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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
GSTAT Constitution: A Chronological Analysis and Time Limit for Appeals
Introduction The Goods and Services Tax Appellate Tribunal (GSTAT) plays a critical role in adjudicating disputes arising under the GST regime. Its formation and operationalization
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
Offences and Penalties under the Central Goods and Services Tax Act, 2017 (CGST Act)
Introduction The Central Goods and Services Tax Act, 2017 represents a landmark reform in India’s indirect taxation system, introducing a unified tax structure replacing mult
