GSTATION – A Monthly GST Litigation Newsletter – August 2026
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Assignment of Leasehold Rights: Is It Taxable under the GST Regime? Supreme Court in Union of India v. Gujarat Chamber of Commerce and Industry
An industrial entity holding a plot allotted by the Gujarat Industrial Development Corporation on a
Can Section 482 Reopen a Concluded Cheque-Bounce Case?
Can a person convicted in cheque-dishonour proceedings return to the High Court years later and
Examining the Supreme Court’s Ruling on Mandatory Notice Before FERA Prosecution
For twenty-three years, two foreign-exchange prosecutions remained stuck at the stage of summons. The underlying
Retrospective Withdrawal of Tax Exemption: Supreme Court’s Ruling in Asia Sugar on Imported Sugar, Penalty and Interest
Retrospective tax legislation occupies a peculiar constitutional space. Legislatures possess broad authority to rewrite fiscal
Can PMLA be used to prosecute what is, at its core, a civil or commercial dispute?
The question becomes difficult because the PMLA does not begin with the underlying dispute. It