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  • Article

    Punjab High Court Holds That Mere Uploading Of Notice/ Order On ‘View Additional Notices And Orders’ Cannot Be Treated As A Valid Mode Of Its Service

    A batch of writ petitions arose from a common grievance that the GST authorities had uploaded show cause notices and order-in-originals only on the GST common portal under the tab “View Additional Notices and Orders,” without serving themin any other effective manner on the taxpayers. The lead matter was CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and the Court treated it as the lead case for all connected petitions.
    IndiaLitigation, Mediation & Arbitration
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    No Refund Of Tax Paid During The Search Where Taxpayer Accepted Liability And Raised No Objection For Two Years

    The Petitioner was operating a coaching institute, Alpha-1 Tuition Classes and Hostel, without obtaining GST registration despite crossing the threshold for registration. During a search conducted by GST authorities under Section 67(2) of the Gujarat Goods and Services Tax Act [GGST Act] from 6 October 2023 to 10 October 2023, various documents were seized and statements were recorded.
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    CBDT Amends Safe Harbour Rules

    The CBDT vide notification no. 21/2025 dated 25th March 2025 has amended Rule 10TA (definitions for Safe Harbour Rules) and Rule 10TD (safe harbour) of Safe Harbour Rules (SHR).
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Aurtus Service Tax Flash Alert - Godfrey Phillips India Limited vs Commissioner, Central Tax, New Delhi [Service Tax Appeal No. 51478 Of 2022] Dated December 5, 2025

    The assessee was engaged in the business of manufacturing goods and providing services.
    IndiaCorporate/Commercial Law
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Video

    Webinar: Decoding India's Union Tax Budget 2026 – Global Implications For Businesses And Investors

    Please view this webinar from Aurtus Consulting LLP.
    WorldwideTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Buyback Of Shares Not "Receipt Of Property" Under Section 56(2)(viia)

    For Assessment Year 2016–17, the taxpayer undertook a buyback of 1,90,097 equity shares at a consideration of INR 10 per share, aggregating to INR 19,00,970 which were cancelled as part of the buyback process.
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Kerala High Court Quashes GST Demand Over Inadvertent Credit Reporting Error, Emphasizing No Revenue Loss

    The Appellant, a registered GST dealer, had received both, interstate and intra-state, inward supplies of goods during FY 2017-18.
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    No Disallowance U/s 40A(3) Where Cash Payments Are Genuine And Verifiable

    For Assessment Year 2014–15, the taxpayer, Sabha Chand, engaged in the retail sale of liquor, reported turnover of INR 6.56 crores with a net profit...
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Bombay High Court Quashes The Show Cause Notice Holding That No GST Is Payable On Services Supplied By Way Of Transfer Of Development Rights [TDR] Or Floor Space Index [FSI]

    The Petitioner being a real estate developer entered into an agreement with the land owner for development of plot on 7 April 2022.
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Transfer Of Credit In Case Of Merger / Amalgamation Is A Statutory Right And The Same Cannot Be Denied In Absence Of Technical Infrastructure

    The Petition was filed by Umicore Autocat India Pvt. Ltd. (‘Petitioner') to challenge the action of the GST authorities (‘Respondent') in restricting the transfer of unutilized input tax credit...
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Navigating FTAs In India – Claiming Duty Benefits Under The Regional Trade Agreements

    India is poised to become one of the world's next economic powers. In pursuit of this vision, the country has adopted a dual strategy of strengthening domestic capabilities while actively deepening international trade relationships. One of the key tools employed by India and by many nations n
    IndiaInternational Law
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Madras HC Quashes Tax Demand For Lack Of Clear Valuation In Revenue-sharing Model

    The Petitioner, engaged in the business of providing diagnostic and healthcare-related services through laboratories and testing centers.
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Aurtus Flash Alert - Hon'ble Gujarat High Court Ruling On Denial Of Refund Of Unutilised ITC Upon Amalgamation

    M/s Alstom Transport India Limited Vs Additional Commissioner, CGST and Central Excise (Appeals) & Ors. [SCA No. 11025 of 2025 dated January 23, 2026.
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Madras High Court Holds That Penalty Under Section 73/ 74 Cannot Be Imposed

    The Petitioner challenged the order confirming the demand for wrong availment of transitional credit amounting to INR 30,33,615/- along with interest and penalty under section 74 of Central Goods and Services Tax Act...
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Exemption Under The STP Scheme Not To Be Denied Because Of Delay In Technical Approval

    The Appellant on 25-01-2025 applied for setting up of a Software Technology Park (STP) and also sought exemption for importing telematic infrastructural...
    IndiaMedia, Telecoms, IT, Entertainment
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Madras HC Ruled That DGFT's Classification Of Goods Under EPCG Is Binding On The Customs Authority And Cannot Be Questioned

    The Appellant was engaged in the hotel business and imported various lighting and light fittings on 25.05.1999. The import was made under the Export Promotion Capital Goods (EPCG) Scheme...
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Section 7(1)(aa) & 2(17)(e) Of The Kerala GST Act, Insofar As They Introduce A Levy On Activities Or Transactions Between Members And Their Constituents Or Vice Versa, Have Been Held To Be Ultra Vires

    The Petitioner operates various mutual benefit schemes for its member doctors, such as the Social Security Scheme, Professional Disability Support Scheme, Professional Protection Scheme, Kerala Health Scheme, among others.
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    SICPA India Private Limited And Another vs UOI And Others [WP(C) 54 Of 2023]

    Refund of unutilised Input Tax Credit (ITC) is allowed in cash on account of the closure of Business.
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Benefit Under Treaty Cannot Be Withheld Without Invocation Of GAAR Or Evidence Of Impermissible Avoidance Arrangement Where TRC Is Available

    Accion Africa-Asia Investment Company1 (‘Assessee') was an investment holding company incorporated in Mauritius and had been granted a Category I Global Business License. It was a tax resident of Mauritius...
    MauritiusTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Recommendation For Streamlining The Incorporation Process Of IFSC Company

    The Ministry of Corporate Affairs (‘MCA') has recently issued an Office Memorandum, wherein certain recommendations have been made for streamlining the incorporation process of companies...
    IndiaCorporate/Commercial Law
    Aurtus Consulting LLP
    Aurtus Consulting LLP

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