GST Implementation: Impact on India’s Tax Structure and Economy
Home Goods and Services Tax Article Goods and Service Tax and changes in development of country after it’s effectuation Introduction: Prior to the enactment of Goods and Service Act (GST). The Tax Payer had to register with various tax departments and had to pay different types of taxes and duties for different tax tiers to […]
CGST Rule 96(10) – Controversial from Its Inception
Home Goods and Services Tax Article Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, has been one of the most contentious provisions in India’s Goods and Services Tax (GST) framework, particularly for the export sector. Initially introduced with the intention of curbing double benefits to the exporters, the rule’s implementation sparked […]
No Penalty for E-Way Bill Technical Error if no intention to evade tax: Allahabad HC
Home Goods and Services Tax Article Summary: In the case of Ram Krishna Gupta v. State of UP (Writ Tax No. 728 of 2023), the Allahabad High Court set aside a penalty order under Section 129 of the CGST Act, ruling that a penalty should not be imposed solely for a technical error in filling […]