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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
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
GST Summons: Navigating Legal Insights and Compliance Strategies
Introduction In the complex framework of India’s Goods and Services Tax (GST) regime, the issuance of summons under Section 70 of the CGST Act, 2017, often instills a sense o
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
Unjust Cancellation of GST Registration: A Case Study of GST Registration
Introduction The Goods and Services Tax regime, introduced in India on July 1, 2017, revolutionized the country’s indirect taxation system by subsuming multiple centra
Appeal to CIT(A): A Comprehensive Legal Guide
Introduction The appellate mechanism under the Income Tax Act, 1961 serves as a fundamental safeguard for taxpayers who find themselves aggrieved by orders passed by assessing offi
