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One Assessee, One Authority, One GST Assessment: Landmark SC Ruling

April 06, 2026 Goods and Services Tax Ca Bhanu Prudhviraj

Articles

One Assessee- One Assessing Authority- One Assessment Proceedings – Landmark SC Ruling Prevents Repeat GST Proceedings Against Taxpayers Introduction The Supreme Court of India, in M/s Ar...

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GST Budgetary Support refunds be based on fixed value addition rates: J&K HC

April 06, 2026 Goods and Services Tax Ca Bhanu Prudhviraj

Articles

Implications of the J&K High Court Judgment on Value Addition Criteria for Refund Computation under the GST Budgetary Support Scheme (BSS) J&K High Court held GST Budgetary Support refund...

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Section 12A Renewal Clock: Procedures to Halt & Restart Due Date Countdown

April 06, 2026 Income Tax Ca Bhanu Prudhviraj

Articles

Renewal of Section 12A Registration under the Income Tax Act is necessary because recent amendments have removed its earlier perpetual validity. Since April 1, 2021, registrations granted under Sec...

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Examiners Are Turning Into Examinees Before GST Authorities

April 06, 2026 Goods and Services Tax Ca Bhanu Prudhviraj

Articles

Examiners Are Turning Into Examinees Before GST Authorities Introduction The growth, development, and quality of higher education are critical indicators of a modern and progressive India. With ...

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

April 06, 2026 Goods and Services Tax 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 Goods and Services Tax Ca Bhanu Prudhviraj

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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 Goods and Services Tax 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 Goods and Services Tax 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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Early Bird missed the Flight while complying 80G Registration procedures

April 05, 2026 Income Tax Ca Bhanu Prudhviraj

Articles

Discover the challenges faced by early birds in complying with the 80G registration procedures under the new scheme of exemption for charitable institutions. Get insights into the transition from p...

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Educational Institutions Availing Income Tax Exemptions – Section 10(23C) – SC Verdict

April 05, 2026 Income Tax Ca Bhanu Prudhviraj

Articles

Recent Supreme Court Verdict Mandated Tectonic Shift In Approach To Educational Institutions Availing Income Tax Exemptions Under Section 10(23C) As per the provisions of the Income Tax Act, when ...

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