GST on Ocean Freight: ITC Eligibility, Legal Challenges
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…
Madras HC: Export Incentive Not Denied for GST S.129 Breach. Excess Penalty Adjustable
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…
Supreme Court Allows GST Return Rectification Beyond Due Dates: Key Takeaways for Businesses
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 Cancellation Not Allowed Beyond Ground Mentioned in Show Cause: Allahabad High Court
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…
Delhi HC Sets Crucial Precedent: No Withholding GST ITC Refunds Without Challenging Appellate Orders
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….
Karnataka HC Landmark Judgement Clarifying Intermediary Vs Principal-to-Principal Distinction in GST
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…
Allahabad High Court Quashed Overjealous GST Recovery when 10% Pre-Deposit already made in Section 112
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….
GST Notices Upload to GSTN Portal is Treated as Served : Delhi High Court
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…
Services Omitted from GST Registration Can’t Bar Zero-Rate Refund: AP High Court
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…