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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
Delhi High Court Strengthens Evidence Standards in Tax Prosecution: Critical Analysis of Foreign Banking Data Authentication Requirements
Introduction In a landmark ruling that significantly strengthens evidentiary standards for tax prosecution cases involving foreign banking data, the Delhi High Court has establishe
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
Cross-Border Taxation and India’s GAAR: Conflict or Coherence?
Introduction In an era of globalized business operations and sophisticated cross-border tax planning, nations worldwide have been compelled to develop robust anti-avoidance framewo
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
TDS Defaults: Legal Remedies and Penal Consequences for Companies
Introduction Tax Deducted at Source (TDS) forms a critical component of India’s direct tax collection mechanism, designed to ensure the timely and consistent flow of revenue
Faceless Assessment Scheme in India: Constitutional Challenges
Introduction The introduction of the Faceless Assessment Scheme in India represents one of the most significant structural reforms to the country’s tax administration system
TDS on Virtual Digital Assets: Legal Framework Explained
Introduction The emergence of Virtual Digital Assets (VDAs) represents one of the most significant developments in the global financial landscape over the past decade. These assets
Treatment of Share Premium in FDI Transactions
Introduction The foreign direct investment (FDI) landscape in India has undergone significant transformation over the past few decades, evolving from a restrictive regime to a prog
Hidden Cost of Trade Wars: How U.S. Taxpayers Fund Global Conflicts Without Realizing It
Introduction When trade wars make headlines, they’re often portrayed as battles between nations, with tariffs serving as the primary weapons. However, the reality is more com
