CAclubindia Articles

Curative Petition In GST Litigation: When Finality Becomes A Rule Of Justice

Posted by Raj Jaggi

13 June 2026 208 Views

The Supreme Court's Sriba Nirman judgment highlights the strict limits of curative petitions, GST Section 74 penalties, wilful suppression, compliance obligations, and the importance of finality in tax litigation.

The Shift from Aspirational Buying to Informed Buying

Posted by Niyati 13 June 2026 20 Views

Today's car buyers are making smarter, research-backed decisions by focusing on safety, technology, comfort, and ownership costs. Learn why informed buying is replacing aspirational purchasing in the automotive market.

ESOP Compliance Checklist for Private Limited Companies: Companies Act, Tax & Ind AS 102

Posted by CA Akhil Kumar

13 June 2026 180 Views

A comprehensive practitioner's guide to ESOPs in Private Limited Companies covering Rule 12 compliance, option pool structuring, cap table impact, Ind AS 102 accounting, employee taxation, Section 192(1C) deferment, and key legal distinctions between ESOPs and sweat equity.

No Surviving Tax Demand, No Surviving Prosecution: The Principle Behind Quashing Criminal Proceedings

Posted by Raj Jaggi

13 June 2026 97 Views

Punjab & Haryana High Court rules that criminal prosecution under Central Excise law cannot continue after CESTAT exonerates the assessee on merits. Explore the judgment's implications for tax litigation, company directors and GST prosecutions.

GSTAT Appeals: A Practical Filing Guide to Pre-Deposit, Timelines and Procedure

Posted by CA Sundram Gupta, FCA 13 June 2026 1324 Views

Learn how to file a GSTAT appeal in 2026, including eligibility, bench selection, pre-deposit rules, filing fees, documentation, limitation periods and the crucial 30 June 2026 deadline for legacy GST disputes.

The Cost of a Few Paise: Why Rounding Off in Preferential Allotments is a Compliance Trap

Posted by CS Divesh Goyal 12 June 2026 171 Views

Can a 59-paise pricing error lead to corporate penalties? A recent ROC order says yes. Explore the case, statutory provisions, penalties and key governance takeaways.

GST Liability In Liquidation And Personal Exposure Of Directors Under Sections 88 And 89

Posted by Raj Jaggi

12 June 2026 121 Views

Understand GST liability during company liquidation and director liability under Sections 88 and 89 of the CGST Act, 2017. Learn recovery rules, liquidator obligations, director safeguards, insolvency implications and key judicial precedents.

ECL - Electronic GST Ledgers: Payment of Taxes and other dues of GST

Posted by Rohit Warli 12 June 2026 83 Views

Understand Section 49 of the CGST Act: learn how GST payments, ITC utilization, electronic ledgers, and tax liability settlement work.

ITR 2026 for Senior Citizens - The Form Selection Guide

Posted by CS Lalit Rajput 12 June 2026 134 Views

AY 2026-27 ITR filing guide: find the right income tax return form, key deadlines, Section 194P relief, and Allahabad HC's ruling on hidden income in maintenance cases.

CBDT Monetary Limits for Income Tax Appeals: ITAT, High Court & Supreme Court Explained

Posted by Vivek Jalan 12 June 2026 116 Views

Understand CBDT Circular No. 17/2019 on monetary limits for departmental income tax appeals before ITAT, High Courts and the Supreme Court. Learn how tax effect is calculated for multiple assessment years, composite orders, interest and penalty matters, exceptions to the circular, and its applicability to pending appeals with practical examples.