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Automatic Cross-Empowerment of State and UT Tax Officers Under the CGST Act
Understanding Cross-Empowerment Under Section 6(1) of the CGST Acti) Background and Allocation of JurisdictionWith the introduction of the Goods and Services Tax (GST) in 2017, businesses and other as...
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Interest Overcharging by GSTN Portal: Non-Compliance with Amended Rule 88B
Overview of the IssueThe GSTN portal continues to automatically calculate and display interest on the total amount debited from the Electronic Cash Ledger (ECL) for delayed GSTR-3B returns, without fa...
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Delhi High Court Validates Issuance of Consolidated GST Show Cause Notices Covering Multiple Financial Years
Overview of Recent Judicial DevelopmentsThe Supreme Court of India, on September 1, 2025, dismissed without consideration the Special Leave Petition (Civil) No. 23774 of 2025 filed by Ambika Traders,...
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Comprehensive Overview of GST Assessment Procedures: Self-Assessment, Scrutiny, and Provisional Assessment
Introduction to GST Assessment FrameworkThe Goods and Services Tax (GST) regime in India relies on the regular filing of returns—monthly or quarterly—by assessees for the collection of indirect taxes....
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Analysis of ITC Demand and Penalties Due to Retrospective Supplier Registration Cancellation under GST
Overview of Input Tax Credit (ITC) and Relevant ProvisionsInput Tax Credit (ITC) is a key feature under the Central Goods and Services Tax (CGST) Act, 2017, designed to prevent the cascading of taxes....
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GST Treatment of Supplies to and from SEZs: An Analytical Review of the Dual Regime
1. IntroductionSpecial Economic Zones (SEZs) in India are designated areas aimed at fostering economic growth by offering a more business-friendly environment. While these zones offer a range of incen...
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GST 2.0: Impact of Rate Rationalization on the Paper, Packaging, and Printing Sectors
Introduction: GST 2.0 and Its Broad ImpactThe Central Goods and Services Tax regime in India experienced a landmark change following the 56th GST Council Meeting on September 3, 2025. This “GST 2.0” o...
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28% GST on Online Gaming: Impediment to Growth or Step Towards Regulation?
Introduction to GST and Its Impact on the Gaming SectorThe introduction of the Goods and Services Tax (GST) in 2017 marked a significant overhaul in India’s taxation system, influencing all sectors, i...
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Retrospective GST Registration Cancellation: Requirement of Clarity and Specificity in Show Cause Notice
Background and Judicial ContextThe Calcutta High Court, in the matter of Nikita Agarwal v. The Assistant Commissioner of Revenue Commercial Taxes and State Tax, Jorasanko Charge & Others, addressed th...
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Escalating Compliance Obligations Under the Companies Act, 2013
1. Escalating Compliance Obligations Under the Companies Act, 2013(i) Introduction: Shifting from Clarity to ComplexityWith the replacement of the Companies Act, 1956, by the Companies Act, 2013, corp...
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Supreme Court Clarifies ‘Disposal Test’ for Permanent Establishment under India-UAE DTAA: Insights from the Hyatt Case
1. Overview The landmark decision by the Supreme Court of India in Hyatt International Southwest Asia Ltd. v. Additional Director of Income Tax [2025 INSC 891] has provided crucial clarity on the dete...
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Taxability of Hardship Compensation in Redevelopment: Capital Receipt, Not Income
1. Taxability of Hardship Compensation in Redevelopment: Capital Receipt, Not Income(i) Overview and BackgroundIn the context of property redevelopment, members of co-operative housing societies often...
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ITAT Mumbai Sets Aside Reassessment Due to Expiry of Limitation for Section 148 Notice
Background and Case Overview(i) Facts of the Case(a) The Income Tax Appellate Tribunal (ITAT) Mumbai examined the legality of reassessment proceedings for Assessment Years (AYs) 2013-14 and 2014-15.(b...
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Full TDS Credit for Assessee: An Analysis of Tribunal’s Ruling in Eastern Shipping (P.) Ltd. v. Income Tax Officer
Introduction: TDS Complexities and a Landmark Case(i) TDS Mechanism and Practical IssuesTax Deducted at Source (TDS) often leads to confusion and litigation, even among well-versed assessees. A recent...
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Distinction Between TDS and Advance Tax in Imposition of Interest under Section 234B: A Legal and Administrative Analysis with Judicial and CAG Perspectives
OverviewSection 234B of the Income-tax Act, 1961, mandates the payment of interest where there is a default in paying advance tax. A persistent issue has been whether this interest should also be levi...
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Foreign Source Exclusion for Fees for Technical Services: Key Issues and Litigation Trends
1. Overview of Taxation for Non-Residents in Indiai. Scope of Taxable Income for Non-ResidentsUnder Indian tax law, the chargeability of income for residents and non-residents is clearly defined. Non-...
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Supreme Court’s Interpretation of Section 6(2)(b) and GST Investigation Protocols: The Armour Security Decision
Overview of the DecisionThe Supreme Court, in its landmark judgment dated 14 August 2025 in the case of M/s Armour Security (India) Ltd. v. Commissioner, CGST, Delhi East Commissionerate & Another (Sp...
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A Comprehensive Guide to Interest Calculation under the Income Tax Act
Introduction: Purpose and Structure of Interest ProvisionsInterest provisions in the Income Tax Act are designed to address the value of money lost due to delays in tax payments or errors in refunds....
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Section 87A Rebate: Processed ITR and the Unexpected Notices – A Comprehensive Overview
Introduction: Unanticipated Tax SurprisesThe Indian Income Tax landscape is often full of unexpected developments, and recent events have again highlighted the element of surprise faced by assessees....
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Interest Liability under Section 234B on 115BBE Income for Senior Citizens: Legal Analysis and Compliance Checklist
OverviewA recurring issue arises during income tax assessments when unexplained credits or investments, taxable under Section 115BBE, are added to a senior citizen’s income. Assessing Officers commonl...