J.P. Associates is pleased to announce the 3rd Edition of its Annual Article Writing Competition 2026, inviting law students across India to participate and demonstrate their legal research, analytical ability, and writing proficiency. Building upon the success of its previous editions, this year’s competition expands its scope to include submissions in
The reduction in pre-deposit requirements for GST appeals under Sections 107(6) and 112(8) of the CGST Act, introduced through the Finance Act, 2024, marks a significant reform in India’s indirect tax framework. By lowering the pre-deposit for appeals before the GST Appellate Tribunal (GSTAT) from 20% to 10% of the
Can Adjudicating Authorities Reopen Dropped Audit Issues? A detailed legal analysis of post-audit GST litigation, Section 65 audits, misuse of Section 74, suppression vs change of opinion, and GST Appellate Tribunal safeguards.
India’s Central Excise Amendment Bill, 2025 raises tobacco taxes to replace GST compensation cess, protecting revenue and advancing public health goals.
Advance Rulings under GST (AAR) often mislead taxpayers into a false sense of security. Section 103 CGST Act clarifies that rulings bind only the applicant and jurisdictional officer, not third parties. Learn why relying blindly on AARs can backfire, key case laws like Sarkar Diesel and Kamlakshi Finance, and practical
The Madras High Court in R A and Co v. Additional Commissioner of Central Taxes (2025) ruled that GST show cause notices (SCNs) and assessment orders cannot club multiple financial years into one notice for composite assessment. Each year is a distinct “tax period” under Sections 73 and 74 of
Discover how the Supreme Court’s landmark judgment in Union of India v. Kamlakshi Finance Corporation Ltd. established the principle of judicial discipline in GST. Learn why this ruling is critical for GST disputes, taxpayer protection, and ensuring consistency in tax administration across India.
Government of India issues revised guidelines (18.09.2025) on MRP revision after GST revision. Newspaper ads waived, packaging relief till March 2026. Learn key compliance updates.
Learn Section 75 of CGST Act in detail. Understand GST tax determination, adjudication, penalties, hearings, timelines & recovery provisions for taxpayers.
Understand the key differences between Section 73 and Section 74 of CGST Act. Learn about penalties, limitation, fraud allegations, and SCN defence strategies.
As per the rules of the Bar Council of India, we are not permitted to solicit work and advertise. By clicking on the “I Agree” below, the user acknowledges the following:
The information provided on this website is solely available at user’s own request for informational purposes only and it should not be interpreted as soliciting or advertisement. We are not liable for any consequence of any action taken by the user relying on material/information provided under this website. In cases where the user has any legal issues, he/she in all cases must seek independent legal advice.