Articles and Updates

• Jatin Arora and Aman Bansal - 09-03-2023

Intention to evade tax is not a pre-requisite for liability under GST Law ✔Order for cancellation of registration without assigning any reasons not in accordance with law ✔Advances from prospective buyers for the sale of plotted land not taxable under GST law ✔ Concrete and tangible evidence required for a charge of clandestine removal of goods

• Aman Avinav, Rahul Tyagi, Anushka Singh - 09-03-2023

Read about the recent developments that have taken place in the area of the Constitution, White-Collar Crimes, Arbitration, Insolvency & bankruptcy in our monthly news updates for February 2023.

• Jatin Arora and Aman Bansal - 17-02-2023

Read more about: - Denial of the benefit of Area-based Exemption under excise-regime no reason to restrict ‘Budgetary-Support’ - Verification of supplier’s supplier not mandated under any provision of GST law - Written request for refund of EDD, not a fresh application when earlier proceedings related to refund application exist

• Jatin Arora and Aman Bansal - 10-02-2023

Issue of Forms GST DRC-01 and GST DRC- 01A ‘optional’ for Proper Officer issuing order u/s 73 of TNGST Act, 2017 ✔ Supply of ‘Vouchers’ does not amount to goods or services under GST Law ✔ No authority with officers to seize cash during search operations u/s 67(2) of GST Act ✔ Interest allowed on refund of bank guarantee encashed/withheld illegally by GST authorities

• Abhishek Saxena and Jatin Arora - 08-02-2023

#Budget2023 has proposed various direct and indirect tax proposals which impact different stakeholders. Read the summary on #UnionBudget2023 where our Partners Abhishek Saxena and Jatin Arora share key insights on key direct and indirect tax proposals.