J the App

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Expert articles and analysis videos on indirect tax topics.

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Goods and Service Tax

Trigger date for Interest Payout on refund on Restitution

J the App23 January 2026
Customs Duty

Retrospectivity of Judicial Declarations

J the App22 January 2026
Goods and Service Tax

Order cannot traverse beyond the SCN

J the App21 January 2026
Goods and Service Tax

Retrospective ITC Limitation and Relief

J the App15 January 2026
Goods and Service Tax

When Rules outrun the Statute

J the App14 January 2026
Goods and Service Tax

Section 168A revisited

J the App13 January 2026
Goods and Service Tax

Is Public Function Activity or Sovereign Based

J the App11 January 2026
Goods and Service Tax

Jurisdictional overreach when Suspicion takes over Statute

J the App9 January 2026
Goods and Service Tax

Reading Down Section 16(2)(c) of the CGST Act

J the App8 January 2026
Customs Duty

Apex Court draws the Fiscal Red Line

J the App7 January 2026
Goods and Service Tax

Limitation and not Sympathy defines GST Justice

J the App6 January 2026
Goods and Service Tax

Classification as the Trojan Horse

J the App4 January 2026