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GST and E-commerce: Compliance, Challenges and Legal Issues
GST simplifies tax, boosts transparency, and enhances compliance for e-commerce, making it essential for business efficiency and growth.
Jul 12, 202415 min read
Judicial Interpretation of Procedural Fairness in GST Appeals: Touchwin Complex (P.) Ltd. v. Assistant Commissioner of Revenue
Calcutta High Court stresses fair hearing rights and judicial discretion in GST appeal delays.
Jul 10, 20243 min read
CBIC Clarifies GST Applicability on Loans Between Related Entities
CBIC’s new circular exempts GST on loans made only with interest or discount, streamlining compliance.
Jul 3, 20242 min read
CBIC Clarifies Valuation of Imported Services by Related Persons under GST
New GST guidance ensures fair pricing for services, easing compliance and enhancing transparency.
Jul 3, 20242 min read
Clarification on the Taxability of ESOPs, ESPPs and RSUs Issued by Overseas Holding Companies
New CBIC circular exempts GST on ESOPs, ESPPs, and RSUs from overseas firms, unless marked up.
Jul 2, 20243 min read
Ensuring Compliance with S. 15(3)(b)(ii) of the CGST Act: CBIC Issues Clarifications for ITC Reversal Verification
CBIC clarifies ITC reversal on discounts, enhancing GST compliance and reducing disputes.
Jul 1, 20243 min read
GST: Allahabad HC Quashed the Proceedings Due to Procedural Irregularities in Search Authorization
Introduction In the case of Excellentvision Technical Academy (P.) Ltd. v. State of U.P [i] . at the High Court of Allahabad (‘HC’),  the...
Jun 1, 20242 min read
P&H HC Stays CBIC Circular on Corporate Guarantees, Citing Jurisdiction Overreach
The Punjab and Haryana HC halts GST directive, defending judicial integrity against regulatory overstep.
May 12, 20242 min read
Legal Insights into the Amendment of Show Cause Notices in GST
Navigate GST intricacies: Can Show Cause Notices be amended post-issuance? Explore the boundaries of legal adjustments.
May 11, 20248 min read
Calcutta High Court Affirms Appellate Authority’s Power to Condone Delay under WBGST Act
In a pivotal ruling, the Calcutta HC upheld the AA's authority to extend deadlines, affirming legal fairness and procedural flexibility.
May 6, 20243 min read
Liability in Case of Improper Accounting of Goods Is to Be Calculated Under the Provisions of S. 74 of the GST Act
Explore how the Allahabad HC clarifies GST liabilities for mismanaged inventories under UGST Act's s. 74.
May 4, 20242 min read
Gujarat High Court's Discretionary Bail Decision in CGST Input Tax Credit Allegations
Gujarat HC grants bail in CGST case, stressing evidence over assumptions to balance individual rights and financial integrity.
Apr 18, 20243 min read
Delhi High Court Upheld Reverse Charge Mechanism: No Inherent Right to Input Tax Credit
Delhi HC's decision clarifies: GST's reverse charge bars inherent claim to ITC, setting a vital precedent.
Apr 15, 20244 min read
Challenges of Parallel Proceedings in GST Enforcement
Navigating the complexities of dual GST investigations, a recent court ruling highlights the need for streamlined authority coordination.
Apr 15, 20243 min read
Madras High Court Sets Aside Assessment Order for Exceeding Scope of Initial Notice
MHC annuls a tax order that exceeds its original scope, emphasizing fair legal process and precise tax application.
Apr 10, 20242 min read
Bombay High Court Overturns Unfair CGST Penalty on Salaried Employee
Bombay High Court vindicates employee in CGST penalty case, spotlighting the need for precise tax law enforcement.
Apr 3, 20243 min read
Madras High Court Overrides S. 80 of the CGST/TNGST Act: Allows Payment of Self-assessed GST Liability in Instalments
Introduction In a pivotal decision by the Madras High Court ( ‘MHC’ ) in Angel Label Division & Angel Zippel (HUF) v. Assistant...
Apr 1, 20242 min read
Balancing the Scales: How Anticipatory Bail Shapes Economic Justice in GST Fraud Cases
Anshul Goyal v. State of UP:AHC denies anticipatory bail in a major GST fraud case, emphasizing the legal gravity & public interest at stake
Mar 13, 20243 min read
A Case of Bona Fide Mistake: Bombay High Court Quashes Order & Directs Correction of Inadvertent GST Entry Mistake
Introduction The Bombay High Court ( ‘BHC’ ), in a recent ruling in the case of Unique Speciality Chemicals v. Deputy Commissioner of...
Feb 14, 20243 min read
Madras HC: No Interest Liability for Timely Tax Deposits in Electronic Cash Ledger
Introduction The Hon’ble Madras High Court ( ‘HC’ ) in the case of Eicher Motors Ltd. v. Superintendent of GST and Central Excise, Range...
Feb 10, 20244 min read