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GST Rate Reduction and Consumer Protection: Delhi High Court’s Stand Against Hidden Quantity Increases
Introduction The Delhi High Court recently delivered a crucial judgment establishing that manufacturers and suppliers cannot circumvent their obligation to reduce prices following
The Evolution of GST Regulations: Analyzing the July 2024 Circulars
Introduction In the ever-evolving landscape of India’s Goods and Services Tax (GST) regime, the Central Board of Indirect Taxes and Customs (CBIC) continues to play a crucial
Intra-State and Inter-State Supply under the GST Framework: Comprehensive Analysis
Introduction The Goods and Services Tax (GST) regime in India revolutionized the taxation system, aiming for simplicity, uniformity, and efficiency. Central to this framework is th
Treatment of Book Adjustments as Payments? Understanding GST Eligibility
Introduction In the contemporary business landscape, characterized by seamless movement of goods and services across states and borders, transactions between associated enterprises
Basic Concept of Tax Invoice, Credit note and Debit note under GST
Understanding tax invoices, credit note and debit notes is essential in navigating the complexities of the Goods and Services Tax (GST) regime in India. Let’s delve deeper in
Anti-Profiteering Mechanism Upheld: Delhi High Court Validates and Ensures Integrity of GST
Introduction The anti-profiteering mechanism embedded within the Goods and Services Tax (GST) framework, as delineated by Section 171 of the CGST Act, 2017, serves as a safeguard t
Arrest & Bail Under GST: Understanding the Legal Framework
Introduction Tax administration in India involves robust measures to tackle tax evasion, including inspection, search, seizure, and arrest. These measures, though stringent, are es
Extension of Appeal Period in GST Cases: Upholding Procedural Fairness in Tax Appeals – A Comprehensive Analysis of the Calcutta High Court’s Ruling
Introduction: Taxation laws are integral to the functioning of any modern state, providing the government with the necessary revenue to fund public services and infrastructure. How
GST Taxation on Printing Textbooks: A Review of the Ruling by the West Bengal AAR on the Taxability of Printing and Supplying Textbooks to Government Departments
Introduction The landscape of taxation in India witnessed a significant transformation with the introduction of the Goods and Services Tax (GST) regime. Under GST, the taxation of
Seize Cash under GST: Delhi High Court Rules Revenue Department Cannot Seize Cash
Introduction In the realm of taxation, legal interpretations play a crucial role in shaping the rights and obligations of taxpayers. The recent judgment by the Delhi High Court in
