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Supreme Court Affirms Constitutional Validity of Section 16(2)(c) of the CGST Act
Supreme Court Affirms Constitutional Validity of Section 16(2)(c) of the CGST Act

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

Personal Liability under Section 122(1A) of the CGST Act: Bombay High Court Draws the Line
Personal Liability under Section 122(1A) of the CGST Act: Bombay High Court Draws the Line

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

Why WhatsApp Notices Fail in Court: Section 63(4)(c) BSA Certificate & Section 35 BNSS After the 2025–26 Rulings
Why WhatsApp Notices Fail in Court: Section 63(4)(c) BSA Certificate & Section 35 BNSS After the 2025–26 Rulings

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

Is Vaping Illegal in India? The Real Truth About Possession, Public Use & Instagram Sellers
Is Vaping Illegal in India? The Real Truth About Possession, Public Use & Instagram Sellers

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

GST E-Invoicing Notices Above ₹5 Crore Turnover: Understanding the Law, Legal Consequences and Emerging Litigation Issues
GST E-Invoicing Notices Above ₹5 Crore Turnover: Understanding the Law, Legal Consequences and Emerging Litigation Issues

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