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Madhusudan Mishra

Latest Posts by Madhusudan Mishra

One Transaction, Two Realities? GST on Lease Assignments Post Gujarat HC Ruling in GCCI

July 19, 2025 1191 Views 0 comment Print

Gujarat HC held that assigning long-term leasehold rights is a non-taxable sale of land under GST. Explore key legal principles and unresolved questions here.

Tax on Hope: Why GST’s ‘Actionable Claim as a Good’ Fiction is a Legal Absurdity

July 18, 2025 561 Views 0 comment Print

Explore the inconsistencies in GST’s treatment of actionable claims like lottery, betting, and online gaming, arguing for a service-based taxation approach.

The saga of “Voluntary Payment” in GST: DRC-03

November 25, 2023 13338 Views 0 comment Print

Article explains complexities of ‘Voluntary Payment’ in GST through DRC-03. Explore blurred lines between self-assessment and legality, dissecting implications and predicting the imminent overhaul of this tax saga.

Is Power to Make Rules for Carrying out the provisions can also be used to carrying cut the same: In a Judgement of Gujarat HC

August 13, 2020 2352 Views 0 comment Print

Is Power to Make Rules for Carrying out the provisions can also be used to carrying cut the same: In a Judgement of Gujarat HC Whether sub-rule (5) to Rule 89 is ultra vires to Section 54(3) and proviso (ii) thereto? In the case of VKC FOOTSTEPS INDIA PVT. LTD. Versus UNION OF INDIA & […]

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