"Anubhuti Raje is a final-year B.A. LL.B. (Hons.) student at Gujarat National Law University with a strong focus on taxation law, corporate law, and dispute resolution. Her work spans GST, constitutional law, arbitration, and white-collar crime, combining rigorous statutory interpretation with practical, industry-relevant insights. She has undertaken internships at leading law firms, senior advocates’ chambers, and institutional bodies, contributing to high-stakes litigation, corporate advisory, and legislative research. Her published works and conference presentations reflect a commitment to bridging legal theory with actionable solutions."
The issue was whether foreign patent filing fees attract GST. The ruling confirms such payments are taxable as import of services under RCM.
ITAT ruled in Grasim Industries that a court-sanctioned scheme transfer before the 2021 amendment is a transfer by law, not a slump sale under Section 50B. The change is not retrospective.
Explore the evolving jurisprudence on GST and employee secondments. This summary covers key court rulings and their implications for multinational companies’ tax liabilities.
Explore how the India-UK CETA and DGFT’s warehousing clarification intersect with India’s GST framework, creating potential trade facilitation and tax compliance challenges.
Understand the burden of proof for claiming customs duty concessions under the Project Import Regulations, 1986. Learn how Supreme and Delhi High Court rulings impact importers.
The Sikkim High Court ruled that businesses can get a refund of unutilized Input Tax Credit (ITC) upon closure, citing constitutional principles.
