Finance Secretary Appointment K. Moses Chalai Likely Next in Line

07 Aug, 2025

K. Moses Chalai May Become the Next Finance Secretary K. Moses Chalai, currently Secretary of the Department of Public Enterprises (DPE), is being considered for appointment as the next Finance Secretary of India, according to recent reports. This move comes at a crucial time when India’s fiscal and administrative priorities are under close scrutiny ahead […]

Read More

Authorised Officers under Section 25 of FSS Act CBIC’s Latest Instructions

07 Aug, 2025

Authorised Officers under Section 25 of FSS Act play a critical role in ensuring food imports comply with Indian safety norms. CBIC has issued updated guidelines for these officers under Section 47(5) of the FSS Act, 2006 and Regulation 13(1) of the FSS (Import) Regulations, 2017. This blog breaks down what it means for importers […]

Read More

Export of Services Contract Terms Trump Beneficiary Location

07 Aug, 2025

Export of Services: Why Contract Matters More Than Beneficiary Location Under Indian tax laws, export of services enjoys several benefits, including zero-rated GST and income tax relief. However, disputes often arise when beneficiaries are located in India. The recent CBDT and court observations make it clear — contractual relationship governs taxability, not where the service […]

Read More

GST Authorities Can’t Be Impleaded Under IBC Just for Bogus Invoice Claims

07 Aug, 2025

Intro Paragraph:This blog explains what the ruling means for operational creditors, GST departments, and insolvency professionals. What Is Section 9 of IBC? Section 9 of the Insolvency and Bankruptcy Code, 2016 allows an operational creditor to initiate insolvency proceedings against a debtor company if dues remain unpaid after a demand notice. Key features: Allegation of […]

Read More

GST Relief for Small Vendors Will UPI Be a Casualty?

07 Aug, 2025

IntroductionThe GST relief for small vendors is back in focus as the GST Council considers easing compliance burdens. But a parallel issue is rising—many merchants are avoiding UPI payments to sidestep GST scrutiny. This shift could hurt digital adoption and tax transparency. Let’s break down what’s really going on. What’s Prompting the GST Relief Talk? […]

Read More

Gambling Triggers GST Even If Illegal Govt Tells Supreme Court

07 Aug, 2025

Why Gambling Triggers GST—Even If It’s a Crime The Centre has told the Supreme Court that tax law does not distinguish between legal and illegal gambling. If you’re running a game of chance—be it online or offline—GST is applicable, regardless of whether the act itself is a crime. This position is central to the ongoing […]

Read More

Partner Retirement & GST Liability Key HC Ruling

07 Aug, 2025

Partner retirement & GST liability: Why this HC ruling matters Failure to inform the GST department about a retiring partner can have serious tax consequences. Let’s break down the implications for firms, partners, and tax consultants. Key takeaway from the High Court ruling Legal Issue Explanation Case Name Ashok Kumar Garg v. Commissioner of State […]

Read More

Three Months Under Section 73(2) GST Means Calendar Months

07 Aug, 2025

Three Months Under Section 73(2) GST Means Calendar Months In a key ruling, the Delhi High Court has clarified that “three months” under Section 73(2) of the CGST Act, 2017 refers to calendar months, not 90 days. This interpretation directly impacts the validity of show-cause notices (SCNs), recovery timelines, and limitation periods under GST. Let’s […]

Read More

33 Technical Members Appointed to GST Appellate Tribunal

07 Aug, 2025

GST Appellate Tribunal Update: 33 Technical Members Appointed The appointment of 33 technical members to the GST Appellate Tribunal (GSTAT) marks a major step towards operationalising the long-awaited tribunal system under GST. For Indian taxpayers, especially those with long-pending appeals, this move promises faster dispute resolution and less dependency on High Courts. Let’s break down […]

Read More