Haunt of Rule 96(10) in Minds of Exporter Registered under GST Law Still Continues!
by Nirav S. Karia† and Vatsal Bhansali††
Indirect Tax
Solid waste management activities are exempted from payment of tax under Bihar Goods and Services Tax Act, 2017: Patna High Court
“The Appellate Authority had allowed the appeal in the case of a different assessee, who had been carrying on the very same work of solid waste disposal in the very same Municipality.”
Reflections on Criticality of Show-Cause Notice in Tax Laws
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 80
RGNUL CBLT Two Credit Certificate Course on Business Laws and Practice 3.0 [Register by 31 July, 2023]
About the Centre The Centre for Business Laws & Taxation (“CBLT”) is a research centre under the aegis of the Rajiv Gandhi
6th The Dastur National Moot Court Competition, 2023
ANNOUNCEMENT 6th The Dastur National Moot Court Competition, 2023 organized jointly by Government Law College, Mumbai and The Chamber of Tax Consultants.
Substance Over Form: Debate Enters Indirect Tax Regime
by Tarun Jain
Cite as: 2022 SCC OnLine Blog Exp 45
Flimsy plea, feeble excuse; Here’s why Supreme Court barred Bharti Airtel from seeking GST refund of Rs. 923 crores
“The common portal is only a facilitator to feed or retrieve such information and need not be the primary source for doing self-assessment.”
Medical Oxygen IP and Nitrous Oxide IP are ‘drugs’ as per Section 3(b)(i) of the the Drugs and Cosmetics Act 1940
Supreme Court: The bench of Dr. DY Chandrachud and Ajay Rastogi, JJ has held that Medical Oxygen IP and Nitrous Oxide IP