A growing library of analysis and commentary on developments in Indirect Tax, Trade and Regulatory Law -- written for practitioners, in-house counsel, and business decision-makers.
The Finance Act, 2026 omits Section 13(8)(b) with effect from 30 March 2026. A critical analysis of what was cured, what was left behind, and the new asymmetry introduced on the inbound side. The lock has been removed. The bias remains.
Read Article →Indian Customs has deployed AI models since 2022 to analyse cargo X-ray images and flag consignments for examination. Yet the legal status of these algorithmic outputs remains unaddressed in adjudication. An evidentiary agenda for the indirect tax Bar.
Read Article →Notification No. 12/2026-Customs grants NIL Basic Customs Duty on 40 petrochemical products from 2 April to 30 June 2026. But zero duty is not zero compliance. A classification and compliance playbook for importers.
Read Article →The AP High Court in Golden Traders v. State of AP draws a clear constitutional line: a transit state with no fiscal stake in an IGST transaction has no jurisdiction to detain, seize, or confiscate goods under Sections 129 or 130.
Read Article →The GSTAT e-filing portal launched to much fanfare, but as of early 2026 only a tiny fraction of expected appeals have been filed. A deep dive into the structural barriers, the AR filing gap, and what needs to change.
Read Article →A 12-slide interactive guide to the Authorised Economic Operator and Eligible Manufacturer Importer schemes -- covering the four AEO tiers, five operational benefits, cash-flow quantification, eligibility criteria, and the EMI to AEO roadmap.
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