CAclubindia Articles

GST arrest valid despite non-supply of exact reasons to believe

Posted by Raj Jaggi

21 May 2026 21 Views

Explore how GST litigation is shifting from tax disputes to constitutional questions of arrest, liberty, and procedural fairness. A detailed analysis of the Gujarat High Court ruling in Keyur Jeyendrabhai Patel v. State of Gujarat & Others and its impact on GST arrest powers under Section 69 of the CGST Act.

GSTAT Kolkata Bench Inaugurated: New Listing Process and Case Categories Explained

Posted by Vivek Jalan 21 May 2026 28 Views

GSTAT Kolkata Bench inaugurated on 16 May 2026 with new case listing procedures, dispute categorization, and operational guidelines to strengthen GST dispute resolution in India.

Complete Guide to GeM Registration in India for Businesses & MSMEs

Posted by Lakshmi Tiwari 21 May 2026 30 Views

Get complete GeM Registration services for businesses, MSMEs, startups, suppliers, and contractors. Learn documents, eligibility, benefits and online Government e-Marketplace registration process in India.

Section 56(2)(viib) After Finance Act 2023: Impact on Foreign Investments in Startups

Posted by Vivek Jalan 20 May 2026 107 Views

Analysis of amended Rule 11UA and Angel Tax provisions under Finance Act 2023 covering NRI investments, startup exemptions, safe harbour rules, and valuation methods.

How Commerce Students Can Stand Out on LinkedIn in 2026

Posted by Simandhar Education 20 May 2026 53 Views

Learn how commerce students can build a strong LinkedIn presence to attract recruiters, showcase certifications, grow professional networks and stand out in today's competitive job market.

Form 125 Benefits for Senior Citizens

Posted by Divyarajsinh Chudasama 19 May 2026 163 Views

Learn everything about Form 125 under the Income-tax Act, 2025 - Eligibility, benefits, tax compliance process, filing steps, deductions and how senior citizens aged 75+ can avoid filing ITRs legally.

ITR Filing For AY 2026-27: Know The Major Changes Introduced This Year Before Reporting

Posted by Mitali 19 May 2026 6131 Views

ITR filing for AY 2026-27 comes with important updates for salaried employees, business owners and investors. Know all the latest changes before filing your Income Tax Return.

How to Download Form 16A from TRACES for FY 2025-26

Posted by Vikas khanna 19 May 2026 546 Views

Step-by-step guide to download Form 16A from TRACES for FY 2025-26. Check due dates, compliance rules and penalties.

Reopening in 2026: Sections 280 and 281 of the Income Tax Act, 2025: A Practitioner's Guide to the New Reassessment Regime

Posted by Abhay

19 May 2026 210 Views

A practical guide to reassessment under the Income-tax Act, 2025, explaining how old Sections 148 and 148A are now renumbered as Sections 280 and 281. Explore new reassessment procedures, time limits, sanction requirements, transition rules for pending cases, and key litigation risks for CAs and taxpayers.