GST & Customs and Other Indirect Tax Laws (IDT)

The doctrine of binding precedent or stare decisis is basic to the English legal system, and to the legal systems that derived from it such as those of Australia, Canada, Hong Kong, New Zealand, India, Pakistan, Singapore, Malaysia and South Africa. A precedent is a statement made of the law by a Judge in deciding […]

   1.Intellectual property rights are legal rights for governing the use of creation of human mind. The recognition and protection of these rights is of recent origin. Patents, Designs and Trade Marks      are considered as Industrial Property. As per international convention for the protection of industrial (Paris Convention) of property has as its […]

One of the most fundamental concepts of Indian Democracy is “Separation of Powers” which means that each of the three Pillars i.e. Executive, Judiciary as well as Legislature would be independent in its domain and there would be no interference. The retrospective amendment w.e.f. 1st July, 2017 as proposed by GST Council and could be […]

Search, Seizure and Inspection are necessary tools deterring the evaders from adopting unwanted mischievous transactions, thus for genuine dealers this is a good evil in the tax laws. Search, Seizure and Inspection are necessary ingredients for any tax system so that a fear of being heavily penalized for any misdeeds towards the possible evasion of […]

Ever since the conceptualization and implementation of the GST Law in India. The trade and industry including service sector is evolving hand in hand with GST law which has resulted in the emergence of new concept and new challenges as well as questioned the old principles and practices. The evolution of GST Law in India, […]

APPLICABILITY OF REVERSE CHARGE MECHANISM AS WELL AS RECENT AMENDMENTS IN THE RELEVANT NOTIFICATIONS FOR RCM UNDER SECTION 9(3) OF THE CGST ACT, SECTION 5(3) OF IGST ACT 2017 & SECTION 9(4) OF THE CENTRAL GOODS AND SERVICE TAX ACT 2017 Introduction Reverse Charge Mechanism, is a system of collection GST where the tax is […]