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This article examines the application of possession principles from traditional civil law to contemporary tax jurisprudence, analyzing how courts have adapted these foundational concepts to address modern regulatory challenges....

A GST portal glitch allows incorrect ITC utilization in GSTR-3B, risking notices and penalties for businesses. Learn the legal ITC order and how to protect your compliance....

Unregistered vendors in Bangalore and Mysuru face GST notices based on UPI transactions, leading to digital payment rejections and protests. Karnataka launches 'Know GST' to address concerns....

SCNs under Section 74 CGST Act must meet legal conditions. Courts allow dropping if fraud, misstatement, or suppression not proven. Know taxpayer rights....

Understand GST implications for SEZ service units, including registration, zero-rating, DTA supplies, RCM, and ITC refunds. This overview covers compliance frameworks and relevant judicial pronouncements....

Introduction The introduction of the Goods and Services Tax (GST) in India aimed to unify the indirect tax regime and streamline the movement of goods across states. One of the significant reforms introduced to curb tax evasion and enhance transparency in transportation was the E-Way Bill system, launched under Rule 138 of the CGST Rules,...

GST on Development Rights & construction services faces conflicting court views; Bombay & Patna HCs differ on interpreting key GST notification Entry 5B....

Explore legal defenses for traders receiving GST notices based on UPI data. Understand aggregate turnover, natural justice, mens rea, and how to respond to potentially flawed tax demands....

Explore GST implications on Joint Development Agreements and Transfer of Development Rights in real estate, covering RCM, rates, challenges, and compliance for developers and landowners....

To safeguard government revenue and curb fraudulent practices, the law also empowers authorities to block ITC in certain cases. Rule 86A of CGST Rules, 2017 is one such provision....