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CAclubindia Articles


Curative Petition In GST Litigation: When Finality Becomes A Rule Of Justice

Posted by Raj Jaggipro badge 13 June 2026 44 Views

The Supreme Court's Sriba Nirman judgment highlights the strict limits of curative petitions, GST Section 74 penalties, wilful suppression, compliance obligations, and the importance of finality in tax litigation.



Post Office Savings Account Interest Rate 2026: Is It Better Than a Bank Savings Account?

Posted by Ishwarya Keerthi B 13 June 2026 95 Views

Compare Post Office Savings Account vs Bank Savings Account in 2026. Learn about interest rates, tax implications, safety, digital banking features and which option suits your financial goals best.



ESOP Compliance Checklist for Private Limited Companies: Companies Act, Tax & Ind AS 102

Posted by CA Akhil Kumarpro badge 13 June 2026 98 Views

A comprehensive practitioner's guide to ESOPs in Private Limited Companies covering Rule 12 compliance, option pool structuring, cap table impact, Ind AS 102 accounting, employee taxation, Section 192(1C) deferment, and key legal distinctions between ESOPs and sweat equity.



No Surviving Tax Demand, No Surviving Prosecution: The Principle Behind Quashing Criminal Proceedings

Posted by Raj Jaggipro badge 13 June 2026 63 Views

Punjab & Haryana High Court rules that criminal prosecution under Central Excise law cannot continue after CESTAT exonerates the assessee on merits. Explore the judgment's implications for tax litigation, company directors and GST prosecutions.



GSTAT Appeals: A Practical Filing Guide to Pre-Deposit, Timelines and Procedure

Posted by CA Sundram Gupta, FCA 13 June 2026 167 Views

Learn how to file a GSTAT appeal in 2026, including eligibility, bench selection, pre-deposit rules, filing fees, documentation, limitation periods and the crucial 30 June 2026 deadline for legacy GST disputes.



PAN Card 2.0 Apply Online in 2026: Latest Updates with QR Code and Application Process

Posted by Poojitha Raam Vinay pro badge 12 June 2026 24432 Views

Learn everything about PAN Card 2.0, including its dynamic QR code, eligibility, online upgrade process, fees, key features, benefits, and differences from the existing PAN card system.



What Is Form 26AS: How to Check and Download Online for AY 2026-27

Posted by Ishwarya Keerthi B 12 June 2026 3161 Views

Learn why checking Form 26AS before filing your ITR is essential. Verify TDS, tax payments, refunds, and financial transactions, avoid mismatches, claim correct tax credits, and ensure accurate income tax return filing.



The Cost of a Few Paise: Why Rounding Off in Preferential Allotments is a Compliance Trap

Posted by CS Divesh Goyal 12 June 2026 129 Views

Can a 59-paise pricing error lead to corporate penalties? A recent ROC order says yes. Explore the case, statutory provisions, penalties and key governance takeaways.



GST Liability In Liquidation And Personal Exposure Of Directors Under Sections 88 And 89

Posted by Raj Jaggipro badge 12 June 2026 82 Views

Understand GST liability during company liquidation and director liability under Sections 88 and 89 of the CGST Act, 2017. Learn recovery rules, liquidator obligations, director safeguards, insolvency implications and key judicial precedents.



ECL - Electronic GST Ledgers: Payment of Taxes and other dues of GST

Posted by Rohit Warli 12 June 2026 58 Views

Understand Section 49 of the CGST Act: learn how GST payments, ITC utilization, electronic ledgers, and tax liability settlement work.




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