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 53 of 100.
- GST insights
Should you settle or litigate? A decision framework
Six numbers and three judgments. Written down, the decision usually makes itself.
- GST insights
SEZ supplies and refund: endorsement, authorised operations and the disputes
The supply is zero rated, but the refund depends on a stamp and on a list of operations you did not draft.
- GST insights
SPL-01 and SPL-02: filing the Section 128A waiver application correctly
A waiver is a procedure with dates. Missing one of them costs the whole benefit.
- GST insights
Statements recorded during investigation and their evidentiary value
A statement is not evidence of the truth of its contents until it survives cross examination.
- GST insights
Stay of recovery pending appeal: Section 107(7) and beyond
The statute gives you an automatic stay. The problem is what happens in the gap before the appeal is filed, and after it is decided.
- GST insights
Your supplier's registration was cancelled retrospectively. What happens to your credit?
A cancellation order passed in 2025 is being used to deny credit taken in 2019, when the GSTIN was live on the portal you were told to check.
- GST insights
Suppression of facts under Section 74: what the department must actually prove
Suppression is not a synonym for a wrong return. It is a finding that requires a positive act and an intent.
- GST insights
Synergy Fertichem: the line between detention under Section 129 and confiscation under Section 130
Officers move from detention to confiscation as though it were the next page of the same form. The Gujarat High Court explained why it is not.
- GST insights
Transfer of development rights: the exemption and its conditions
An exemption that depends on how many flats you have sold by the day you finish building.
- GST insights
Textiles and apparel: the rate structure and the disputes it produces
A value chain with different rates at each stage, job work at every step, and an inverted structure at the top.
- GST insights
The three year filing bar under Sections 37, 39 and 44
After three years, the return cannot be filed at all. For dormant registrations this is a hard door closing.
- GST insights
Transfer pricing and GST valuation: two regimes, one transaction
An arm's length adjustment in income tax is evidence in a GST file. Groups rarely reconcile the two before the department does.
- GST insights
Filco Trade Centre: the transitional credit window, and what remains arguable after it closed
The Supreme Court reopened the portal for everyone once. Nine years into GST, transitional credit disputes are still being decided.
- GST insights
Penalty on the transporter versus the owner of the goods
Section 129 distinguishes between the owner coming forward and not coming forward. The distinction is money.
- GST insights
Turnover reconciliation between GST, income tax and the financial statements
Three numbers that will never be identical, and a department that treats every difference as suppressed turnover.
- GST insights
Unjust enrichment in GST refunds: when it applies, and when it does not
The doctrine that decides who keeps the money when a tax was wrongly collected.
- GST insights
Vague and omnibus notices: how Amrit Foods, Brindavan Beverages and Oryx Fisheries decide GST demands
More demands die on the language of the notice than on the merits of the dispute. The authority for that is thirty years old and still unanswered.
- GST insights
Vouchers and gift cards: the amended treatment
A voucher is not the thing it buys. Working out when tax arises on it took seven years and an amendment.
- GST insights
Westinghouse Saxby: the sole or principal use test and the end of easy classification
One judgment about railway brake blocks rearranged classification for every component maker in India.
- GST insights
Withdrawing an appeal to access the waiver: the sequencing risk
Withdraw too early and you have no appeal and no waiver. The order of steps is the whole decision.
- GST insights
Works contracts under GST: classification, rate and the credit position
A defined composite supply with its own entries. Getting the entry wrong changes the rate and the credit together.
- GST insights
Writ remedy against illegal detention: when to go straight to the High Court
The appeal takes months. A stopped truck does not have months.
- GST insights
Writ jurisdiction in GST: when the High Court will hear you
Article 226 is not a shortcut past an inconvenient appeal. Used correctly, it is the fastest route to a fair hearing.
- Legal topics
GST Inspection Search Seizure Dispute India
AMLEGALS advises on gst inspection search seizure dispute india — show-cause notice response, adjudication defence, appellate proceedings, ITC defence and writ petitions.
- Legal topics
GST Insurance Service Dispute India
AMLEGALS advises on gst insurance service dispute india — show-cause notice response, adjudication defence, appellate proceedings, ITC defence and writ petitions.
- Legal topics
GST Interest Demand Dispute India
AMLEGALS advises on gst interest demand dispute india — show-cause notice response, adjudication defence, appellate proceedings, ITC defence and writ petitions.
- Legal topics
GST Interest and Penalty Waiver Advisory India
AMLEGALS advises on gst interest and penalty waiver advisory india — show-cause notice response, adjudication defence, appellate proceedings and writ petitions.
- Legal topics
GST Interest Waiver Dispute India
AMLEGALS advises on gst interest waiver dispute india — show-cause notice response, adjudication defence, appellate proceedings, ITC defence and writ petitions.
- Legal topics
GST Intermediary Service Dispute India
AMLEGALS advises on gst intermediary service dispute india — show-cause notice response, adjudication defence, appellate proceedings, ITC defence and writ petitions.
- Legal topics
GST Inverted Duty Structure Refund Dispute India
AMLEGALS advises on gst inverted duty structure refund dispute india — show-cause notice response, adjudication defence, appellate proceedings, ITC defence and writ petitions.