GSTR 1 and GSTR 3B: Rectification beyond Statutory Timelines? In a democratic state, clear separation of powers is cardinal to maintain balance among three organs of Democracy i.e., Executive, Legislative and Judiciary. While Legislature enacts laws and Executive...
Advance Rulings under GST: A complex antidote!!! Under GST, Advance Ruling mechanism was presented with noble objective of stemming the tide of litigations. Over five years passed by, yet there are certain unknown infirmities showing up in this mechanism, with time....
GST Portal – Fifth Estate of the GST Law! Buoyancy of revenue collections post shift to the GST regime is most talked about financial news currently. This feat was impossible to achieve without seamless integration of technology with law, a foundation on which GST law...
Penal provisions under tax laws – Brushing up long prevailing jurisprudence The Apex Court in the recent case of State of Gujarat v. Saw Pipes Limited, 2023-VIL-42-SC has held, in the context of Section 45 of the Gujarat Sales Tax Act, 1969, that imposition of penalty...
In the midst of pre / post: Exporters lost an important battle Foreign trade is an important element in a Country’s growth. In order to ensure that Indian goods and services are at a competitive price tag in the international market, the Government introduces Foreign...
Intermediary services: The puzzle complicates further!! Taxability of intermediary services and place of supply of such services has been under dispute for long. Constitutionality of the provision was upheld by the Gujarat High Court, however, a split verdict was...
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