The issue was whether India’s tax and customs platforms require national-security-level protection. The government held that ICEGATE, ECCS, and ACES–GST qualify as Critical Information Infrastructure, mandating stricter cybersecurity and access controls.
NGO Darpan creates a central identity for trusts and NGOs. A valid Darpan ID is now essential for grants, CSR funding, and FCRA compliance.
Consolidated GST notices are common but risky. Their validity depends on strict compliance with year-wise limitation and clear allegations for each period.
Section 194T mandates 10% TDS on salary, interest, and remuneration paid to partners. Firms must now deduct tax at source once partner-wise payments exceed Rs. 20,000 annually.
This article outlines key GST and Income Tax resolutions for 2026. Following them helps taxpayers avoid penalties and stay compliant year-round.
The compliance framework outlines layered regulatory obligations for NBFCs based on systemic importance. It highlights key filings and timelines essential for regulatory adherence.
Explains how GST law distinguishes detention under Section 129 from confiscation under Section 130, highlighting when authorities can legally invoke each provision.
The Supreme Court stayed GST proceedings after finding the show cause notice under Section 74 contained only figures without explaining fraud or suppression. The ruling stresses that detailed allegations are mandatory to invoke extended limitation.
The article highlights how High Court Benches are unevenly allotted across States, leaving large regions without accessible courts. It underscores how this disparity undermines equality and access to justice.
This piece argues that although GST is architected as a technology-driven regime—based on online registration, portal filings, e-invoicing, e-way bills and bank-linked payments—field enforcement often continues with a pre-GST physical presence mindset.
