October 7, 2019

CAG and their emphasis on Invoice matching

The CAG’s report on Goods and Service Tax for the year ended March 2018, (Report number 11 of 2019) is exceptional in many ways. This is the first ever critical review by a top Government agency of the GST tax system. CAG repor...

October 7, 2019

Introduction

The the issue that occupied centre stage of taxpayers, in all of the two years in the life of GST in India, has been the GST common portal created for filing tax returns. On 1st July 2017 the Government, through the private company formed by them, called GS...

February 21, 2018

Logic and Structure of Legal Argument

When a lawyer hears a case from a prospective client for the first time, in most cases he forms an opinion instantly about whether the claim of the litigant is justified. It is also possible that two lawyers, hearing the same client...

April 7, 2017

(Published in Financial Express 7th April 2017)

The Cabinet has approved four GST draft Bills for presentation in Parliament. The final draft legislations and GST Council recommendations considerably alter the original idea of GST. The concept of residence in determinin...

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