GST

Masterclass with EBC AuthorsWATCH NOW

In this episode of Masterclass by EBC Authors, Advocate Tarun Jain, Supreme Court of India unpacks GST not merely as a tax reform but as a constitutional re-engineering of India’s federal structure. From the 101st Constitutional Amendment to Supreme Court rulings and the institutional design of the GST Council, this masterclass explores how GST has transformed legislative power, Centre–State relations, and cooperative federalism.

Masterclass with EBC AuthorsWATCH NOW

Transactions Between Clubs and Their Members
Op EdsOP. ED.

by Shivam Kumar* and Utkarsh Pandey**

GST Fourth Amendment Rules 2025
Legislation UpdatesRules & Regulations

Vide this amendment, the electronic grant of GST registration will be given in 3 working days.

ITC claim on share buyback expenses
Case BriefsTribunals/Commissions/Regulatory Bodies

Reaffirming the principle that transactions in securities fall outside the ambit of GST, the Gujarat Appellate Authority for Advance Ruling held that ITC on share buyback expenses is inadmissible and must be reversed under Section 17(3) of the CGST Act, 2017.

Justice Alok Aradhe
Know thy Judge

Prior to being elevated to the Supreme Court, Justice Alok Aradhe served as Chief Justice for the High Courts of Telangana and Bombay and also as Judge in Karnataka, Jammu and Kashmir and Madhya Pradesh High Courts.

Auto Color Paints’ ITC refund
Advance RulingsCase Briefs

In the present case, Auto Color Paints mistakenly reported purchase invoices as sales in GSTR-1 from 2017—18 to 2022—23, resulting in a loss of Input Tax Credit amounting to ₹18.53 lakh. After the supplier refused adjustment, the applicant approached AAR, Tamil Nadu, seeking relief under Section 97 of the CGST Act.

IGST and UTGST
Legislation UpdatesNotifications

Discover the latest IGST and UTGST rate changes announced by the Finance Ministry, effective from 22nd September.

New GST Rates
Legislation UpdatesNotifications

The new GST Rates will come into effect on 22-9-2025 impacting a range of goods and services.

GST Council 56th Meeting
Legislation UpdatesNotifications

GST Council’s 56th meeting introduced key reforms including GST rate changes on services, aiming to simplify compliance and boost ease of doing business, set to be implemented from 22nd September 2025.

Carried Interest in AIF
Experts CornerJSA Advocates & Solicitors

by Shareen Gupta* and Rajan Mishra**

complaint can be amended after cognizance
Case BriefsSupreme Court

“Procedure, it is said, is only a handmaiden and not a mistress of justice. However, the said adage has been followed only in the breach in this case. A simple issue of an amendment to a complaint has held up a trial under Section 138 of the Negotiable Instruments Act, 1881 for the last nearly two years.”

High Court Weekly Roundup June 2025
High Court Round UpLegal RoundUp

A quick legal roundup to cover important stories from all High Courts this week.

Patna High Court
Case BriefsHigh Courts

“In the government, there is no system of rectification of any return once it is filed. However, petitioner had submitted application to rectify GST 3B on par with the GSTR 1 relating to certain total taxable value, total integrated tax, total CGST, total SGST.”

GST on online gaming
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain*

ministry of finance
Legislation UpdatesRules & Regulations

President or a Member of the Appellate Tribunal can recuse himself in certain cases.

Tax Officers' Arrest Powers
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain*

Madras High Court
Case BriefsHigh Courts

After applying the definition of Railway as defined under the Railways Act, 1989, to the contract between the petitioner and RVNL, it would constitute that the work specified under the contract is the original work pertaining to railway for the purpose of the subject notification and thus, covered under Serial No. 3(v)(a) of the notification dated 28-06-2017 issued by Central Government.

Punjab and Haryana High Court
Case BriefsHigh Courts

The Court held that the petitioner approached the Court raising hue and cry about the violation of the principle of natural justice with an oblique motive to create a defence at the appellate stage, immediately after the culmination of the proceedings before the Consumer Forum.

Punjab and Haryana High Court
Case BriefsHigh Courts

“Though the Constitutional Courts are the sentinels of justice, however, this power of judicial review is required to be exercised with due care and caution and interference at the stage of investigation is made in rare and exceptional cases.”