Indirect Tax·May 2025
Section 74 Notices: Defending the Extended Period
A practitioner's note on the contours of 'fraud, wilful misstatement or suppression' under Section 74 of the CGST Act, with reference to recent High Court rulings.
8 min read
Insights
Notes from the practice.
Commentary on developments shaping how Indian businesses, founders, and institutions navigate the law.
Indirect Tax·April 2025
The GST Appellate Tribunal: What Practitioners Should Expect
With the GSTAT now operational, we map the procedural framework, limitation, pre-deposit, and the early signals from notified benches.
10 min read
Indirect Tax·March 2025
Responding to a DGGI Summons: A Working Framework
Summons under Section 70 of the CGST Act are not investigations in vacuum. A note on rights, representation, and recording statements.
6 min read
Sustainability·February 2025
The CCTS and India's Emerging Carbon Market
The Carbon Credit Trading Scheme is taking shape. We unpack the legal architecture, the role of BEE, and what early project developers should prepare for.
11 min read
Sustainability·January 2025
BRSR Core: What Listed Entities Are Actually Being Asked
SEBI's BRSR Core framework moves disclosure from narrative to assured data. A practical view for boards and general counsel.
7 min read
Non-Profit·December 2024
FCRA Renewal: The Essentials
Renewal under the FCRA 2010 has tightened materially. A working checklist for NGOs and Section 8 companies receiving foreign contribution.
6 min read
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