Month: June 2025
4 posts
The Basic Structure Doctrine, Protector of Constitutional Integrity by Justice Rohinton Nariman
In the Preface to his recent book, The Basic Structure Doctrine, Protector of Constitutional Integrity, Justice Rohinton Nariman writes’ “I…
Section 107(6) of the GST Act and Article 141 of the Constitution of India
Section 107(6) of the GST Act is mandatory. A writ court cannot interfere to direct waiver of its…
Representative Assessee under the Income Tax Act – in the Act of 1886 and under the Act of 1961
Income Tax in India has its origins to the first Act of 1860. In their paper titled Income…
Surrender of Tenancy and applicability of GST
Under the current indirect tax regime of Goods and Services Tax Act, 2017, even a tenant, having only…