1. The core dispute: payment under law or payment for supply?A recurring controversy under the Goods and Services Tax law is whether amounts compulsorily paid under a statute—such as regulatory charges, licence fees, mining-related contributions, environmental payments or similar levies—can be brought within the GST ne...
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GST
Supplier’s GST Default and Buyer’s ITC: Supreme Court Tilts the Balance in Favour of Revenue
On 24 July 2026, the Supreme Court brought substantial clarity to one of the most disputed issues under the Goods and Services Tax regime: whether a g...
GST
Inverted Duty Refunds Under GST: Why Circulars Cannot Narrow Section 54(3)(ii)
1. The core issueThe decision of the Madras High Court in Vindhya Spinning Mills (P.) Ltd. v. Assistant Commissioner of CGST and Central Excise [2026]...
Income Tax
Alimony, Maintenance and Their Income-tax Implications in India
1. Why maintenance becomes important in matrimonial disputesMarriage breakdown often creates serious financial hardship, especially where one spouse,...
Income Tax
Clause 13 of Form 3CD and ICDS III: Tax Audit Approach for Construction Contracts
1. Why Clause 13 Needs a Deeper Review TodayClause 13 of Form No. 3CD is no longer a routine disclosure about the method of accounting adopted by the...
Income Tax
Section 143(2) Notice in Wrong Format: Curable Irregularity or Fatal Jurisdictional Defect?
1. The controversy before the Bengaluru Special BenchThe Special Bench of the Income Tax Appellate Tribunal, Bengaluru, by its order dated 13 July 202...
Custom
Section 18A of the Customs Act: India’s Move Towards Trust-Based Post-Clearance Revision
1. Why post-clearance correction became necessaryFor many years, Indian customs law proceeded on the basis that the assessment of imported or exported...
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