INTRODCUTION Imagine running a manufacturing unit where your monthly tax bill is nearly four times the total sale value of everything you produced that month. That is not a hypothetical, it is what happened to a group of Pan Masala manufacturers in Karnataka. In the Karnataka High Court Pan Masala
A close look at the Health Security se National Security Cess Act, 2025, its capacity-based levy on Pan masala manufacturing and the pending Delhi High Court challenge to its constitutional validity. Covers the meaning of a cess, how the Act’s compliance framework operates, and the legal arguments now before the
A GST show cause notice is one of the most common triggers for GST litigation. Issued under Section 73 GST (non-fraud) or Section 74 GST (fraud/suppression) of the CGST Act, a GST demand notice can lead to interest, penalties, and prolonged GST assessment. This blog explains everything you need for
GST Compliance Requirements in 2026 have changed significantly as India moves toward real-time enforcementIf you manage finance, run a business, or advise clients on tax-related matters in India, GST Compliance Requirements have changed significantly under the real-time enforcement regime. The shift is not imaginary. As of 2026, India’s Goods and
India’s civil aviation sector has, for several decades, operated under a tax structure that makes aviation turbine fuel far more expensive than in comparable markets. ATF is the largest cost input for Indian airlines, typically accounting for 40 to 50 percent of total operating expenditure, roughly double the global industry
The high growth rate of e-commerce in India has greatly changed business dealings, whereby the establishment of a strong tax system is necessary to control online trade. The purpose of introducing the Goods and Services Tax (GST) in 2017 was to bring the indirect taxation together and achieve transparency. Nonetheless,
The implementation of the Goods and Services Tax (GST) marks one of the most transformative fiscal reforms in India’s indirect taxation system. Introduced on 1 July 2017, GST replaced a complex network of central and state taxes, including Value Added Tax (VAT), excise duty, service tax, and various surcharges. The
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
INTRODUCTION GST (Goods and Services Tax) is a tax system introduced in India on 1st July 2017. It is a value added tax system levied on goods & services. The GST is paid by consumers but transferred to the government by the businesses that are selling the goods & services.
Abstract The advent of the Goods and Services Tax (GST) regime in India was envisioned as a mechanism for simplified, technology-driven tax administration, yet it has inadvertently birthed complex procedural challenges. One particularly vexatious trend emerging in recent practice is the jurisdictional friction between the conclusions drawn during a statutory
INTRODCUTION Imagine running a manufacturing unit where your monthly tax bill is nearly four times the total sale value of everything you produced that month.
A close look at the Health Security se National Security Cess Act, 2025, its capacity-based levy on Pan masala manufacturing and the pending Delhi High
A GST show cause notice is one of the most common triggers for GST litigation. Issued under Section 73 GST (non-fraud) or Section 74 GST
GST Compliance Requirements in 2026 have changed significantly as India moves toward real-time enforcementIf you manage finance, run a business, or advise clients on tax-related
India’s civil aviation sector has, for several decades, operated under a tax structure that makes aviation turbine fuel far more expensive than in comparable markets.
The high growth rate of e-commerce in India has greatly changed business dealings, whereby the establishment of a strong tax system is necessary to control
The implementation of the Goods and Services Tax (GST) marks one of the most transformative fiscal reforms in India’s indirect taxation system. Introduced on 1
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
INTRODUCTION GST (Goods and Services Tax) is a tax system introduced in India on 1st July 2017. It is a value added tax system levied
Abstract The advent of the Goods and Services Tax (GST) regime in India was envisioned as a mechanism for simplified, technology-driven tax administration, yet it
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