"The Author one of the very few officers in the department to win all the three highest prestigious awards at Zonal and National levels. He has been awarded the “SAMAAN -Best Officer Award” in 1999 at Chennai Central Excise Zonal level, Recipient of the esteemed “CBEC - Chairman’s Commendation Certificate” in 2016 at National Level for distinguished record of service from the then Honorable Finance Minister and Recipient of the coveted and most prestigious Presidential Award for consistent meritorious and Specially distinguished record of Service in the year 2019, which he received during Republic day celebrations 2020."
The article reviews GST’s nine-year transformation, highlighting record revenue, taxpayer expansion, digital compliance, and logistics improvements. It also outlines pending reforms and the growing role of artificial intelligence in tax administration.
The article examines cases where GST appeals filed beyond statutory timelines were revived through writ jurisdiction. The key takeaway is that constitutional courts may intervene to prevent gross injustice.
The Supreme Court held that online money gaming involving stakes constitutes a taxable supply of actionable claims. GST is payable on the full value of player deposits and not merely on platform commissions.
The issue was whether buyers can claim ITC when suppliers default on tax payment. The court upheld denial, emphasizing ITC is conditional on actual tax payment.
Courts are divided on whether GST notices can cover multiple financial years in one proceeding. The key takeaway is that the final ruling will define whether limitation safeguards can be bypassed through consolidation.
The Gujarat High Court stayed a tax adjudication order after discovering that the officer relied on inaccurate case law citations without independent verification.
Explore the implications of fraud-based GST proceedings against statutory bodies and their governance challenges in this critical analysis.
Telangana HC held Rule 39 “same month” ISD ITC distribution ultra vires Section 20 (pre-01.04.2025), protecting accumulated credit; timelines apply post-amendment.
India has announced the highest-ever GST rate on demerit goods to curb tobacco consumption. The move combines GST, excise duty, and cess to drive public health outcomes.
Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, chewing tobacco, and smoking mixtures to boost revenue and promote public health.
