The issues that is discussed in this article is whether statutory authorities and public sector undertakings (PSUs) can be subjected to fraud-based proceedings under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act)

The Orissa High Court ruled that the service tax demand against a deceased person was invalid, holding that “agent” does not have equivalent status to a “legal heir.”

These updates aim to ensure that members remain well-informed and professionally equipped to address the evolving tax implications arising from cross-border employee mobility.