CAclubindia Articles

Leasing of Residential Premises as Hostels: Supreme Court Settles the GST Exemption Debate

Posted by Bimal Jain 22 December 2025 4020 Views

Supreme Court rules hostel accommodation qualifies as residential dwelling under GST, allowing exemption on rental income prior to July 2022 amendments.

Inspection, Search And Seizure Under GST: When The Law Learns To Let Go - Part III - The Concluding Part

Posted by Raj Jaggi

22 December 2025 185 Views

An in-depth analysis of Section 67 of the CGST Act explaining provisional release, seizure limits, disposal of perishable goods, procedural safeguards, and how GST enforcement balances authority with fairness and due process.

Major GST Relief: Genuine Buyers Protected from Supplier GST Flaws

Posted by CS Lalit Rajput 22 December 2025 3484 Views

Calcutta High Court rules that Input Tax Credit cannot be denied to genuine buyers solely due to retrospective GST registration cancellation of suppliers, reinforcing protection for bona fide taxpayers.

Whether Scrutiny Under GST In Terms Of Section 61 Of CGST Act Is Compulsory

Posted by Affluence Advisory 22 December 2025 151 Views

GST return scrutiny under Section 61 remains disputed. Read key High Court rulings on ASMT-10, taxpayer safeguards and direct SCN issuance.

Section 69C vs Section 105 of ITA 2025: A Fundamental Shift in Tax Law

Posted by Vivek Jalan 22 December 2025 587 Views

Section 105 of ITA 2025 makes unexplained expenditure additions mandatory, replacing "may" with "shall" and removing judicial discretion under Section 69C.

When Observation Is Not Enough: Transition from Inspection to Search and Seizure (Part II)

Posted by Raj Jaggi

20 December 2025 163 Views

A detailed guide to GST search and seizure under Section 67(2), covering legal safeguards, procedural discipline, and key court rulings.

Revised NPS Rules: 10 Key Changes You Must Know About NPS Accumulation, Growth and Withdrawals

Posted by Pranab Banerjee

20 December 2025 470 Views

Revised NPS Rules explained in simple terms. Know changes in contribution limits, equity exposure, tax benefits, withdrawals and retirement planning impact.

What are the Advantages of LLP Registration for Small Businesses in India?

Understand the tax and legal treatment of apprentices and stipends under the Apprenticeship Act and Income-tax Act, explained in simple language with practical insights.