Resources & Guidance
Your Comprehensive Knowledge Base for Tax & Trade Compliance
Expert-curated guidance on GST, Income Tax, Customs, and Regulatory Compliance to help you stay informed, compliant, and audit-ready.
GST Guidance
Comprehensive guidance on GST registration, return filing, ITC management, notices, audits, and annual reconciliation.
ITR Guidance
Expert guidance on individual & business ITR filing, tax planning, capital gains computation, and notice handling.
Customs Guidance
Expert guidance on import/export documentation, tariff classification, export incentives, customs audits, and litigation strategy.
Compliance Guidance
Comprehensive support for corporate compliance, labour law, FEMA, environmental regulations, and internal audit frameworks.
Blogs
In-depth articles on GST, Customs, and tax litigation — curated for professionals and taxpayers navigating complex compliance issues.
Does GST Registration Create GST Liability?
Ordinarily, no. Registration does not itself constitute the taxable event. GST liability ordinarily arises because there is a taxable “supply” falling within the charging provision of the GST law.
ORAL SHOW-CAUSE NOTICE UNDER SECTION 124 OF THE CUSTOMS ACT: A PROCEDURAL SHORTCUT — OR AN EVIDENCE TRAP?
Can Customs confiscate goods without issuing a written SCN? Yes — but the proviso to Section 124 may be far narrower than it first appears.
GST on Corporate Guarantee- One Issue,Two Judgements
Hon’ble Gujarat High Court in the case of Torrent Power Ltd & Ors has passed a significant order on the issue of taxability of the services of providing Corporate Guarantee by holding company to its subsidiary under GST.
From Eicher Motors’ “Credit Is as Good as Tax Paid” to Bhandari’s “Supplier Must Actually Pay Tax”
Has the Supreme Court Changed the Philosophy of Input Tax Credit?
DRC-03 DURING GST SEARCH: VOLUNTARY PAYMENT OR COERCIVE RECOVERY?
The GST portal may record “voluntary payment”. But can a computer screen prove free consent when search officers are still inside the premises?
RULE 86A & “NEGATIVE BLOCKING” OF ITC: CAN GST FREEZE CREDIT THAT DOES NOT EXIST?
When a preventive power begins consuming tomorrow’s genuine ITC for yesterday’s alleged fraud, has “blocking” silently become “recovery”?
SECTION 74 IS NOT A LABEL: THE SUPREME COURT’S G.R. INFRA PRINCIPLE AND THE POSSIBLE COLLAPSE OF MECHANICAL “FRAUD & SUPPRESSION” GST NOTICES
Can the Department obtain a longer limitation period merely by typing the words “fraud”, “suppression” or “wilful misstatement” into a show-cause notice?
E-WAY BILL EXPIRED: CAN GST DEPARTMENT DETAIN THE TRUCK? SECTION 129, TAX EVASION AND THE “TRANSIT STATE” JURISDICTION TRAP
An expired e-way bill may establish a procedural lapse. But does it establish tax evasion? And if a truck merely passes through a State, can that transit State monetise the lapse through a 200% penalty?
SECTION 114AA OF THE CUSTOMS ACT, 1962: Fraud Penalty or a Weapon Against Importers and Customs Brokers?
Can Section 114AA be invoked merely because a Bill of Entry contains an incorrect declaration? Can a Customs Broker be penalised for a false declaration made by the importer?