Explore unjust enrichment in Indian tax law with key rulings on GST, Customs, and Service Tax refunds. Learn how courts define limits to prevent unfair denials.
Cross-examination in quasi-judicial proceedings under GST and IDT is not merely a procedural formality but a substantive right that ensures principles of audi alteram partem (hear the other side) are upheld
GST Registration as a Fundamental Constitutional Right: Judicial Safeguards Against Arbitrary Cancellation Abstract The Goods and Services Tax (GST) registration system in India has witnessed numerous instances of arbitrary cancellation by tax authorities, raising significant constitutional concerns. This article examines how GST registration constitutes a fundamental constitutional right under Articles 14, 19(1)(g), and 21 of […]
This article examines five pivotal cases that have shaped jurisprudence on GST recovery, highlighting procedural safeguards and limitations on departmental powers.
This article examines the evolving judicial landscape surrounding rectification of GST returns, highlighting how courts have increasingly favored a balanced approach that protects genuine taxpayers from the harsh consequences of inadvertent mistakes.
Explore GST penalty provisions under Article 19(1)(g). Analyze their reasonableness, legal remedies, and compliance challenges for taxpayers.
Section 129 of Central Goods and Services Tax Act, 2017, empowers tax authorities to detain goods and vehicles and impose penalties when discrepancies are found.
Explore Supreme Court’s stance on reasoned orders in Indian tax law, highlighting accountability, judicial standards, and implications for GST and tax litigation.
This comprehensive analysis examines five most critical errors that plague GST filings, explores their underlying causes, and provides practitioners with actionable strategies for prevention and remediation.
Introduction The intricate framework of Goods and Services Tax (GST) in India, while revolutionary in its approach to indirect taxation, presents significant compliance challenges for taxpayers across all sectors. The complexity of the system, coupled with stringent filing requirements and procedural intricacies, inevitably leads to human errors in tax compliance. These errors, ranging from minor […]