Section 68 CGST – From E‑Way Bill Compliance to Road‑Side Detention: Law, Practice and Judicial Pushback Section 68 of the CGST Act forms the statutory bridge between movement of goods, e-way bill compliance, and detention proceedings under Sections 129 and 130. It mandates that the person in charge of a conveyance carry prescribed documents such […]
Explains statutory framework governing public offers, private placements, prospectus disclosures, allotment procedures, and investor protection safeguards.
The High Court will examine whether bail granted under the Section 45 proviso for women can be cancelled absent perversity or misuse of liberty.
The amendment confirms that once a draft assessment order is issued within limitation, DRP and final assessment timelines operate independently under Section 144C.
This guide breaks down India’s income tax system, including tax heads, old vs new regimes, and core principles like equity and certainty.
Article 265 mandates that taxation must have legislative authority. The article explains how it protects citizens from arbitrary executive levies.
Examines whether India’s Equalisation Levy effectively addresses digital taxation challenges, highlighting its strengths, structural limits, and alignment with emerging global reforms.
Explains how influencer earnings from collaborations, barter transactions, affiliate marketing, and digital courses are taxed under GST at 18%. Highlights registration thresholds and compliance requirements for creators.
Explains when a Section 8 company can convert from limited by shares to limited by guarantee through ROC and when NCLT approval under Section 66 becomes mandatory due to share capital reduction.
This analysis explores how income tax systems attempt to reconcile equal treatment of similarly placed taxpayers with progressive redistribution based on ability to pay. It highlights structural tensions between neutrality and fairness, emphasizing the need for balanced tax design.
