Category: Goods and Services Tax

Indian Medical Association Case Analysis: Doctrine of Mutuality Prevails, No GST on Club Fees

April 06, 2026 Ca Bhanu Prudhviraj Articles

In a landmark judgment, the Kerala High Court ruled in favor of the Indian Medical Association (IMA), declaring Section 7(1) (aa) of the Central Goods and Services Tax (CGST) Act, 2017 as unconstit...

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Kumbh Mela – “Religious Place”- New Saga of GST Litigation

April 06, 2026 Ca Bhanu Prudhviraj Articles, Featured

The Kumbh Mela is one of the largest religious gatherings in the world, held every 12 years at one of four locations in India: Allahabad (Prayagraj), Haridwar, Ujjain, and Nashik. Millions of devot...

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360 Degrees analysis of blockage of Input Tax Credit on Motor Vehicles

April 06, 2026 Ca Bhanu Prudhviraj Articles

In this article we will analyse Input tax credit on motor vehicles post 01-02-2019 GST amendment. Motor Vehicles are used for transportation of goods or passengers/ employees in the business. Unde...

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Relevance of One-One Correlation for utilization of particular ITC towards particular Outward taxable supply

April 05, 2026 Ca Bhanu Prudhviraj Articles

“Explore the relevance of one-to-one correlation for utilizing Input Tax Credit (ITC) towards specific outward taxable supplies under the Goods and Services Tax (GST) system. Learn how the se...

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Relevance of Indirect Tax Planning In Domestic Food Expenditure – Buy More To Pay Less Tax (GST)

April 05, 2026 Ca Bhanu Prudhviraj Articles, Featured

India is the second largest populated country in the world and heading towards occupying first position shortly. Ours is an agrarian economy where we need to balance food security, inflation, emplo...

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CBIC applied air brakes on arbitrary collection of taxes by using coercive measures

April 05, 2026 Ca Bhanu Prudhviraj Articles

In the GST Law- Enforcement, Audit and Adjudication are three principal functions performed by the GST Officers to monitor and regularize the implementation of GST Law. Audit and Adjudication funct...

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Does denial of adjustment of Electronic Credit Ledger balance against GST Pre-deposit tantamount to double taxation ??

April 05, 2026 Ca Bhanu Prudhviraj Articles

Does denial of adjustment of Electronic Credit Ledger balance against GST Pre-deposit tantamount to double taxation ?? Right to file an appeal is the statutory right granted by Tax Laws of the cou...

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One Assessee -One Tax- Multiple Assessing Authorities

April 05, 2026 Ca Bhanu Prudhviraj Articles, Trending

GST law is a classical example of cooperative federalism which facilitates fiscal growth of all the states in the country. It has curtailed the levy of multiple taxes and promoted transparency, acc...

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No Interest Proceedings for Ineligible ITC availed but Not Utilized In GST Returns

April 05, 2026 Ca Bhanu Prudhviraj Articles

No Interest Proceedings Can Be Invoked On Ineligible Input Tax Credit Availed But Not Utilized In GST Returns Recent 45th GST Council meeting has put logical end in relation to demand of interest ...

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Government Infra Projects Contractors are caught between Devil & Deep Sea in GST Platform

April 05, 2026 Ca Bhanu Prudhviraj Articles

Government Infra Projects Contractors are caught between the Devil and Deep Sea in GST Platform Indian real estate is expected to jump over fivefold to USD 650 billion by 2040 and its share in the...

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