Articles by Chandani Nawalkha

Is Anti-Profiteering Anti-Business?

Chandani Nawalkha 05 January 2021 at 13:20

The construction businesses are at the center stage of anti-profiteering in some of the latest judicial pronouncements. The article is an attempt to summarize the methodology and crux of these rulings.

Exempted Supply in light of Composite Supply

Chandani Nawalkha 04 November 2020 at 17:11

As a principle, exemptions are extended in tax statues to grant relief or ease the burden of consumers keeping in view the interest of the general public at large.

Refund under the GST regime

Chandani Nawalkha 27 October 2020 at 09:58

Under the GST regime, the cases of refund are summarized in this article and are mostly governed by Section 54 of CGST Act, 2017 and Rules 89/96 of CGST Rules, 2007.