| ITPJ_Art1038 | 2026 - Notice and Effective Opportunity of Hearing in Tax Adjudication : A GST Perspective
Akhilesh Kumar Sah |
| ITPJ_Art1037 | 2026 - Whether Mere Non-Generation of E-way Bill Alone Establishes Intention to Evade Tax
Akhilesh Kumar Sah |
| ITPJ_Art1036 | 2026 - Pre-Deposit in Penalty Only Proceeding Under GST : A Challenge to Fair Appellate Remedy
Pallavi Arya |
| ITPJ_Art1035 | 2026 - Interest on Unutilised ITC Under the Second Provision to Section 16(2) of the CGST Act : An Ultra Vires Provision
Pallavi Sharma |
| ITPJ_Art1034 | 2026 - Residential Property Let Out for Residential Use is Exempted From GST
Vineet Tiwari |
| ITPJ_Art1033 | 2026 - Scope of Section 122(1A) of CGST Act—Applicability to Pre-2021 Transactions
CA. Lokesh Dandwani |
| ITPJ_Art1032 | 2026 - Voluntary Reversal of Input Tax Credit and Invocation of Section 74 of CGST Act—Validity of
Pallavi Sharma |
| ITPJ_Art1031 | 2026 - Section 82 CGST Act vs. Section 53 of IBC : Debunking the Secured Creditor Status for GST Claims, Evaluating Judicial Precedent from VAT Era
Priyanka Mundra |
| ITPJ_Art1030 | 2026 - Denial of ITC to Recipient Upon Cancellation of Supplier’s GST Registration Subsequent to Date of Transaction—Validity of
ACS. Shruti Taparia |
| ITPJ_Art1029 | 2026 - Corporate Guarantees Issued Without Consideration : Whether Qualify as Taxable Supply of Service
CS. Shruti Phophaliya |
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