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When Is GST “Paid”: On Cash Ledger Deposit or on GSTR-3B Debit?
1. The central controversyA persistent dispute under GST is whether a taxpayer can be said to have paid tax merely by depositing money into the Electronic Cash Ledger, or whether payment is completed...
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Multiple Floors or Units May Still Represent “A Residential House” for Sections 54 and 54F
The Delhi Bench of the Income-tax Appellate Tribunal, in Ranjan Sen Jain v. ITO [2026] 188 taxmann.com 645 (Delhi - Trib.), has reiterated an important principle for claiming exemption under sections...
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Clause 12(d) of Form 26: A Reporting Clause with Assessment Consequences
1. Why Clause 12(d) should not be treated casuallyThe tax audit mechanism under section 63 of the Income-tax Act, 2025 is designed to place before the tax authorities a structured set of financial and...
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HUF as a Separate Tax Unit: Wealth Planning, Not Compliance Simplification
1. Why HUF planning is relevant for high-income familiesAs personal incomes rise, many taxpayers quickly move into the highest slab rates, particularly where salary, professional income, rent, dividen...
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Artificial Intelligence, Hallucination, and Judicial Scrutiny in India
Artificial Intelligence in Legal Research: Hallucinations, Judicial Concern and the Need for Verified Legal AI1. The attractive but dangerous shortcutA common anecdote now heard in professional circle...
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Cross-Border Secondment in India: A Tax and GST Structuring Guide for PE, FTS and RCM Risk
1. Why secondment arrangements have become high-risk in IndiaEmployee secondment within multinational groups is no longer treated by Indian tax authorities as a routine internal human-resource movemen...
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Cross-Border Secondment in India: A Practical Tax and GST Structuring Guide for PE, FTS and RCM Risk
1. Why secondment arrangements now need board-level attentionEmployee secondment within multinational groups is no longer viewed by Indian tax authorities as a routine internal HR movement. In many ca...
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Article- Electronic Notices on the GST Portal: Service, Communication and Limitation after Luxmi Traders
Electronic Notices on the GST Portal: Service, Communication and Limitation after Luxmi TradersThe Goods and Services Tax system was designed as a digital tax administration model. Almost every materi...
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High Court Refuses Direct Writ Challenge Where GST Tribunal Appeal Was Available
In Jericho Chemicals LLP v. Union of India, WP(C) No. 2342 of 2026, decided on 07.05.2026 by the High Court of Gauhati, the Court considered whether an assessee could bypass the statutory appellate me...
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GST cancellation order must disclose reasons: Gauhati High Court restores proceedings to SCN stage
In Nijumoni Gogoi v. Union of India, decided by the High Court of Gauhati in WP(C)/2383/2026 on 11-05-2026, the Court examined the validity of a GST registration cancellation order passed under the fr...
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Delhi High Court on GST SCN: Non-quantification of Interest and Penalty Does Not Automatically Vitiate Notice
In Sh. Bhupender Kumar, Proprietor of M/s Dabas Construction Co. v. Commissioner, GST, West Delhi, decided by the High Court of Delhi at New Delhi in W.P.(C) 1184/2026 & CM APPL. 5773/2026 on 11-05-20...
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Adjustment of Refund Against Contested Interest on Duplicate Transitional Credit: Issues Emerging from the High Court Ruling
The decision reported as [2026-VIL-222-MP] deals with a situation where transitional credit appeared twice in the taxpayer’s GST records—first through the TRAN form and again through GSTR-3B. The dupl...
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When Tax Compliance Becomes Impossible: Application of Lex Non Cogit Ad Impossibilia in Indian Tax Proceedings
1. The core idea: law cannot demand the impossibleTax statutes impose several duties on taxpayers—filing returns, furnishing documents, responding to notices, uploading forms, participating in reasses...
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Fit and Proper Requirements for InvITs and REITs: Ongoing Eligibility, Monitoring and Governance
1. Why “fit and proper” compliance matters in an InvIT structureInfrastructure Investment Trusts, or InvITs, pool capital from public investors, institutional investors and other eligible participants...
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Post-Supply Discounts under GST: The Continuing Gap Between Law and Workability
1. Meaning and commercial treatment of post-supply discountsA post-sale or post-supply discount is a price reduction granted after the original supply of goods or services has already taken place and...
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UK VAT Update: Capital Goods Scheme Narrowed to Ease Compliance for Businesses
The United Kingdom has revised the operation of its VAT Capital Goods Scheme (CGS) with the objective of making VAT compliance simpler, particularly for businesses holding lower-value capital assets....
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Section 74 GST Notices: The First Test Is Whether the Notice Shows Fraud
1. Why Section 74 Cannot Be Used Like Section 73Whenever a taxpayer receives a GST show cause notice under Section 74 of the Central Goods and Services Tax Act, 2017, the immediate reaction is usually...
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Direct Writ Petition or Statutory Appeal under GST: Choosing the Correct Forum
1. Why the question mattersGST litigation in India now operates within a detailed statutory framework. The Central Goods and Services Tax Act, 2017 provides a step-by-step mechanism for adjudication a...
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Clause 46 of Form 26: Compliance Reporting for Forms 98, 165, 166 and 167
1. Clause 46 is a reporting clause, not a computation clauseClause 46 of Form 26 is concerned with verification of statutory information-reporting compliances under the Income-tax Act, 2025 and the In...
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Managing Disputed Income-tax Demands: Stay, Interest, Waiver, Instalments and Recovery Safeguards
Scrutiny assessments often lead to substantial tax demands, especially where the dispute arises from legal interpretation, disallowance of expenditure, treatment of loans or cash credits, unexplained...