Natural Justice Prevails over Procedural Formalism under GST: Ex-Parte Assessment under Section 73 Set Aside by Karnataka High Court | M/s Business Aircraft Management Services Pvt. Ltd. v. State of Karnataka

Author
CA. Vivek kr. Jain
16/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 190
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M/s Business Aircraft Management Services Pvt. Ltd. v. State of KarnatakaFacts of the CaseThe petitioner was subjected to proceedings under Section 73 of the KGST Act, 2017, culminating in an ex-parte assessment order ...

Refundability of Central Excise Duty on Unmanufactured Tobacco after Central Excise (Amendment) Act, 2025 – Legal Position Explained

Author
CA. Brijesh Kumar Agrawal
09/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 658
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Refundability of Central Excise Duty Paid on Unmanufactured TobaccoAt present based on the new tax framework introduced by the Government of India:•           &n...

Judicial Review as the Sole Remedy Against AAAR Orders Under GST: Constitutional Recourse, Limits of Appeal & Key Case Law Analysis

Author
CA. VAIBHAV RAI
31/12/2025  |  0 COMMENTS  |  VISITOR'S COUNT: 429
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REMEDY AGAINST ORDERS OF APPELLATE AUTHORITY FOR ADVANCE RULING (AAAR) UNDER GST Brief Background and HistoryIn 1993, post the opening of the Indian economy in 1991, India introduced the scheme of advance rulings ...

Fictitious Firms, Fake Invoicing & Fraudulent ITC under GST: Modus Operandi, Legal Exposure and Enforcement Framework

Author
CA. VAIBHAV RAI
31/12/2025  |  0 COMMENTS  |  VISITOR'S COUNT: 550
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Fictitious firms under GST: Busting the Racket IntroductionNearing half a decade since its inception, this flawed yet functional indirect tax, GST, has become a matter of the moment in the world of tax profession...

When GST Meets Income Tax: How GST Analytics Are Driving Income-Tax Assessments, Reassessments and Litigation in India

Author
FCA Anuj Tiwari
23/12/2025  |  0 COMMENTS  |  VISITOR'S COUNT: 449
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When GST Meets Income Tax: How GST Analytics Are Driving Assessments and ReassessmentsThe introduction of the Goods and Services Tax (GST) marked a major reform in India’s indirect tax structure. Equally transformat...