role in shaping the juri
Form 10B/10BB Filing Complications: Regulatory Framework, Compliance Challenges, and Reform Appeals in India’s Non-Profit Sector
The Summery 0f representation made by the Income Tax Bar Association, Jalandhar, to the Hon’ble Finance Minister of India regarding the challenges and difficulties faced by pro
Section 44AD Presumptive Taxation: ₹3 Crore Limit & Calculation (2026)
Introduction The Indian taxation system has evolved significantly to accommodate the needs of small businesses and taxpayers who operate at modest scales. Recognizing the complianc
Cancellation and Suspension of GST Registration: Legal Framework and Judicial Perspectives
Introduction The Goods and Services Tax regime, introduced in India on July 1, 2017, revolutionized the country’s indirect taxation system by subsuming multiple taxes under a
