The GST framework has expanded nationwide adjudication powers for DGGI cases through Notification 27/2024. Additional and Joint Commissioners under 23 specified Commissionerates can now adjudicate DGGI-issued notices across India, widening centralized enforcement authority.
The Karnataka High Court ruled that clinical-trial and pharma R&D services to foreign clients qualify as export of services. It held Notification 04/2019–Integrated Tax to be clarificatory and retrospective, thereby quashing GST demands for the pre-notification period.
After taxing full buyback proceeds as dividend from October 2024, Budget 2026 restores capital gains taxation to correct structural distortions. The reform ensures only real gains are taxed and protects minority investors.
Expert analysis of UAE Free Zone tax planning for digital and consulting businesses. Corporate tax rules, QFZP eligibility, substance requirements, PE risks and transfer pricing compliance under Federal Decree-Law No. 47 of 2022.
Under the Companies Act, 2013 | Sections 230–232 | NCLT Jurisdiction ABSTRACT This article examines the concept, legal framework, and practical mechanics of a Composite Merger Scheme under Indian corporate law — an advanced restructuring mechanism that allows a merger and a demerger to be executed simultaneously within a single NCLT proceeding. Using the illustrative […]
Customs exemptions, MSME financing tools, and infrastructure reforms operate within statutory frameworks like the Customs Act, FEMA, and MSMED Act, ensuring fiscal policies are legally enforceable.
From 1 February 2026, most tobacco products attract 40% GST with excise-based levies replacing compensation cess. GST will now be computed on MRP instead of transaction value.
The Court held that unhygienic public facilities near a residence infringe the right to life and dignity under Article 21. MCD was directed to demolish the structures and provide proper waste management facilities.
The Court held that CBIC Master Circulars require mandatory pre-consultation before issuing high-value excise/service tax demands, even where extended limitation for alleged fraud is invoked. Notices issued without compliance were quashed.
Section 74A introduces a single GST demand provision for fraud and non-fraud cases from FY 2024-25 onwards. Authorities can no longer issue notices under Sections 73 or 74 for these periods.
