https://www.taxtmi.com/article/detailed?id=15327 The jurisprudential challenge in indirect taxation requires strict statutory construction of charging provisions while allowing liberal interpretation of exemptions where intended by law. In GST, protection of the continuity of input tax credit, procedural fairness in registration and credit denial, and scrutiny of coercive measures are central. Customs law focuses on objective classification and valuation, mens rea in penalties, proportionality of confiscation, and due process for quasi judicial decisions. Emerging issues include GST customs overlap, digital supplies, retrospective changes, and anti profiteering. en-us Mon, 03 Nov 2025 08:14:21 +0530 Mon, 03 Nov 2025 08:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15327 The jurisprudential challenge in indirect taxation requires strict statutory construction of charging provisions while allowing liberal interpretation of exemptions where intended by law. In GST, protection of the continuity of input tax credit, procedural fairness in registration and credit denial, and scrutiny of coercive measures are central. Customs law focuses on objective classification and valuation, mens rea in penalties, proportionality of confiscation, and due process for quasi judicial decisions. Emerging issues include GST customs overlap, digital supplies, retrospective changes, and anti profiteering. Articles Goods and Services Tax - GST Mon, 03 Nov 2025 08:14:21 +0530 https://www.taxtmi.com/article/detailed?id=15327