| 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 |
| ITPJ_Art1023 | 2026 - Taxability of Corporate Guarantees Provided without Consideration CA. Deepak Harwani |
| ITPJ_Art1022 | 2026 - Service of Notice Under GST CMA. Sudha Rani V. |
| ITPJ_Art1021 | 2026 - Coercive GST Recovery During Search Operations : Testing 'Voluntariness' and The Interest Conundrum CA. Lokesh Dandwani |
| ITPJ_Art1020 | 2026 - Procedural Rigidities vs. Substantive Relief : High Court Holds GST Waiver Timelines Under Section 128A as Directory CA. Lokesh Dandwani |
| ITPJ_Art1019 | 2026 - Amount of Tax, Interest and Penalty Confirmed in Adjudication Order Exceeded the Amount Proposed in Show Cause Notice—Validity of CS. Shruti Taparia |
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