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GST Rectification: A Judicial Perspective on Human Error & Compliance Corrections

June 4, 2025 4125 Views 0 comment Print

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 […]

Vague Show Cause Notices in Indian GST: A Legal Deficiency with Judicial Backing

June 4, 2025 3393 Views 0 comment Print

Vague GST show cause notices undermine natural justice, leading to invalid tax demands and registration cancellations. Courts consistently rule for specificity in SCNs.

Search and Seizure: GST vs. Income Tax Key Differences

March 4, 2025 3195 Views 0 comment Print

Compare GST and Income Tax search and seizure processes, highlighting key differences in scope, authority, and taxpayer rights. Learn how to handle raids effectively.

Comprehensive Guide to Intra-State E-Way Bill Requirements in India

January 29, 2025 14049 Views 0 comment Print

The e-way bill is an essential compliance mechanism under the Goods and Services Tax (GST) regime in India. It ensures seamless movement of goods and prevents tax evasion. This article provides a detailed overview of intra-state e-way bill requirements for tax professionals, including threshold limits, exemptions, notifications, and other relevant details. Threshold Limits for E-Way […]

Challenging Section 74 GST Notices: Key Grounds & Legal Precedents

January 3, 2025 48327 Views 0 comment Print

Learn the key grounds to challenge a GST notice under Section 74 of the CGST Act, including extended period, procedural lapses, and mixed legal issues.

SC Scrutinizes GST Applicability on Joint Development Agreements: A Landmark Petition

May 14, 2024 4965 Views 0 comment Print

Supreme Court scrutinizes GST applicability on Joint Development Agreements (JDAs) in real estate, addressing complex issues around taxation and land rights.

India’s Tobacco Industry: Rs 1 Lakh Penalty for Unregistered Packing Machines

February 6, 2024 2526 Views 0 comment Print

Introduction: In a significant move to combat revenue leakage within the tobacco industry, the Indian government has introduced a penalty of up to Rs 1 lakh for manufacturers of pan masala, Gutka, and similar products who fail to register their packing machinery with the GST authorities. Effective from April 1, 2024, this amendment aims to […]

Can Non-Restoration of GST Registration be considered a violation of “Right to Livelihood” [Article 21 – Constitution of India]?

October 24, 2022 2745 Views 2 comments Print

Explore the impact of non-restoration of GST registration on the ‘Right to Livelihood’ in India. Analyze the constitutional implications of this issue.

HC grants Regular Bail to CA Gaurav Dhir in Gurgaon GST Refund Case

October 14, 2022 3219 Views 0 comment Print

Punjab and Haryana High Court grants Regular Bail (U/s 439 of Cr. P.C.) to CA Gaurav Dhir in Gurgaon GST Refund Case. Explore the case details, the grounds for bail, and the conditions imposed by the court. Stay informed about the legal nuances in economic offense cases and the significance of bail in preserving the right to liberty.

Refund allowed in Inverted Duty Structure when Goods are supplied to Govt at Concessional Rates

September 16, 2022 3591 Views 0 comment Print

Telangana HC held that Refund is allowed in Inverted Duty Structure when Goods are supplied to Government at Concessional Rates (same HSN but Input at full rate)

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