The line between inquiry and proceedings should therefore be drawn not at the formal commencement of adjudication through a SCN, but at the point where the State deploys coercive power against the taxpayer.

Even if a limited risk exercise is permissible as a matter of policy, a blanket conditionality on 90% provisional refunds is disproportionate.

Better clarity is required from the government and the courts regarding the anti-profiteering system.

The retrospective amendment made by the Union is a massive blow to the Safari Retreats judgement, as it has essentially nullified it.

Implementing the suggested relief measures for foreign airlines would signify a commitment to fostering unprecedented growth.

This article critiques and analyzes the prohibition of ITC on CSR expenditure.

It becomes imperative to align the tax regime regulating MSMEs to promote more sustainable and profitable growth.

This piece aims to argue to the contrary by characterizing ITC as a statutory right granted to taxpayers by the CGST Act.

The GST imposition of INR 22,000 crore on a single company is more significant than the profit of the entire gaming industry combined.