Scrutiny in GST: A Critical Look at GST Adjudication Procedures

Eight years into the implementation of the Goods and Services Tax (GST) regime in India, the landscape of indirect taxation has undergone a significant transformation. GST was introduced with the intent to subsume various indirect taxes such as Central Excise, Service Tax, and Value Added Tax under a single umbrella, thereby streamlining tax administration and compliance across sectors. While debates continue over its overall success, one aspect is indisputable: the machinery of GST enforcement is fully operational.

The article was authored by Shareen Gupta, Partner, and Joybrata Misra, Principal Associate, published in the Confederation of Indian Industry (CII) Pascheem Magazine.

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