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A Professional Guide Towards Filing Petitions Before GST Appellate Tribunal

December 11, 2025 2514 Views 0 comment Print

Introduction: After a long wait, finally rules related to Goods and Services Tax Appellate Tribunal (GSTAT) are prescribed on 24th April, 2025. Chapter III of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTAT Rules), outlines the process of filing appeals with the GSTAT. This article explains the procedure for filing an appeal […]

Key Responsibilities of High Court Registrar

December 11, 2025 1581 Views 0 comment Print

Explains the Registrar’s administrative and quasi-judicial functions, highlighting their role in managing staff, filings, and court procedures. Key takeaway: the Registrar ensures smooth court operations.

Minor Can’t Consent To Sex: Calcutta HC

December 11, 2025 762 Views 0 comment Print

Calcutta High Court holds that minors lack legal capacity to consent, upholding life imprisonment for sexual assault under POCSO and IPC provisions. The ruling reinforces child protection laws.

Taxability of Gratuities Received By An Employee

December 11, 2025 7896 Views 0 comment Print

Explains how gratuity exemptions differ for government, private, and Gratuity Act–covered employees. Key takeaway: exemption is capped at ₹20 lakh, and excess becomes taxable.

Why Business Valuation Become Mandatory: What Every Company Must Know

December 11, 2025 1011 Views 0 comment Print

Explains how multiple regulators now require valuation for corporate, tax, and investment transactions. Key takeaway: valuation has become a legal and strategic necessity.

GST on Warehousing & Allied Services by FTWZ to Foreign Clients

December 11, 2025 1731 Views 0 comment Print

FTWZ units providing warehousing and logistics to foreign recipients qualify for IGST zero-rating, ensuring tax efficiency under Section 16 and Schedule III of CGST Act.

AI Content Detector for Publishers: Stopping Low-Quality AI Articles

December 11, 2025 519 Views 0 comment Print

Many publishers deal with a rising flood of machine-written text. Some articles look fine on the surface, but problems appear once you examine structure, rhythm, and depth.

Section 66 Applications (Fraudulent Transaction): Why RPs Avoid Filing & What Needs to Change

December 11, 2025 735 Views 0 comment Print

Explains why Section 66 applications rarely succeed despite their power, highlighting systemic delays and gaps and outlining reforms needed to make accountability real.

Eligibility to Practice Before GST Appellate Tribunal (GSTAT)

December 11, 2025 15195 Views 0 comment Print

Explains eligibility under Section 116, highlighting that only advocates, CAs, CMAs, CSs, GSTPs, retired officers, and authorised employees can practice before GSTAT.

Section 87A Rebate vs Standard Deduction under Section 16(ia)

December 11, 2025 2124 Views 0 comment Print

Explains how Section 87A rebate applies only below fixed income limits, while the standard deduction continues to reduce taxable salary irrespective of income level.

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