A demand for tax is not valid simply because an officer sends a sternly worded letter. Based on Metal Forgings vs. Union of India, a formal "show cause notice" (SCN) is the jurisdictional bedrock of any tax demand. Departmental "suggestions", "advice", or "communications" are legally hollow. Unless the revenue issues a specific SCN indicating the exact amount and the legal grounds, there is no valid demand.

GST Records

GST Offences & Penalties

GST Audit & Assessment

GST Appeals

GST Act

GST Payments

The Shield and the Sword: 5 Surprising Legal Protections Every Taxpayer Should Know

Article 265 of the Constitution of India strictly mandates that "No tax shall be levied or collected except by authority of law". This constitutional safeguard acts as a dual prohibition against arbitrary state action: the law must explicitly authorise both the imposition (levy) of a tax and the procedure for its actual recovery (collection). In this framework, the principle that "Payment ≠ Acceptance" acts as a crucial defense for taxpayers against unjust tax collections.

GST Inspection

GST Software

GST Updates

GST Payment Under Protest: What ASP Traders Judgment Means

A detailed legal analysis of why GST classification disputes must be adjudicated under Section 73 and not Section 74 — covering the distinction between bona fide interpretation errors and deliberate tax evasion, with landmark Supreme Court, High Court, and Tribunal rulings

Classification Disputes Under GST: Why Section 73 Applies and Section 74 Does Not

GST refunds can be claimed for excess tax paid, cash ledger balance, unutilized ITC (exports/SEZ), inverted duty structure, IGST paid on exports, deemed exports, pre-deposit refunds, and refunds for notified agencies like UN bodies and CSD. This guide maps each refund type to the relevant CGST Act sections, CGST Rules, and key 2024 circulars/notifications.

ITC under GST

Import/ Export under GST

GST Returns & Reconciliations

Various Types of Refunds Under GST Law in India

Landmark rulings by Karnataka and Delhi High Courts confirm that salary paid to foreign nationals under a genuine employer-employee relationship is not liable to GST.

No GST on Salaries Paid to Foreign Nationals: Karnataka & Delhi High Court Clarify the Law (2024–2026)

Detailed analysis of how the Customs Act, 1962 interacts with GST refunds under Sections 54–58 of the CGST Act, including Rule 96, valuation, IGST export refunds, and Consumer Welfare Fund implications.

Customs Act’s Role in GST Refunds and Fund Utilisation

A practical CFO-oriented guide to Indian customs law covering import definitions, valuation, crucial dates, CVD, SEZs, warehousing, limitation, and risk-mitigation strategies backed by landmark judicial precedents.

GST Supply

Import–Export Under Customs: What Every CFO Needs to Know

GST has subsumed many indirect taxes, except export duty. IGST is levied on export instead of export duty. The article aims to apprise you with a 360° view on how will the exports behave and look like in the futuristic GST ahead.

Eagles Eye View of Export in GST

This article is a ready reckoner for the successful facilitation of EXPORTS as many exporters have apprehensions about the requisite Export Documents under newly introduced GST Act

Export Documents Under GST

This page lists all articles, blogs, news updates, summary of notifications and circulars relating to Import/ Export under GST

Import/ Export under GST

Various Types of Refunds Under GST Law in India

By: Abhishek Raja Ram

No GST on Salaries Paid to Foreign Nationals: Karn...

By: Abhishek Raja Ram

Customs Act’s Role in GST Refunds and Fund Utilisa...

By: Abhishek Raja Ram

Import–Export Under Customs: What Every CFO Needs ...

By: Abhishek Raja Ram

Eagles Eye View of Export in GST

By: Prakash Matre

Export Documents Under GST

By: Prakash Matre

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