March 2026

Input Tax Credit (ITC) Under GST: Structural Loopholes, Fraud Mechanisms, and Legal Implications in India

The Goods and Services Tax (GST) was introduced in India with the objective of creating a unified indirect tax regime and eliminating the cascading effect of taxes. At the core of this system lies the concept of Input Tax Credit (ITC), which allows businesses to claim credit for the tax paid on inputs and set […]

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INTERROGATORIES IN CIVIL PROCEEDINGS: A PRACTICAL AND STRATEGIC GUIDE (WITH FORMAT)

Interrogatories constitute one of the most effective yet underutilized tools within civil litigation, aimed at facilitating discovery, narrowing controversies, and expediting adjudication. Governed by Order XI of the Code of Civil Procedure, 1908, interrogatories are essentially a set of written questions administered by one party to the opposite party, which must be answered on oath.

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GST Registration for Proprietorship: Benefits, Legal Requirements, and Why It Is Important for Your Business

Starting a business in India often begins with a sole proprietorship, as it is one of the simplest and most commonly used business structures for entrepreneurs, freelancers, traders, and small service providers. While setting up a proprietorship is relatively easy, ensuring proper tax compliance is crucial for the long-term success and credibility of the business.

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