The Supreme Court has agreed to examine an important limitation issue under the GST law: whether the requirement under Section 74(2) of the Central Goods and Services Tax Act, 2017, that a show cause notice must be issued at least six months before the last date for passing the adjudication order, is a binding jurisdic...
Read the full article →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.
Today's paper
The desks that publish every week.
Also worth reading
All articles →Across every practice area, most recent first.
1. Why maintenance becomes important in matrimonial disputesMarriage breakdown often creates serious financial hardship, especially where one spouse,...
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...
1. The controversy before the Bengaluru Special BenchThe Special Bench of the Income Tax Appellate Tribunal, Bengaluru, by its order dated 13 July 202...
1. Why post-clearance correction became necessaryFor many years, Indian customs law proceeded on the basis that the assessment of imported or exported...
1. Why delay matters in Gangsters Act proceedingsThe Uttar Pradesh Gangsters and Anti-Social Activities (Prevention) Act, 1986 is not an ordinary pena...
This global reporting update brings together recent developments from the International Accounting Standards Board (IASB), the Financial Reporting Cou...
Browse by practice area
15,729 articles across 13 practice areas.
Article directory
Every practice area, with what is behind it.