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Tarun Kumar Gupta

Latest Posts by Tarun Kumar Gupta

Understanding the Distinction: Question of Law vs. Substantial Question of Law

February 5, 2026 717 Views 0 comment Print

This piece explains how appellate laws restrict appeals to substantial questions of law rather than routine legal issues. The key takeaway is that only debatable, significant, or legally unsettled questions can justify High Court interference.

10 days 20 Hours Certificate Course on GST (Advanced Level) from 11th August

August 4, 2025 46176 Views 2 comments Print

ACAE Skills Academy is organising 10 DAY 20 HRS Certificate Course on GST (Advanced Level) in association with All India Federation of Tax Practitioners (EZ), Indirect Tax Professionals Forum Kolkata and Society for Tax Analysis and Research in online partnership with TaxGuru Mode of Delivery: Virtual (via Zoom) Course Schedule Duration: August 11–22, 2025 (excluding […]

54th GST Council Meeting: 10 Key clarifications & recommendations

September 11, 2024 3483 Views 2 comments Print

Discover the top 10 recommendations from the 54th GST Council Meeting, including Reverse Charge Mechanism on metal scrap, exemptions, and new invoicing procedures.

20 most important Changes in GST as per Finance (No. 2) Act, 2024

September 1, 2024 35352 Views 0 comment Print

Discover the 20 major GST changes introduced by the Finance (No. 2) Act, 2024, impacting compliance, refunds, ITC, and appeals.

Parallel & multiple proceedings by the GST Departments

July 30, 2024 11274 Views 0 comment Print

Taxpayers have been facing parallel and/ or multiple proceedings in case of scrutiny, audit, investigation and other proceedings. The article tries to bring out the legal position as per relevant GST Act and judicial pronouncements.

Latest GST Circulars & Notifications – 31st October- 4th November 2023

November 5, 2023 5163 Views 0 comment Print

Stay informed about the latest GST circulars and notifications from October 31 to November 4, 2023. Get insights into tax rate clarifications and more.

Economic impact of ongoing conflict in Israel – Hamas war for the world economy in general and Indian economy in particular

October 31, 2023 2385 Views 0 comment Print

Explore economic impact of ongoing conflict in Israel and its repercussions on global and Indian economies. Discover how trade, energy prices, humanitarian costs, and more are affected by this crisis.

GST Post 52nd Council Meeting: Recent Notifications, circulars & advisories

October 30, 2023 6129 Views 0 comment Print

Stay updated with recent GST changes post 52nd GST Council Meeting. Learn about corporate guarantees, provisional attachments, GST registration, rate notifications, and more.

Synopsis of the Circulars issued post 50th GST Council Meeting

September 2, 2023 3570 Views 2 comments Print

Stay updated on key clarifications post 50th GST Council Meeting! Explore Circulars addressing issues like IGST credit, ITC availing, TCS liability, warranty replacements, and more. Expert insights by Tarun K. Gupta.

Decoding the Conundrum of Section 16(4) under GST: A Comprehensive Analysis

June 18, 2023 34197 Views 0 comment Print

Section 16(4) that pertains to the eligibility to claim input tax credit. This article aims to provide a comprehensive analysis of the conundrum surrounding Section 16(4) and its implications for businesses. 

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