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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
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
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
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
Gameskraft Judgment Explained: Supreme Court Upholds GST Framework for Online Gaming, Poker, Fantasy Sports and Casinos
Introduction On 27 May 2026, the Supreme Court of India delivered a landmark judgment in Directorate General of GST Intelligence Headquarters v. Gameskraft Technologies Private Limited & Ors., bringin
Uploaded on Mon Jun 22 2026