GST: A Critical Analysis of Implementation and Impact

The Goods and Services Tax (GST) stands as a landmark reform within India’s indirect tax structure. Implemented in 2017, GST aimed to unify the nation under a single tax regime, streamlining compliance and broadening the overall tax base.  This article offers a Read More

Emerging Challenges, Evolving Solutions: Adapting Taxation Laws to the Service-Driven Economy

The Indian economy is undergoing a fast transformation in India, as it rapidly moves from goods-based to service-based model, with the service sector now accounting for over 54% of GDP and employing over 25% of the workforce. This transition, which was taking Read More

Legal Services provided by an Individual Advocate or a Firm of Advocates not Taxable Services

What is ‘Service Tax’? What services are subject to Service Tax? Are legal services provided by an individual advocate or a firm of advocates taxable services? Case – Adv. Pooja Patil vs Deputy Commissioner, CGST and CX Division VI and Ors. (W.P. Read More

GST Registration cannot be Cancelled for continuous NIL returns beyond 6 Month

Court- Andhra Pradesh High Court (Write Petition No- 31675 of 2023)Key Issue-Operational / GST Registration Cancellation (Section 29 of GST Actand Rule 22)Subject- GST Registration cannot be Cancelled for continuous NIL returns.beyond 6 monthsAdjudicated by- Hon’ble Sri Justice Ravi Nath Tilhari and Read More