India: Tax

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Article
Beyond Procedural Lapse: Delhi High Court Rules GST Proceedings Against Non-Existent Entity Void ab initio
The Delhi High Court examined whether tax authorities can pursue proceedings against a company that has ceased to exist following a court-approved amalgamation. The case centered on show cause notices and orders issued in the name of a defunct entity, despite clear notification of the merger to tax authorities. The judgment addresses fundamental questions about legal personality, procedural validity, and the limits of statutory provisions in rectifying jurisdictional errors.
India Tax
MA
Metalegal Advocates
Article
GST Impact On Highway BOT Toll Concessions: An Overview Of Rajasthan HC’s Ruling
A Division Bench of the Rajasthan High Court has ruled that Build-Operate-Transfer concessionaires must pay GST on works contract services rendered to NHAI, treating toll collection rights as taxable consideration. This landmark judgment fundamentally reshapes the tax landscape for highway PPP projects, potentially affecting project bankability, investor appetite, and the cost mechanics for developers participating in India's infrastructure development bids.
India Tax
DL
DSK Legal
Article
What CBDT’s 31 March 2026 Notifications Mean For Live And Upcoming Exits
India’s General Anti-Avoidance Rule (“GAAR”) framework has long rested on a critical assurance to investors: investments made prior to 1 April 2017 would remain outside the scope of GAAR scrutiny. For nearly a decade, this grandfathering protection was widely understood to extend to gains realised on the eventual transfer of such investments, irrespective of when the exit occurred.
India Tax
LP
Legitpro Law
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Article
What CBDT’s 31 March 2026 Notifications Mean For Live And Upcoming Exits
India’s General Anti-Avoidance Rule (“GAAR”) framework has long rested on a critical assurance to investors: investments made prior to 1 April 2017 would remain outside the scope of GAAR scrutiny. For nearly a decade, this grandfathering protection was widely understood to extend to gains realised on the eventual transfer of such investments, irrespective of when the exit occurred.
India Tax
LP
Legitpro Law
See more

Income Tax

Article
Beyond Procedural Lapse: Delhi High Court Rules GST Proceedings Against Non-Existent Entity Void ab initio
The Delhi High Court examined whether tax authorities can pursue proceedings against a company that has ceased to exist following a court-approved amalgamation. The case centered on show cause notices and orders issued in the name of a defunct entity, despite clear notification of the merger to tax authorities. The judgment addresses fundamental questions about legal personality, procedural validity, and the limits of statutory provisions in rectifying jurisdictional errors.
India Tax
MA
Metalegal Advocates
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Transfer Pricing

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Corporate Tax

Article
Common/consolidated SCN For Multiple FYs/tax Periods Permissible, However, Each Period Forming Part Of Notice Must Satisfy Limitation
The Karnataka High Court has ruled on whether tax authorities can issue a single consolidated show cause notice covering multiple financial years under the CGST Act. While affirming this practice is permissible, the Court established critical limitations regarding time-barred periods and clarified how 'tax period' should be interpreted in the context of Sections 73 and 74.
India Tax
LS
Lakshmikumaran & Sridharan
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Latest Videos

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