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Notes on GST, income tax, audit and company law from our desk.
GST GST Appeal Ladder: From APL-01 to GSTAT and the High Court
GST appeals explained: first appeal APL-01 under section 107, GSTAT APL-05 under section 112, High Court under section 117, time limits, pre-deposit and strategy.
26 September 2026 · 5 min read
GST GST Show Cause Notice: How to Reply to DRC-01 and Protect Your Appeal
GST show cause notice reply: DRC-01, DRC-06, section 73, 74 and 75, limitation, personal hearing, preliminary objections, DIN, a reply template outline and a...
23 September 2026 · 5 min read
GST ITC Mismatch Notice? GSTR-2B vs 3B, Section 16 and How to Reply
ITC mismatch under GST: section 16(2)(aa), GSTR-2B, ASMT-10, DRC-01A, supplier default, case law, documents to rely on and a reply strategy.
20 September 2026 · 5 min read
GST Blocked Credit Under Section 17(5): Where ITC Dies and Where It Survives
Blocked input tax credit under section 17(5) CGST Act: motor vehicles, food, construction, works contract, personal use, with exceptions, Safari Retreats and a worked...
17 September 2026 · 6 min read
GST GST Registration Cancelled? How to Get It Revoked Before the Window Closes
GST registration cancellation and revocation: grounds under section 29, show cause notice under Rule 22, revocation under section 30 and Rule 23, time limits...
14 September 2026 · 5 min read
Direct Taxes (Income Tax) TDS Default: The Interest, Late Fee and Disallowance You Can’t Ignore
TDS default consequences: interest under section 201(1A), late fee 234E, penalty 271H and 271C, 30% disallowance under 40(a)(ia) and prosecution, with a worked example.
11 September 2026 · 5 min read
Direct Taxes (Income Tax) Income Tax Penalties Decoded: 234A, 234B, 234C, 234F and 270A
Income tax interest and penalties explained: sections 234A, 234B, 234C, 234F, 270A and 271B with rates, triggers, a worked example and ways to reduce...
8 September 2026 · 5 min read
Direct Taxes (Income Tax) 10 ITR Mistakes That Invite Income Tax Notices (and How to Avoid Them)
Common ITR filing mistakes that trigger income tax notices: AIS mismatch, wrong form, foreign assets, unverified return, wrong deductions, with fixes and a checklist.
5 September 2026 · 5 min read
Direct Taxes (Income Tax) Paid Your MSME Vendor Late? Section 43B(h) Can Cost You the Deduction
MSME 45-day payment rule under section 43B(h): who is covered, 15 and 45 day limits, disallowance, MSMED Act interest, worked example and compliance steps.
2 September 2026 · 5 min read
Companies Act 2013 Small Company Updated Definition @ MCA
The Ministry of Corporate Affairs (MCA) has redefined the landscape for private companies by enhancing the thresholds for classification as a Small Company. With...
8 December 2025 · 4 min readwe reply within one working day