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Introduction to Section 8 CompaniesSection 8 of the Companies Act, 2013, along with its preceding statutes, enables entities to register as companies with charitable objectives, such as advancement of...

1. Introduction: The End of IGST Refund Denial under Rule 96(10)On June 13, 2025, the Gujarat High Court issued a pivotal judgment in the case of Addwrap Packaging (P.) Ltd. v. Union of India ([2025]...

Introduction: GST at the Brink of a New EraThe Goods and Services Tax (GST), which marked its eighth anniversary on July 1, 2025, stands as a transformative measure in India’s indirect tax landscape....

1. Introduction to Cryptocurrency and Blockchain RegulationThe emergence of blockchain and digital currencies has revolutionized financial transactions, offering decentralized, transparent, and secure...

1. Introduction to GST TDS ProvisionsThe system of deducting tax at source (TDS) under the Goods and Services Tax (GST) framework commenced on 1st October 2018. This guide aims to provide a detailed e...

Introduction to TDSi) Understanding TDS MechanismTax Deducted at Source (TDS) is a system put in place by the Indian Income Tax Department, wherein an assessee responsible for making specific payments...

July 2025 requires assessees, businesses, and corporates in India to adhere to a host of tax, regulatory, and statutory deadlines under various laws including GST, Income Tax, ESI/PF, FEMA, SEBI, and...

Large-Scale Issuance of Section 143(2) Notices: Context and DriversIn June 2025, the Income Tax Department initiated an extensive dispatch of scrutiny notices under Section 143(2) for the Assessment Y...

Introduction to Buyback of Shares and Its Strategic ImportanceBuyback of shares is a significant mechanism in Indian corporate finance, allowing companies to repurchase their own equity from existing...

Introduction to Section 17 of the GST ActSection 17 of the Goods and Services Tax (GST) Act provides the statutory framework for the allocation of Input Tax Credit (ITC) when goods or services are use...

Introduction to Input Tax Credit (ITC) Framework under GSTInput Tax Credit (ITC) is a foundational element in the Goods and Services Tax (GST) system, permitting registered assessees to offset their t...

1. Overview – The Essential Yet Elusive GST Dispute Redressal MechanismThe Three-Tier Appeal System under GST Law(i) The GST architecture was designed with a structured, three-level appellate framewor...

IntroductionThe Patna High Court, in its recent decision in the case of M/S Great Eastern Hire Purchase Private Limited (Civil Writ Jurisdiction Case No.18049 of 2024), imposed a penalty on a GST offi...

ITC Eligibility When Goods Delivered Directly to End Consumeri) Judicial ViewpointThe Patna High Court in M/s Sane Retails Private Limited v. State of Bihar (CWJC No. 470 of 2024, decided 11 April 202...

Overview of the Allahabad High Court’s DecisionThe Allahabad High Court, in its judgment in the matter of M/s T.K. Printers v. Additional Commissioner Grade 2 and Another, clarified that the impositio...

Background and Author’s PerspectiveA friend recently posed a pressing question: after losing before the Commissioner (Appeals), should we go straight to the High Court, or has GSTAT commenced in Mumba...

1. Introduction: The ESOP Dilemma for Start-Up Founders(i) Evolving Compensation Methods in Start-UpsStarting a new business venture often requires founders to take on numerous roles, frequently optin...

1. Introduction to the National Company Law Tribunal (NCLT)The National Company Law Tribunal (NCLT) was established under Section 408 of the Companies Act, 2013 (CA 2013) as the chief adjudicatory bod...

OverviewThe Central Goods and Services Tax (CGST) Act, 2017, is designed with a range of interrelated provisions that can, in specific situations, lead to several liabilities arising from a single con...

Introduction: Understanding IGST Refund Delays for ExportersMany Indian exporters, despite adhering to all GST compliance requirements, have experienced significant delays in receiving IGST refunds. A...