Introduction  Even though God rules in the affairs of men, the earth is not God’s jurisdiction. It is man’s jurisdiction. This quote is apt to set the tone for this piece relating to the “jurisdiction” of the “proper officer” of DRI. It is a much-debated question. However, in my humble opinion, it is a self-inflicted…

PREFACE Under the erstwhile Central Excise regime, Section 11B of the Central Excise Act, 1944 read with Rule 5, Rule 5A and Rule 5B of the Cenvat Credit Rules, 2004 (‘CCR’) specified situations where cash refund of cenvat credit was allowed to the assessee. However, the situation of closure of factory was not specifically covered…

RAAGHUL PIRAANESH Senior Associate, UBR Legal Advocates CHANDRA KIRAN K Associate, UBR Legal Advocates BACKGROUNDIn a significant ruling, the Kerala High Court in Indian Medical Association v. Union of India & Ors. [2025]1 reaffirmed the doctrine of mutuality, declaring that clubs and associations are not liable to pay GST on services rendered exclusively to…

Rashi Chopra Senior Associate, UBR Legal Advocates Vishwaranjan Associate, UBR Legal Advocates AbstractThe jurisprudential interpretation of the principle of novation in tax treaties and its procedural implications under domestic tax laws was critically analysed in the Delhi High Court’s decision in Sneh Lata Sawhney v. CIT [TS-592-HC-2025(DEL)] [1]. This judgment underscores the relevance of treaty…