J the App

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Expert articles and analysis videos on indirect tax topics.

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Goods and Service Tax

GSTAT says Section 129 Penalty Is Time-Barred Beyond Seven Days

J the App24 September 2026
Goods and Service Tax

GSTAT says GST Interest Exemption Requires State-Wise Documentary Proof

J the App24 September 2026
Goods and Service Tax

GSTAT says GST Appeal Cannot Be Revived Beyond the Statutory Limitation

J the App24 September 2026
International Tax

Delhi HC says Reassessment Cannot Cure the AO’s Own Failure to Examine PE

J the App24 September 2026
Customs Duty

CESTAT says EPCG Force Majeure Does Not Automatically Waive Duty Liability

J the App23 September 2026
Others

CESTAT says CENVAT Credit Turns on Nexus and Specific Exclusions

J the App23 September 2026
Goods and Service Tax

Calcutta HC says GST Registration Cannot Be Suspended on Unadjudicated ITC Mismatch

J the App23 September 2026
IBC

NCLT says Resolution Plan Cannot Override CIRP Process Safeguards

J the App23 September 2026
IBC

NCLAT says Subsequent Liquidation Rules Cannot Retrospectively Alter an Ongoing Process

J the App23 September 2026
Corporate Tax

Karnataka HC says Section 143(1) Intimation Cannot Be Revised Under Section 263

J the App23 September 2026
Goods and Service Tax

Karnataka HC says Rule 86A Blocking Requires an Effective Opportunity to Respond

J the App23 September 2026
Corporate Tax

ITAT says 26AS Can Expose a Misread Cash-Withdrawal Transaction

J the App23 September 2026