Legal topics directory
Find legal services, topic briefings, insights and lawyer profiles. Results link to existing pages; they are not legal advice.
2976 results. Page 47 of 100.
- GST insights
Cross charge versus ISD after the mandatory Input Service Distributor amendment
For years these were treated as alternatives. Since April 2025 one of them is mandatory, and the other is still required for the rest.
- GST insights
Cross empowerment under Section 6 and jurisdictional objections
Whether a state officer can issue a notice under the central enactment, and vice versa, has decided entire batches of cases.
- GST insights
Deemed exports and the refund to the recipient
A category where the tax is paid, the supply is domestic, and either party may claim the refund. Only one of them should.
- GST insights
Departmental appeals and the review mechanism under Section 107(2)
An order in your favour is not final for six months. Most taxpayers do not know that clock is running.
- GST insights
The eleven findings that appear in almost every departmental audit
The list has not changed in five years. Which means it can be closed before the auditor arrives.
- GST insights
Dharmendra M. Jani: the constitutional attack on intermediary taxation, and where it stands
A commission agent earning in dollars was taxed as though he had supplied in Mumbai. Two judges disagreed, a third decided, and the provision remains on the statute book.
- GST insights
Drafting grounds of appeal in GST: the structure that wins
Grounds are not a summary of your reply. They are a list of the errors in the order, each capable of standing alone.
- GST insights
From DRC-01 to DRC-07: the adjudication chain in one page
Every form in the chain has a consequence and a deadline. Knowing which form you are holding tells you what you can still do.
- GST insights
DRC-01A pre notice intimation: reply, pay, or wait?
The cheapest exit in GST is here, and so is the most common unforced admission.
- GST insights
Voluntary payment in DRC-03 and the trap of admission
The form has a dropdown for the reason you are paying. That dropdown has decided more disputes than most arguments.
- GST insights
E-invoicing non compliance: consequences and cure
An invoice without a reference number is not an invoice. The consequence lands on your customer as much as on you.
- GST insights
Clerical errors in the e-way bill and Circular 64/38/2018
A digit wrong in a vehicle number is not tax evasion. There is a circular that says so.
- GST insights
E-way bill law in 2026: generation, validity and the recent portal changes
A document that stops trucks. Its rules are administrative, and its consequences are not.
- GST insights
EPC contracts and the single versus split contract debate
Splitting supply, services and civil work changes the tax. Whether the split survives depends on whether it was real.
- GST insights
Exemption notifications: strict construction and the burden on the claimant
An exemption is not a right. It is a concession, and the person claiming it carries the whole burden.
- GST insights
Expired e-way bill in transit: penalty, defence and precedent
The most common detention in India, and the one with the strongest authority in the taxpayer's favour.
- GST insights
Export of services: the five conditions and where claims fail
All five must be satisfied. Refund claims are refused on the one nobody documented.
- GST insights
Export proceeds not realised: recovery of the refund already granted
A refund granted on an export is conditional. If the money never arrives, the department comes back.
- GST insights
Export refund readiness: the document checklist
Twelve documents. If all twelve exist before you file, the claim is usually sanctioned.
- GST insights
Export refunds: the LUT route versus the IGST route
One decision at the start of the year determines your working capital for the whole of it.
- GST insights
Fake invoicing and circular trading allegations: building the defence file
This is the allegation that carries arrest, attachment and prosecution together. The defence is documentary and it has to be built before the summons.
- GST insights
Free of cost supplies, warranty replacements and moulds
Three fact patterns where nothing is charged and the department nevertheless finds a supply.
- GST insights
Cloud kitchens, food delivery and the restaurant service fiction
The platform pays the tax on the food. Everything else about the transaction is still contested.
- GST insights
Foreign companies doing business with India: the GST obligation set
Five ways a foreign company acquires an Indian tax obligation without opening an office.
- GST insights
Government contracts, escalation clauses and rate changes
A contractor with a fixed price, a government customer, and a rate that changed after the bid. The contract decides who loses.
- GST insights
GST 2.0: two slabs did not end classification litigation, they moved the battle line
Ninety nine percent of the twelve percent slab went to five. Ninety percent of the twenty eight percent slab went to eighteen. Every one of those movements is a transition dispute waiting to be assessed.
- GST insights
The forty percent demerit slab: scope and litigation risk
A high rate band invites two things: aggressive classification by the department, and aggressive restructuring by taxpayers. Both end in litigation.
- GST insights
Appeal limitation: the working sheet
Six fields. Fill them the day the order is uploaded.
- GST insights
Pre-deposit under Sections 107 and 112: the corrected arithmetic
The most expensive miscalculation in GST practice. It is also the easiest to get right.
- GST insights
GST appeals in 2026: the complete route from DRC-07 to the Supreme Court
Five forums, five limitation periods, two pre-deposits. The route is simple; the dates are not forgiving.