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The word “prosecution” can be understood as a formal charge created before the institution of any prosecution. Various fiscal laws govern the prosecuti...
Any person aggrieved by the decision made under the CGST Act, SGST Act, or UTGST Act can file an appeal under GST[1] before the concerned Authority. The pe...
Just like the other tax legislations, the CGST Act 2017 also contains provisions for arrest and bail. It grants power to the concerned officers to make arr...
Before GST, the tax was calculated differentially on sales tax, customs act, excise tax and service tax. Different statutory laws governed the prosecution...
The term “prosecution” means initiating legal proceedings against the offender. It is the process of creating formal charges before the institution of...
Section 83 of the Central Goods and Service Tax Act contains the provision relating to the attachment of property under GST. It provides for provisional at...
Instances of fake GST registration have been reported in the last few months. The modus operandi for this involves using documents of another person and ob...
Under Section 61 of the CGST Act 2017, a proper officer can scrutinize a return and related particulars furnished by the registered person. This is done to...
The Pharmaceutical industry is India's top gross domestic product (GDP) contributor. The market...
In the evolving international trade space, ensuring supply chain security and compliance with t...
Investment in shares of big public sector companies such as Coal India Limited (CIL) provides l...
The Securities and Exchange Board of India (SEBI) issued a circular on May 2, 2025, simplifying...
Experiencing the loss of a loved one is one of the deepest emotional hardships a person can fac...
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