India: Sales Taxes: VAT, GST

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Article
When Regulators Overreach: Central Government Incentives, State Commissions, And The Limits Of Tariff Power After SPDC V. Green Infra Judgment
The Electricity Act, 2003, vests tariff determination authority exclusively in State Electricity Regulatory Commissions (SERCs), while the Central Government retains policy-making power at the central level which provides benefit to both i.e., state and central power utilities. This includes the authority to design financial incentives aimed at promoting specific generation technologies.
India Energy
SO
S&A Law Offices
Article
Mandatory Pre-Deposit For Appeals In Indirect Tax Laws: A Barrier To Justice?
Mandatory pre-deposit requirements in Indian indirect tax laws have evolved from discretionary safeguards to rigid statutory mandates, creating significant barriers to appellate justice. This analysis examines how the 2014 amendments transformed the appellate framework, the practical challenges faced by taxpayers in accessing remedies, and the ongoing judicial efforts to balance revenue protection with meaningful access to justice.
India Tax
MA
Metalegal Advocates
Article
High Court Holds That The Transfer Of Business As A Going Concern Is Not A Taxable Supply Under GST, Recognises Such Transfer Of Business Between Two Distinct GST Registrations Of The Same Legal Entity, And Permits Transfer Of Unutilised Input Tax Credit
The petitioner, a pharmaceutical company engaged in research and development (R&D), had two GST-registered units, one in Vizianagaram, Andhra Pradesh and another in Bengaluru, Karnataka both operating under the same PAN.
India Tax
AC
Aurtus Consulting LLP
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