"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 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.
The Court ruled that trade with PoK falls within India’s taxable territory, attracting CGST and SGST. Key takeaway: PoK is treated as part of India for GST place-of-supply rules.
Learn why November 30, 2025, is the most crucial date under India’s GST regime. Missing this final lock-in can lead to permanent ITC loss and compliance penalties. Learn why November 30, 2025, is the most crucial date under India’s GST regime. Missing this final lock-in can lead to permanent ITC loss and compliance penalties.
India’s GST 2.0 introduced new 5% and 18% slabs. The paper sector saw major shifts: cartons to 5%, notebook paper to 0%, and writing paper to 18%, requiring quick ITC adjustments.
