Recent High Court rulings state GST Section 129 penalties require intent to evade tax, not just technical or typographical errors. Analysis of key judicial precedents.
Recent court rulings establish key procedural safeguards for GST audits. Learn how courts are enforcing mandatory pre-audit notices and fair hearings to protect taxpayer rights.
A summary of GST court rulings, confirming that tax demands cannot legally exceed the amount specified in the original show cause notice, upholding procedural fairness.
A summary of a report on GST inspection, search, and seizure procedures. It discusses the use of technology like AI and blockchain to improve transparency and efficiency.
This article analyzes how courts protect the right to trade under Article 19(1)(g) of the Constitution against arbitrary GST registration cancellation.
An analysis of five landmark judgments that have shaped GST recovery proceedings, balancing tax authority powers with constitutional and procedural safeguards for taxpayers.
Indian courts hold that issuing one notice for multiple tax hearings violates natural justice, setting aside such orders for lack of fair procedure.
This article examines the application of possession principles from traditional civil law to contemporary tax jurisprudence, analyzing how courts have adapted these foundational concepts to address modern regulatory challenges.
Procedural Safeguards in Amnesty Schemes: Imperative of Natural Justice Under Section 128A Introduction The implementation of amnesty schemes under the Goods and Services Tax (GST) regime represents a significant policy tool for revenue recovery and dispute resolution. Section 128A of the Central Goods and Services Tax Act, 2017, empowers the Government to introduce amnesty schemes […]
This article examines the evolving jurisprudence surrounding intermediary services through an analysis of key judicial pronouncements that have shaped the current understanding of this complex provision.