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 50 of 100.
- GST insights
Joint development agreements: who pays, when, and on what value
Two supplies in opposite directions, neither settled in cash. The tax arrives before the money does.
- GST insights
Jurisdictional error versus error within jurisdiction
The distinction that decides whether you are in the High Court or the appellate authority.
- GST insights
Munjaal Manishbhai Bhatt: the one third land deduction is optional, not mandatory
A buyer paying for a plot worth more than the building challenged a deemed deduction, and won. Most developers still apply the deeming provision blindly.
- GST insights
Late fee waivers for GSTR-9 and GSTR-10
For a dormant registration with years of unfiled returns, the late fee is usually larger than the tax.
- GST insights
Leasing of land and buildings: the exemption boundary
Sale of land is outside GST. A lease of land is not. Everything turns on which side of that line the transaction sits.
- GST insights
Liaison offices, branch offices and the permanent establishment overlap
An office that is not allowed to earn income, taxed on services it did not charge for.
- GST insights
Liquidated damages, penalties and notice pay recovery
Amounts received because something went wrong. A circular says they are not consideration. Officers still demand tax on them.
- GST insights
Mandatory Input Service Distributor: the compliance rebuild
From 1 April 2025 this is not a choice. Most vendor masters have not caught up.
- GST insights
Marketplace sellers: registration, warehouse states and returns
Selling on a platform creates a compliance footprint in states you have never visited.
- GST insights
Merchant exporter supplies at 0.1 percent and the refund consequence
A concessional rate that helps the merchant exporter and strands credit with the manufacturer.
- GST insights
Merchant trade and out and out supplies
Goods that never touch India, invoiced by an Indian company. Taxable, or outside the net?
- GST insights
Mohit Minerals: ocean freight, composite supply, and the sentence that changed GST federalism
A refund case about ocean freight produced the most quoted paragraph in GST on whether Council recommendations bind anyone.
- GST insights
MOV-01 to MOV-11: the inspection paper trail and what to demand
The forms are the officer's obligations. Their absence is your first ground.
- GST insights
Multiple registrations, places of business and additional premises
One state can hold several registrations. Whether it should is a credit and compliance decision, not a legal one.
- GST insights
Violation of natural justice as a ground for writ relief
The most successful ground in GST writ practice, because it is proved by the record rather than argued.
- GST insights
OIDAR services: registration, compliance and the 2023 amendment
A foreign supplier with no presence in India, a consumer with a credit card, and a tax that has to be collected somehow.
- GST insights
Online gaming, casinos and the journey to twenty eight percent and beyond
A sector taxed on deposits rather than margin, with a retrospective demand history unlike any other.
- GST insights
Orders that travel beyond the notice: Section 75(7) in practice
A statutory prohibition, expressly worded, and one of the few grounds that does not require you to win on the merits.
- GST insights
Parallel proceedings by state and central authorities
Two authorities, one taxpayer, one period. The statute intends one proceeding.
- GST insights
Penalty only demands and the pre-deposit for appeal
Detention penalties and Section 122 penalties used to attract a pre-deposit computed on a base that did not exist. That was corrected.
- GST insights
Penalty under Section 122 for taking ITC without an invoice or without receipt of supply
The penalty provision that reaches beyond the taxpayer, to the person who benefits and to the officer who signed.
- GST insights
Perishable goods and expedited release
For a refrigerated truck, a week of adjudication is a total loss. The statute anticipates that.
- GST insights
Personal hearing under Section 75(4): the right, and the consequence of denying it
The most successful single ground in GST writ litigation is also the simplest. No hearing, no order.
- GST insights
Pharmaceuticals and medical devices: the concession and its boundaries
Life saving drugs, formulations, devices, nutraceuticals and cosmetics all live within a few tariff headings. The rate turns on which one.
- GST insights
Place of supply under GST: the full decision tree
One wrong call creates two demands and one refund you cannot claim. This is the provision with the least margin for error in the entire Act.
- GST insights
Place of supply self check: the eight questions
Answer these before the invoice is raised, not after the notice arrives.
- GST insights
Convenience fees, delivery charges and composite supply on platforms
Three line items on a checkout screen, each capable of a different tax answer.
- GST insights
Preferential location charges, club charges and society transfer fees
Collections that sit alongside the apartment price. Whether they follow it or stand alone decides the rate.
- GST insights
Post sale discounts: the agreement requirement and the credit note trail
A discount decided in April for a sale made in January is where valuation, credit notes and the recipient's reversal all collide.
- GST insights
Paying the pre-deposit from the electronic credit ledger
A question that cost taxpayers real cash for three years, and now has a workable answer.