Recording: Article Writing Competition 2026
Recording and other details about the Article Writing Competition 2026 event
Tag: GST
Two SCNs Arising from a Common Investigation Retain Separate Legal Identity and Stay in One Does Not Bar Adjudication of the Other
The Hon’ble Delhi High Court in A V International & Anr. declined to interfere with the Order-in-Original passed pursuant to the First SCN and held that two SCNs arising out of a common investigation conducted by the DRI retain their independent legal identity, notwithstanding interconnected facts, a…
Omission of Rule 96(10) of the CGST Rules without a saving clause nullifies all pending proceedings
The Hon’ble Supreme Court in M/s. Goodluck India Limited & Anr. dismissed the appeals filed by the Revenue and declined to interfere with the judgment of the Hon’ble Gujarat High Court in Addwrap Packaging Pvt. Ltd. &A nr. , thereby affirming that the omission of Rule 96(10) of the CGST Rules vide Notification No. 20/2024-Central Tax dated October 08, 2024, without any saving clause, applies squarely to ..
Genuine purchasers cannot be denied ITC or subjected to custodial interrogation for supplier’s default absent prima facie collusion
The Hon’ble Karnataka High Court in Abdul Majid & Ors. granted anticipatory bail to three registered purchasers who were apprehending arrest under Section 132 of the CGST Act on the allegation of availing bogus ITC from allegedly fictitious suppliers..
Practical Difficulties, Procedural Issues Suggestions for the GST Council
B Venkateswaran, IRS , Central GST (Retired), GST Consultant has listed all the practical difficulties, procedural issues and give suggestions for the GST Council to consider.
From Fault-Based Demand to a Unified Code: Sections 73, 74 and the New Section 74A of the CGST Act, 2017
The determination and recovery of tax dues lies at the heart of any tax administration, and CGST Act has, since its inception, drawn a sharp statutory line between two categories of default.
Foreign Buyer, FTWZ Delivery – Is the Supply Zero-Rated under GST?
Does every transaction involving a foreign buyer qualify as an export under GST?
ROLE OF ARTIFICIAL INTELLIGENCE IN GST LITIGATION
The rapid advancement of AI has transformed numerous industries, including healthcare, finance, education, and legal services, in recent years, the legal profession has also witnessed increasing integration of AI-powered tools for research, drafting, documents analysis and case managements.
MONETIZED INFLUENCE: UNPACKING GST IN THE YOUTUBE ECONOMY
Behind every video that entertains lies a transaction that the law does not overlook. The influencer economy may appear fluid, creative, and informal, but its revenue streams are structured, traceable, and firmly within the framework of GST.
Procedure to File an Appeal before the GST Appellate Tribunal
This article provides a comprehensive overview of Section 112 of the CGST Act, 2017.