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
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
Upstream GST Default, ITC Denial and Section 74: Safecon after Bhandari Scrap Traders
A purchasing dealer receives the goods, pays the entire invoice value through banking channels and
Bombay High Court Calls for Administrative Clarity on Pre-Deposits Through Form GST DRC-03 in Legacy Tax Appeals
The transition from the erstwhile indirect tax regime to the Goods and Services Tax (GST)
Bombay High Court Rules GST Proceedings Against Amalgamated Entity Are Void Ab Initio
Can tax authorities continue legal proceedings against a company that has already ceased to exist
Allahabad High Court on GST Transit-State Powers: Limits on Section 129 Penalties, Cross-Empowerment, and Interstate Goods Detention
In a significant ruling on the limits of GST enforcement powers, the High Court of
Can a Contractual Obligation Constitute Consideration? Karnataka High Court Clarifies the Scope of Service Tax in Canara Bank
Can the mere contractual obligation of a bank customer to maintain a Minimum Average Balance
Kerala High Court on ISD, Cross-Charge and ITC Distribution Under GST
Can GST authorities deny input tax credit and impose tax demands merely because an assessee