| 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 |
| ITPJ_Art1024 | 2026 - Interplay Between Section 16(3) & Section 17(4) : Can Claiming Depreciation on Lapsed ITC Disentitle Banking Companies from 50% Credit?
CA. Lokesh Dandwani |
| ITPJ_Art1025 | 2026 - Implications of Withdrawal of Compensation Cess on Automobile Dealers
ACS Shruti Phophaliya |
| ITPJ_Art1026 | 2026 - Withholding of GST Refund : High Court Curbs Pre-emptive Denials by Revenue
Priyanka Mundra |
| ITPJ_Art1027 | 2026 - Bald Allegations Cannot Extend Limitation : Supreme Court States Requirement of Foundational Facts for Invocation of Section 74 of CGST Act
Akhilesh Kumar Sah |
| ITPJ_Art1028 | 2026 - Invocation of Section 74 Proceedings Merely on the Basis of DGGI Alert Notice : Validity of
CS. Shruti Phophaliya |
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