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…
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….