Articles by this Author
Goods and Services Tax

Goods and Services Tax
Karnataka HC Protects Genuine Purchasers from Supplier’s GST Default
Goods and Services Tax

Goods and Services Tax
Omission of Rule 96(10) Without Saving Clause Ends Pending GST Refund Proceedings: SC
Custom Duty

Custom Duty
Two SCNs Retain Separate Legal Identity Despite Common Investigation: Delhi HC
Goods and Services Tax

Goods and Services Tax
Rule 43 Duty Scrip Exclusion Prospective; Section 74 Fails Without Suppression – GSTAT
Goods and Services Tax

Goods and Services Tax
Penalty Cannot Exceed SCN Amount under Section 75(7) UPGST Act: Allahabad HC
Goods and Services Tax

Goods and Services Tax
No Pre-Deposit for Pre-October 2025 Penalty-Only GST Appeals: GSTAT Hyderabad
Goods and Services Tax

Goods and Services Tax
GST Portal Upload Alone Is Insufficient Service: Delhi HC
Goods and Services Tax

Goods and Services Tax
Madras HC Upholds GST Rectification Rejection, Leaves Original ITC Issue Open
Goods and Services Tax

Goods and Services Tax
GST Refund Cannot Be Withheld for Contemplated Revenue Appeal: Orissa HC
Goods and Services Tax

Goods and Services Tax
GST Appellate Authority Cannot Condon Delay Beyond Section 107(4): Orissa HC
Goods and Services Tax

Goods and Services Tax
Gujarat HC Denies Refund of Transitional ITC but Allows Re-credit to ECL
Goods and Services Tax

Goods and Services Tax
SC Settles Constitutional Validity of GST Arrest Powers Under Section 69
Goods and Services Tax

Goods and Services Tax
Prima Facie Satisfaction of Fraud Sufficient to Invoke CGST Section 74: Madras HC
Goods and Services Tax

Goods and Services Tax

