Do You Really Need Mens Rea for a GST Penalty? The Law Says No.
🧾 Introduction: A Common Dilemma “Why am I being penalized when there was no intention to evade tax?”…
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GST on Treated Water from Common Effluent Treatment Plan: Gujarat Appellant Authority of Advance Ruling (AAAR) Upholds Taxability
M/s. Palsana Enviro Protection Ltd. (PEPL), promoted by a cluster of textile processing industries, operates a Common Effluent…
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Judgement of Delhi Tribunal – Assessee allowed accumulation of income for application for charitable purposes under section 11(1)(a) at 15 per cent of gross receipts
In the case of Artificial Limbs Manufacturing Corporation of India v. Additional Commissioner of Income-tax [2025] 170 taxmann.com…
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Pre-SCN reply must be considered before issuing SCN in GST cases – Calcutta HC.
In the case of M/s Jyoti Tar Products Private Limited & Anr. vs. The Deputy Commissioner, State Tax,…
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Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as ‘restaurant services’. AAR ruling upheld
Copy of Judgement Background of the Case Findings of the Gujarat Authority for Advance Ruling (GAAR) Arguments of…
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Union Budget 2025 – Key Aspects & Proposals related to Taxation
Growth: The Economic Survey 2024-25 projected a real GDP growth for FY26 between 6.3% to 6.8%.Revenue highlights: FY26…
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Analysis of change in definition of “Specified Premises” for the levy of GST on restaurant service
Analysis of Notification No. 5/2025 Central Tax (Rate) dated January 16, 2025, issued by the central government which has…
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Uniform 18% GST rate notified on sale of used/old car by registered dealer
The GST Council on July 21 recommended bringing sale of old and used electric vehicles (EVs) and smaller…
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RBI permits Indian exporters to maintain Foreign Currency Account with bank Outside India
Notification No. FEMA 10(R)(5)/2025-RB; Dated: 14.01.2025 The Reserve Bank of India has notified the FEM (Foreign Currency Accounts…
