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 51 of 100.
- GST insights
Principal supply in bundled contracts: getting the rate right
Identifying the principal supply is the whole of the composite supply exercise. It is also the part usually asserted rather than reasoned.
- GST insights
Provisional refund of ninety percent: the mechanism and how to keep it
The law promises most of your money in seven days. Risk parameters decide whether you get it.
- GST insights
Reimbursements and the pure agent exclusion under Rule 33
The difference between a cost you incurred and a cost you paid on someone else's behalf. The conditions are strict and cumulative.
- GST insights
Radhika Agarwal: the Supreme Court's 2025 safeguards on GST and customs arrest
The power to arrest survived. The manner of its exercise did not. This is now the first authority in any GST arrest file.
- GST insights
Recovery during the pendency of proceedings: the limits of Sections 78 and 79
Recovery has a statutory sequence. Most coercive recovery skips a step in it.
- GST insights
Redevelopment, slum rehabilitation and the value of free flats
Flats given to existing occupants for no money. The tax is on a value nobody agreed.
- GST insights
Refund arising from an assessment, appeal or any other order
You won. The money does not come back on its own, and the clock is already running.
- GST insights
Refund of an excess balance in the electronic cash ledger
The simplest refund in GST, and the one most often left sitting on the portal for years.
- GST insights
Refund of pre-deposit after a successful appeal
The money comes back with interest, but only if you ask for it properly and on time.
- GST insights
Food, beverages and the restaurant service rate maze
The same plate of food attracts different consequences depending on where it is served, who serves it and whether it is delivered.
- GST insights
Retrospective amendments and Article 14 challenges in GST
Parliament may validate. Whether it may undo a judgment in your favour is a different question.
- GST insights
Retrospective cancellation and its effect on buyers
An order passed today, effective from a date three years ago, with consequences for people who were never heard.
- GST insights
Suo motu cancellation and the revocation route
A registration cancelled for non filing can usually be restored. The window is short and the arithmetic is unforgiving.
- GST insights
Deficiency memos in RFD-03 and the limitation reset problem
A memo is not a rejection, but it can cost you the claim entirely if the two year date is close.
- GST insights
Replying to RFD-08: the refund rejection notice
A refund rejection is an adjudication. It deserves a reply built like one, because the appeal will be decided on this record.
- GST insights
Ride hailing, aggregators and the driver's registration question
A platform, a driver who is not registered, and a passenger who pays one price. The liability has to sit somewhere.
- GST insights
Vehicle detention on route deviation
The law does not prescribe a route. Officers frequently assume it does.
- GST insights
Retail sale price based valuation under Section 15(5)
A power to notify a different basis of valuation for specified supplies. Where it is used, the ordinary rules stop applying.
- GST insights
Rule 28 in practice: related party and distinct person supplies
Two provisos do most of the work. Whether they apply to you depends entirely on the recipient's credit position.
- GST insights
Rule 37: ITC reversal when you do not pay your supplier within 180 days
A payables ageing report is a GST liability report. Very few finance teams read it that way.
- GST insights
Rule 37A: reversal where your supplier did not file its GSTR-3B
A rule that makes your credit depend on someone else's return. It has a deadline, and the deadline is not negotiable.
- GST insights
ITC reversal under Rules 42 and 43: working the formula correctly
Two formulas that most taxpayers apply once a year and most auditors recompute. The difference is usually the definition of exempt supply.
- GST insights
Rule 86A blocking of the electronic credit ledger: the remedies that actually work
An officer can freeze your credit with a portal entry and no order in your hands. The rule has limits, and they are enforceable.
- GST insights
Rule 86B: the one percent cash payment restriction explained
A rule that forces cash payment even when you have credit. It applies to fewer taxpayers than most assume, and the exceptions are worth checking.
- GST insights
Safari Retreats: what the Supreme Court decided on ITC for construction, and what Parliament then undid
The most consequential ITC judgment in the life of GST was overtaken by a retrospective amendment within five months. Both halves of that story matter to your file.
- GST insights
Northern Operating Systems: secondment, and the notice that follows every expatriate
The Supreme Court decided one arrangement on its own documents. The department read it as a rule about all secondments. A CBIC instruction says otherwise.
- GST insights
Revisional powers under Section 108: when the Commissioner reopens
A separate power, with separate limits, exercised on orders that nobody appealed.
- GST insights
Appeal to the High Court under Section 117 on a substantial question of law
The Tribunal decides facts. The High Court decides law. Framing the question is the whole exercise.
- GST insights
Section 118 appeals to the Supreme Court
A direct route from the Principal Bench, and the ordinary route from the High Court. Both are narrow.
- GST insights
Section 128A waiver: the eligibility and savings working sheet
Five lines. If the answer is positive and the issue does not recur, pay.