Insights & Resources

Introduction In the matter of M/s Ashoka P.U. Foam (India) Pvt. Ltd. v. State of U.P. and Ors [i] , the Petitioner filed a writ petition...

Introduction The Calcutta High Court ( ‘the Court’ ) recently rendered a decision in the case of Diamond Beverages (P.) Ltd. v. Assistant...

Introduction It is a common practice for companies to borrow money, and/or raise a loan from banks and/or financial institutions during...

Introduction: The Indian Goods and Services Tax ( ‘GST’ ) system, established in 2017, has witnessed continuous refinement and...

The Central Board of Indirect Taxes and Customs (‘CBIC’) has recently issued circular No. 197/09/2023 – GST (’circular’) to provide...

The Goods and Services Tax Council ('GST Council'), in its 50th meeting held on 11th July 2023, has recommended the levy of 28% GST on...

This article summarizes and analyzes the recent decision of the Karnataka High Court in the case of Gameskraft Technologies Private...

The GST Acts lay down provisions for criminally prosecuting a person in case there are certain contraventions of the tax law. However,...

Arrest and bail provisions under the GST law are undergoing heavy evolution with the law being recent and being intensely invoked.