Articles

Year 2024: The Rise of Unreasoned GST Orders

By Gajendra Maheshwari and Drishty Sakhuja Background In one of the noteworthy GST litigations this year[1], the Delhi High Court dealt with a batch of writ petitions concerning unreasoned and hasty orders passed by GST Authorities.  During the hearing, the Court... Read More

Parallel GST Proceedings: The Need for Unified Action

By Priyamwada Sinha and Drishty Sakhuja Overview The Goods and Services Tax (GST) regime was introduced with the objective of creating a seamless and unified taxation framework. It aimed to enable cross-empowerment between the Central and State Tax authorities while... Read More

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