Publications & Articles

Courts staying GST Demands till Tribunal is set up " Courts are increasingly giving relief to taxpayers by staying GST demands, pending formation of the GST Tribunal that would provide a forum to file appeals. The Calcutta High Court's Divisional Bench recently stayed Recovery proceedings and modified…

Rule 37 A- Still a Chance for the Taxpayers to Pass the Buck ? “The essence of law lies in the spirit, not its letter, for the letter is significant only as being the external manifestation of the intention that underlies it” – Salmond Over the…

Toleration of an Act - Taxability of Passive Acts Haunts the Taxpayers Indeed, it is valid, 'Life is unexpected!'. Who might have envisioned that while the countryoccupied with a political discussion on the word 'intolerance', the GST Department,nowadays suspect everything to be an act of tolerance.One…