ITAT Ranchi on Reopening Based on Wrong Bank Details – Lessons from the Pradeep Kumar Narsaria Case When Wrong Bank Data Triggers a Reassessment The Income Tax Department’s increasing reliance…
Introduction Across India, businesses are increasingly facing aggressive GST recovery actions, with the department swiftly issuing Form DRC-13 notices to banks and third parties. These notices, often resulting in sudden…
1. Executive Summary GST appeals are a critical safeguard for taxpayers, especially when faced with adverse orders like registration cancellation. But what happens if you miss your hearing? Can the…
The Allahabad High Court’s decision in Singhal Iron Traders v. Addl. Commissioner (Nov 3, 2025) marks a decisive shift in the landscape of Input Tax Credit (ITC) disputes under GST….
Setting the Scene: Why Gospell Press Matters GST compliance in India is a complex web, but one principle stands out: not every procedural misstep should lead to the harshest consequences….
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 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…
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…