
Overview In a significant ruling with far-reaching consequences for GST-registered businesses across India, the Supreme Court has dismissed a batch of Special Leave Petitions challenging the constitut
Uploaded on Thu Jul 30 2026

Based on: Shantanu Sanjay Hundekari v. Union of India (Bombay High Court, 28 March 2024) Introductions The GST regime, introduced in 2017, sought to create a unified indirect tax system while strength
Uploaded on Thu Jul 23 2026

A practitioner’s guide to Section 63(4)(c) of the Bharatiya Sakshya Adhiniyam and electronic service under Section 35 BNSS, updated with the Delhi High Court decision in Punjab Gasket Industries v. Mu
Uploaded on Mon Jul 20 2026

Here's the thing nobody tells you at the vape stall behind your college gate: what you're holding isn't a grey area, a “low-key legal” loophole, or a harmless flex for the 'gram. It's a criminal offen
Uploaded on Tue Jul 07 2026

Introduction The Goods and Services Tax ("GST") regime is increasingly driven by technology and data analytics. With enhanced access to taxpayer data, GST authorities are now capable of identifying di
Uploaded on Wed Jun 24 2026