Time-bar limitation under CGST appeal provisions: appeals filed beyond the prescribed extension cannot be entertained by the appellate authority.
An appeal against cancellation of registration filed after the period prescribed by the CGST appellate provision and beyond its narrowly defined extension cannot be condoned by invoking the Limitation Act because the CGST Act forms a self-contained fiscal code whose limitation rule excludes the Limitation Act; therefore the appellate authority may rightly reject such time-barred appeals. (AI Summary)

GST inclusion of alcoholic beverages could harmonize taxation, reduce cascading and improve revenue efficiency and compliance.
The article addresses whether alcoholic beverages, presently a state subject taxed via excise, VAT and other levies, should be brought within GST. It explains that state control creates divergent regimes, high input and compliance costs, tax cascading, and 36 distinct markets. The piece argues that integrating alcohol into GST-subject to a politically acceptable formula by the Union, States and the GST Council-could standardise taxation, reduce cascading, enable input tax credits for producers, improve market efficiency and potentially increase net revenue while requiring trade-offs with state fiscal autonomy. (AI Summary)

Cancellation of GST registration cannot rest solely on non reply to a show cause; procedural hearing and reconsideration required.
Cancellation of GST registration is limited to specified contraventions and prescribed failures to furnish returns or where registration was obtained by fraud; the process mandates issuance of a show cause notice and an opportunity to reply, and remediation by filing pending returns and paying dues can lead to dropping proceedings. Mere non submission of a reply, especially where the order is inconsistent or lacks application of mind, is not by itself a valid ground for cancellation; the registrant must be permitted to respond and the authority must pass a reasoned order after reconsideration. (AI Summary)

Global minimum tax revenue threshold applies to merged, acquired or demerged groups using aggregated pre transaction revenues and aligned fiscal periods.
Article 6.1 supplements the four year consolidated revenue test by deeming pre transaction revenues to count where Groups merge, where single Entities and Groups combine through acquisition, and where an in scope MNE Group demerges. Pre merger or pre acquisition revenues are aggregated for each Fiscal Year to assess the revenue threshold; differing fiscal periods are aligned by combining fiscal years that end within the Group's fiscal year. Demerged Groups meet the threshold if they have qualifying annual revenues in the first tested post demerger year, and for years two to four based on revenues in at least two post demerger years. (AI Summary)

Time bar on input tax credit: court may entertain constitutional challenge subject to interim deposit and stayed coercive action.
The Calcutta High Court treated the constitutional challenge to Section 16(4) (the statutory time limit for availing input tax credit) as a pure question of law and conditioned entertainment of the writ on the petitioner making an interim deposit of a portion of the disputed tax within a short period; the Revenue was directed not to take coercive action if payment was timely, and a schedule for affidavit in opposition, reply and final hearing was ordered. (AI Summary)

Liability for excise duty knowingly unpaid: personal penalty can be imposed though reduced for responsible officer
The tribunal held that a demand for excise duty is valid when the responsible officer knew that goods were removed without payment of duty; the officer's ultimate responsibility for booking transactions and awareness of non-payment sustained the duty demand, and the penalty under the excise rules was reduced on factual scrutiny of his role. (AI Summary)

Authorized Representative duties expanded to strengthen creditor representation, fee revisions, and a formal replacement mechanism.
The Board proposes expanding the Authorized Representative's duties to include assisting creditor classes in understanding Committee of Creditors deliberations, reviewing minutes, aiding asset marketability and resolution plan evaluation, maintaining open communication with the Resolution Professional, representing the class before tribunals and regulators, updating creditors on process progress, and recording meeting minutes; it also proposes revised fees incorporated into the CIRP cost and a replacement mechanism whereby creditors meeting a voting threshold may nominate alternatives, trigger a circulated vote, and have the Resolution Professional apply to the Adjudicating Authority to appoint the selected insolvency professional. (AI Summary)

Pre-deposit bank guarantee invalid as bail pre-condition; monetary guarantees cannot be mandated while other bail conditions may remain.
The Supreme Court held that imposing a bank guarantee as a pre-condition for bail in GST-related prosecutions is impermissible, aligning with prior authority rejecting monetary pre-deposit requirements; the bank-guarantee condition was set aside while the remaining non-monetary bail conditions affirmed by the lower courts were sustained. (AI Summary)

Corporate guarantee without consideration is not a taxable service, so no service tax arises on unpaid guarantees.
Issuing a corporate guarantee without receiving any commission, fees or interest does not attract service tax because the BFOS definition is exhaustive and applies only to entities engaged in financing or otherwise falling within specified categories; absent consideration and without being a banking/financial entity, no service tax liability arises, and the demand for tax on guarantees given for associates was set aside. (AI Summary)

Regulatory compliance and risk management: advisory services help SMEs align operations with legal obligations and reduce exposure.
Advisory services for SMEs provide targeted professional guidance in strategic planning, financial management and access to capital, operational process optimisation, and marketing and sales strategy. They also design risk management frameworks and compliance controls to align operations with applicable laws and regulations, reducing legal, reputational and financial exposure. Delivered on a project basis, these services supply specialised expertise, objective external perspective and cost efficient support that enable SMEs to accelerate growth, improve competitiveness and optimise limited internal resources. (AI Summary)

Reimbursable expenses as pure agent not taxable; pass-through recoveries excluded from service-taxable value under precedent.
The tribunal applied the Supreme Court principle that genuine reimbursable expenses incurred by a service provider on behalf of clients and later recovered by debit notes are not includible in the taxable value; where the appellant paid third-party charges for deconsolidation, transportation, DO, terminal handling and documentation and merely recovered them, those amounts qualified as pass-through reimbursements under the pure agent doctrine and were not subject to service tax. (AI Summary)

Deposit requirement for appeals: excessive interest-payment conditions cannot be imposed where appellant has already paid the disputed tax.
Section 107 requires payment of admitted amounts and a 10% deposit of disputed tax; where the appellant has paid the entire disputed tax, the statute does not justify imposing an additional interest deposit as a condition precedent to appeal. A higher forum set aside an interim direction requiring payment of 20% of interest and directed the appellate authority to consider the appeal on merits after personal hearing. (AI Summary)

Advisory services for SMEs drive strategic planning, financial readiness, risk management, and business growth opportunities.
Advisory services enable SMEs to access specialized expertise in finance, marketing, operations, and regulatory matters to inform decision-making and avoid costly mistakes. They support strategic planning, market and competitor analysis, financial projections, budgeting, and funding readiness. Advisors assist with risk identification, mitigation, and compliance, while using networks to secure partnerships and market opportunities. Continuous performance evaluation via KPI tracking and benchmarking drives improvement, and advisory mentorship provides practical guidance and emotional support that strengthens managerial resilience. (AI Summary)

Services consumed outside India are out of scope of service tax and refund claims must be adjudicated on merits.
Services rendered and consumed wholly outside India are out of scope of service tax under the territorial provisions; the refund sanctioning authority must adjudicate refund claims rather than treat them as premature; administrative communications affecting assessee rights can constitute appealable decisions; and receipts received by a substituted Indian entity under a novation agreement are attributable to the service provider when determining export receipt status. (AI Summary)

Show cause notices under GST: officers may require payment where tax is unpaid, ITC is misused, or refunds are erroneous.
Proper officers may issue a show cause notice where it appears tax has not been paid, has been short paid, has been erroneously refunded, or ITC has been wrongly availed or utilised; the notice requires the person chargeable to show cause why they should not pay the amount specified with interest under section 50 and any penalty. The power to issue a notice is triggered by a prima facie appearance of non compliance, and procedural safeguards-grounds in the notice, proper service, and adherence to statutory time limits-are essential. (AI Summary)

Investor Protection Fund provides restitution to harmed investors and funds investor education, awareness programs, and legal aid to associations.
A dedicated Investor Protection and Education Fund established by the Board under Section 11 is credited from specified sources including Board contributions, grants, certain regulatory transfers, stock-exchange deposits, forfeitures and disgorged amounts; it funds investor education, awareness campaigns, legal and funding support to Board recognized investors' associations, refund of transferred deposits where eligible, informant rewards, and other Board specified purposes. Disgorged amounts and accrued interest are to be used primarily for restitution to identifiable injured investors or for informant rewards, subject to a seven year claim limitation; the Fund is governed by an Advisory Committee and requires separate audited accounts and permissible investments. (AI Summary)

GST dispute resolution: push for appellate tribunals and compliance reforms to curb fraud and streamline returns.
Urgent calls for setting up GST appellate tribunals and possible one-time amnesty aim to reduce litigation; central notifications extend filing deadlines for GSTR-1, GSTR-3B and GSTR-7 for affected taxpayers to revised dates; CBIC instructions tighten registration verification and risk-based physical verification to curb fake registrations; GSTN advisory lowers the e-invoicing turnover threshold and enables eligible taxpayers on IRP portals while retaining taxpayer responsibility for compliance. (AI Summary)

Internal audit for SMEs strengthens internal controls and compliance, enhancing risk management, operational efficiency and stakeholder confidence.
Internal audit is essential for SMEs to protect assets and strengthen internal controls by identifying weaknesses in financial systems, inventory and operations and implementing segregation of duties, authorization protocols and reconciliations. It conducts risk assessments to detect operational, financial and compliance vulnerabilities and supports mitigation planning. Internal audit further verifies regulatory compliance, recommends corrective measures, enhances operational efficiency through process reviews and automation opportunities, and supplies management with reliable information to support informed decision-making and stakeholder confidence. (AI Summary)

GST Appellate Tribunal structure centralizes place of supply jurisdiction and risks technical member majorities affecting tribunal balance.
The GST Appellate Tribunal framework replaces a national/regional bench model with a Principal Bench and State Benches, prescribing specific membership compositions and that only the Principal Bench will hear place-of-supply disputes. Amendments adjust appointment qualifications, administrative powers and appellate pathways, while divisional hearings are to be by a judicial and technical member with provision for a third member on referral; these changes are not yet notified and raise concerns about exclusion of practising lawyers, potential technical-member majorities and overburdening of the Principal Bench. (AI Summary)

NRI investment rules: account type, repatriation and tax obligations govern eligibility and procedures for investing in Indian securities.
NRIs, PIOs and OCIs may invest in Indian equities, bonds, NCDs and mutual funds either repatriably via NRE accounts or non repatriably via NRO accounts; PIS facilities at authorised bank branches enable listed equity trading without separate RBI approval if PIS permission exists. Taxation (including withholding and DTAA application) and various transactional charges apply; demat/trading account opening requires PAN, passport/OCI/PIO proof, address proof, cancelled cheque for the linked NRE/NRO account and KYC completion. Mutual funds may be bought without demat accounts but require appropriate bank linkage and KYC. (AI Summary)