This article examines how GST enforcement shifts the burden of supplier failures onto bona fide buyers. The...
GST
GST law continues to deny ITC on buildings and civil structures used in manufacturing. This significantly increases...
GST law bars returns after three years, but an approval-based unbarring facility offers limited relief. Filing is...
The GST portal now adjusts interest using minimum cash ledger balance during delays. Taxpayers must still verify...
India shifts tobacco GST to RSP-based valuation from Feb 2026, raising tax outflows, tightening liquidity, and reshaping...
GST Network has issued an advisory introducing significant system enhancements in GSTR-3B beginning with the January 2026...
Karnataka High Court held that jurisdiction under Article 226 read with section 482 of Cr.P.C. is exercisable...
Courts have held that the two-year limit under Section 54 is not mandatory in all cases. Where...
The Tribunal held that no profiteering arose where the ITC-to-cost ratio declined after GST. The key takeaway...
The Court held that once one GST authority initiates proceedings, the other cannot start fresh action on...