Taxation – Page 5 – smeaccountant

The Taxability of Standing Timber: Navigating GST Implications in Forest Auctions

Understanding the Tax Status of Forest AuctionsThe Goods and Services Tax (GST) landscape for forest auctions has undergone significant clarification, with tax authorities and judicial bodies increasingly focusing on the…

Prasenjit Bhowmik May 30, 2026

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Supreme Court Stays Allahabad High Court Ruling on GST Portal Communication Standards

Supreme Court stays Allahabad High Court's ruling on GST portal communication, impacting tax appeal deadlines and procedural norms nationwide.

Prasenjit Bhowmik May 30, 2026

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Rajasthan GST Authority Clarifies Jurisdiction Over Biodegradable Product Certification

Jurisdictional Boundaries in Tax ClassificationThe Rajasthan Appellate Authority for Advance Ruling (AAAR) has issued a definitive order clarifying that GST authorities lack the jurisdiction to determine the scientific biodegradability or…

Prasenjit Bhowmik May 30, 2026

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The Limits of Buyer Liability: Challenging GST Enforcement on Third-Party Supply Chains

In an increasingly complex Goods and Services Tax (GST) environment, legal experts and tax practitioners are pushing back against revenue authorities who hold genuine buyers accountable for the tax compliance…

Prasenjit Bhowmik May 30, 2026

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Judicial Ruling Restricts Customs Authorities from Using Unverified Statements as Evidence

On May 21, 2026, a landmark judicial ruling in New Delhi redefined the evidentiary standards for customs disputes in India, establishing that investigative statements cannot be admitted as evidence without…

Prasenjit Bhowmik May 22, 2026