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…
Ocean freight is the backbone of India’s import economy. With over 90% of India’s trade by volume moving through sea routes, the cost and tax treatment of ocean freight directly…
Navigating GST Compliance: Relief for Exporters Facing Technical Lapses Exporters in India operate in a regulatory environment where even minor procedural missteps can trigger significant consequences. The recent Madras High…
In a landmark move, the Supreme Court of India has opened the door for businesses to rectify errors in their GST returns even after the statutory deadlines have lapsed. This…
GST registration is the lifeblood of compliance for businesses operating in India’s indirect tax regime. It’s not just a number—it’s the gateway to lawful trade, input tax credits, and seamless…
For exporters and GST-registered businesses, the timely release of Input Tax Credit (ITC) refunds is more than a matter of cash flow—it’s a lifeline for operational continuity and global competitiveness….
I. Executive Summary The Karnataka High Court’s recent decision in the case of M/s Columbia Sportswear India Sourcing Pvt. Ltd. vs. Union of India & Ors. marks a pivotal moment…
When the wheels of tax administration move too swiftly, they risk running roughshod over the very safeguards that keep the system fair. The recent Allahabad High Court decision in S.A.B….
The digital transformation of tax administration in India has been nothing short of dramatic. With GST compliance now almost entirely online, the way government communicates with taxpayers has shifted from…
GST, Zero-Rated Supplies, and a Refund Roadblock The Goods and Services Tax (GST) regime in India was designed to simplify indirect taxation, especially for businesses engaged in cross-border trade. One…