Kerala HC Restores GST Registration Cancelled by Consultant’s Error under Art. 226: Legal Principles, Guidance & Risk Controls Executive Summary The Kerala High Court’s recent decision in Pixel Trading &…
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The GST regime, with its promise of streamlined indirect taxation, places a premium on procedural fairness—especially when it comes to demands and recovery. Yet, a persistent compliance issue has come…
Leasehold-to-Freehold Conversion and GST: Why This Case Matters The question of whether GST applies to the conversion of property from leasehold to freehold has become a flashpoint for property owners,…
Executive Summary GST disputes over combo products—like charger and battery packs—have become a flashpoint for both tax authorities and businesses. The recent Delhi High Court ruling in IMS Mercantiles Ltd…
The GSTN’s latest advisory on Rule 10A is a wake-up call for every business registered under GST. If you haven’t updated your bank account details on the GST portal, the…
The Goods and Services Tax (GST) registration regime is the backbone of business continuity in India’s indirect tax landscape. Cancellation of GST registration is not just a technical penalty—it can…
Executive Summary The Appellate Authority for Advance Ruling (AAAR) under the CGST Act is bound by a strict statutory limitation: appeals must be filed within 30 days from the date…
Executive Summary The Allahabad High Court’s decision in Singhal Iron Traders v. Addl. Commissioner (Nov 3, 2025) marks a significant milestone for GST-registered businesses. The Court held that Input Tax…
GST refunds are a lifeline for many Indian businesses, especially exporters and service providers. Yet, the process is often fraught with delays and uncertainty—sometimes due to the Department’s discretionary powers…
GST Appeals and the Four-Month Limitation: A Turning Point in Tax Litigation The Goods and Services Tax (GST) regime, while aiming for uniformity and efficiency, has often left taxpayers and…
The principle of natural justice—no one should be condemned unheard—is a cornerstone of Indian tax law. Its relevance is especially pronounced in GST proceedings, where the stakes for businesses and…
The Income Tax Appellate Tribunal (ITAT) Ahmedabad’s May 2024 decision in the case of OM Tapovan Charitable Trust has sent a clear message to the charitable sector: even a single…