The article examines whether ITC on solar power generating plants is available when electricity is used captively for manufacturing taxable goods. It explains why captive consumption may not qualify as exempt supply under GST law.
The Food Safety and Standards Authority of India notified the Food Safety and Standards (Contaminants, Toxins and Residues) Amendment Regulations, 2026, which will come into force from 1 December 2026. The amendments revise contaminant and residue standards under the Food Safety and Standards (Contaminants, Toxins and Residues) Regulations, 2011. Changes relating to metal contaminants include […]
Taxpayers filing GST refunds under the new Annexure-B utility are encountering duplicate data and “JSON has no data” errors during upload. GSTN reportedly acknowledged that many issues are linked to formatting and system validation problems.
The article explains how buy-back taxation shifted from company-level tax to shareholder taxation under the Finance Act, 2024 and Income-tax Act, 2025. It also discusses additional tax implications for promoters under Section 69(2).
The Tripura High Court stayed a Bar Association resolution and show cause proceedings initiated against an advocate who appeared in court during a boycott call. The Court held that lawyers cannot be restrained from performing professional duties toward clients.
The High Court ruled that refund claims arising from unconstitutional GST levies are not restricted by the limitation provisions under Section 54 of the GST Act. Interest at 6% was directed from the date of tax payment till refund.
The Sales Tax Bar Association requested reconsideration of Bar Council of India rules prohibiting advocates from entering partnerships with non-advocates. The representation argued that modern tax practice requires integrated legal, accounting, and compliance expertise.
The Punjab and Haryana High Court held that a Section 73 GST notice lacking specific details, computations, and supporting material is legally unsustainable. The ruling emphasizes that vague allegations violate principles of natural justice and deprive taxpayers of an effective opportunity to respond.
The Bombay High Court held that assignment of leasehold rights in immovable property is a transfer of benefits arising from immovable property and not a supply of services under GST. The ruling clarifies that such transactions fall outside Section 7 read with Schedule II of the GST Act.
The article explains why advertisement expenses for brand building remain deductible under Section 37. Courts have consistently ruled that brand promotion does not create an enduring capital asset or goodwill.
