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 DRC-01 Cannot Substitute a Statutory Show Cause Notice

J the App19 September 2026
Goods and Service Tax

GSTAT Appeal Cannot Precede First Appellate Order

J the App19 September 2026
Goods and Service Tax

Calcutta HC says Sufficient Cause Can Save a Delayed GST Appeal

J the App19 September 2026
Foreign Trade Policy

Karnataka HC says Bill of Export Is Not the Only Evidence for SEZ Supplies

J the App18 September 2026
Goods and Service Tax

GSTAT holds Audit Mismatch Cannot Automatically Trigger Section 74

J the App18 September 2026
Goods and Service Tax

GSTAT says Third-Party Supplier Default Cannot Become Suppression

J the App18 September 2026
Goods and Service Tax

Calcutta HC says Extended Limitation Requires Positive Suppression

J the App17 September 2026
Goods and Service Tax

AAR holds Canteen ITC Is Limited to the Employer-Borne Cost to the applicant

J the App17 September 2026
Goods and Service Tax

Madras HC says Tax Demand Already Paid Does Not Make Appeal Penalty-Only

J the App17 September 2026
Customs Duty

CESTAT says Refund Cannot Be Adjusted Against a Non-Final Demand

J the App16 September 2026
Customs Duty

CESTAT says EPCG Duty Concession Cannot Be Denied Before Export Obligation Matures

J the App16 September 2026
Goods and Service Tax

Calcutta HC says Section 16(5) Retrospectively Regularises Delayed GST Returns

J the App16 September 2026