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Detailed close-up image of a shopping receipt showing GST and total changes.
Posted inBlog

Understanding Time of Supply Under GST: When Tax Becomes Payable

Learn the essential rules for determining the time of supply under GST for goods, services, advances, RCM, and continuous supplies.
Posted by Prasenjit Bhowmik September 21, 2026
A cluttered desk with scripts, notes, and a person's hand organizing screenplay drafts.
Posted inBlog

Section 122(1A) CGST Act: Understanding Prospective and Retrospective Penalties

Explore the ongoing judicial debate across Bombay, Delhi, and Gauhati High Courts regarding Section 122(1A) of the CGST Act and its applicability.
Posted by Prasenjit Bhowmik September 10, 2026
Close-up of a rustic green wooden wall with the white number 16 painted on it.
Posted inBlog

Supreme Court Upholds Section 16(2)(c): Mandatory Supplier Tax Payment for ITC

Explore the Supreme Court ruling upholding Section 16(2)(c) of the CGST Act, making supplier tax payment a strict condition for claiming ITC.
Posted by Prasenjit Bhowmik September 4, 2026
Supreme Court Upholds Section 16(2)(c) of CGST Act as Constitutional
Posted inBlog

Supreme Court Upholds Section 16(2)(c) of CGST Act as Constitutional

Discover how the Supreme Court ruling on CGST Section 16 2 c impacts your input tax credit eligibility and business compliance.
Posted by Prasenjit Bhowmik August 25, 2026
Navigating the GST Dispute Resolution Framework: From Initial Notices to Apex Court Rulings
Posted inBlog

Navigating the GST Dispute Resolution Framework: From Initial Notices to Apex Court Rulings

Navigating the complex landscape of Goods and Services Tax (GST) dispute resolution requires a clear understanding of legal procedures that stretch from preliminary pre-notice consultations all the way to the…
Posted by Prasenjit Bhowmik August 19, 2026
Delhi High Court Rules on Section 107(6) GST Amendment and Vested Rights
Posted inBlog

Delhi High Court Rules on Section 107(6) GST Amendment and Vested Rights

The Delhi High Court rules that original notice dates govern GST appeal pre-deposits, protecting vested rights against retrospective tax amendments.
Posted by Prasenjit Bhowmik August 3, 2026

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