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TaxCorp · Articles Thursday, 20 August 2026

Expert writing across every domain, in one place

Analysis, opinions and practice notes on Income Tax, GST, Company Law, Customs, FEMA and the profession — published as they are approved by our editors.

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Across every practice area, most recent first.

GST GST Treatment of Corporate Guarantees after the Gujarat High Court Ruling in Torrent Power

1. Why the decision mattersCorporate guarantees given by a parent company, holding company or group entity for the borrowings of another group company...

GST Section 16(2)(c) and ITC: When Vendor Default Becomes the Buyer’s Problem

1. The new compliance reality after Bhandari Scrap TradersThe decision of the Supreme Court in Bhandari Scrap Traders has changed the practical tone o...

GST Omission of Rule 96(10): Pending IGST Export Refunds Cannot Be Rejected on a Dead Provision

1. The Supreme Court settles the immediate controversyThe Supreme Court’s decision in M/s Goodluck India Limited and Another v. Union of India and Oth...

GST Legacy TRAN Credit Disputes Under GST: Why Jurisdiction Matters Before GSTAT

The introduction of GST required businesses to migrate accumulated credits from the earlier indirect tax framework—such as VAT, Service Tax and Centra...

GST Re-determination under Section 75(2) of the CGST Act: The Missing Answer on Limitation

Section 75(2) of the Central Goods and Services Tax Act, 2017 creates a special mechanism for cases where the department begins proceedings on the all...

GST Penalty-only GST appeals: when can an assessee avoid pre-deposit?

1. Appeal is a statutory remedy, but conditions matterThe ability to challenge an adverse tax order before an appellate authority is not an inherent o...


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