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 52 of 100.
- GST insights
Section 128A: the waiver that is arithmetic, not amnesty
Interest and penalty waived, tax payable in full, appeals withdrawn. Whether that is a good deal depends on a number, and the number is knowable.
- GST insights
Section 129 detention: how to get the truck released today, and the penalty reduced later
A detained vehicle is a commercial emergency with a legal answer. The two objectives are different and should be pursued in that order.
- GST insights
Section 130 confiscation: the conditions and where the department cannot go
Confiscation extinguishes title to goods. It requires an intent that must be found, not assumed.
- GST insights
Section 132 prosecution: offences, thresholds and compounding
A tax dispute becomes a criminal case at a number. Knowing the number changes the strategy.
- GST insights
Valuation under Section 15: transaction value and its exceptions
Valuation is the quiet frontier. Groups lose more here than in classification, because nobody audits an intra group price until the department does.
- GST insights
Section 16(2)(c): can your ITC be denied because the supplier did not pay tax?
The most common GST demand in India today punishes a buyer for a seller's default. It is also the demand most often set aside.
- GST insights
Section 16(4) time limit for claiming ITC: what survives after the amnesty
The provision that extinguished credit for late filers has been upheld, relaxed and partly forgiven. What remains is narrow and factual.
- GST insights
Rectification under Section 161: the underused remedy
Six months, no pre deposit, and it fixes the arithmetic errors that an appeal takes two years to correct.
- GST insights
Blocked credits under Section 17(5): the clause by clause map
This is the one list where business purpose does not help you. Knowing the exact clause invoked is half the defence.
- GST insights
Section 29(2) grounds of cancellation, read strictly
Five grounds, each with an ingredient. Cancellation is not an administrative convenience.
- GST insights
Section 35(6): tax on goods not accounted for
A stock difference becomes a deemed supply, assessed at the officer's determination of value.
- GST insights
Section 41 and recovery of credit availed on invoices where tax was not paid
The provision that turned the matching concept into a self operating reversal, and the mechanism that replaced it.
- GST insights
Section 52 tax collection at source: collection, credit and mismatch disputes
A collection mechanism that produces a three way reconciliation between the platform, the seller and the portal.
- GST insights
Best judgment assessment under Section 62, and how to get it withdrawn
A non filer assessment is reversible. The window is thirty days, and most taxpayers discover the order after it has closed.
- GST insights
Section 63: assessment of unregistered persons and of those whose registration was cancelled
The provision used against businesses that crossed the threshold quietly, and against those whose registration was cancelled retrospectively.
- GST insights
Section 64 summary assessment and the protection it lacks
An assessment without a hearing, on the ground that delay would harm revenue. It is exceptional, and it is reversible.
- GST insights
GST audit under Section 65: the clock, your rights and the first reply
An audit is a rehearsal for litigation. Treat the first reply as a pleading and the notice that follows will be narrower.
- GST insights
Special audit under Section 66: when an accountant is appointed against you
A departmental audit by an outside professional, at the department's instance, with the report going to the department.
- GST insights
Section 67 search and seizure: the conditions that must be satisfied
The authorisation is the whole of the jurisdiction. Read it before anything else happens.
- GST insights
Section 68: inspection of goods in movement
The power to stop a vehicle, and the limits the rule places on it.
- GST insights
Section 69 arrest under GST: when it is legal and when it is not
After Radhika Agarwal, the arrest power survives and the shortcut does not.
- GST insights
Section 70 summons: your rights, your obligations and your record
A summons is a judicial proceeding by statutory deeming. Treat it that way and the file improves; treat it as a meeting and it does not.
- GST insights
Section 71: access to business premises and the audit party's powers
Access is not a search. The difference is the authorisation and what can be taken away.
- GST insights
Section 73 versus Section 74: where the department overreaches, and how to prove it
Invoking Section 74 buys the department two extra years and a hundred percent penalty. It also imposes a burden most notices never discharge.
- GST insights
Section 74A: the unified limitation regime from FY 2024-25
One provision now covers both fraud and non fraud cases, with a single limitation and a graded penalty. The old arithmetic does not travel forward.
- GST insights
Section 75(12): recovery of self assessed tax without a notice
The provision that lets the department skip adjudication. Its boundary is the difference between a return and a dispute.
- GST insights
Section 77: refund where tax was paid under the wrong head
A place of supply error creates two liabilities and one refund. The refund is available, without interest, if the sequence is followed.
- GST insights
Radha Krishan Industries: provisional attachment is draconian, and the conditions are strict
The Supreme Court took a power that was being used as leverage and put it back inside its statutory limits.
- GST insights
Section 9(5) notified services and the platform as deemed supplier
A provision that moves the liability to the platform for services the platform never supplied.
- GST insights
Seizure of documents, devices and cloned data
A business cannot run without its records. The statute recognises that, and the retention period is not indefinite.