GSTAT functioning across India: relief valve or backlog transfer machine?
GSTAT functioning across India may finally ease the hardest part of GST litigation - but only if bench capacity, listing discipline and order quality keep pace with the backlog already queued up.
Blocked Credit After Safari Retreats: The Construction Fight Has Changed, Not Ended
Safari Retreats did not abolish blocked credit under GST. It changed the argument. This article reads the judgment as a principles case, tracks the legislative response, and explains where the construction ITC fight now really sits.
Pillar Two India: No Domestic Law Yet, but Indian Groups Are Already in the Net
Even without Indian implementation, Pillar Two can still hit Indian groups through foreign IIR and UTPR rules, reshaping cash-tax outcomes, reporting systems and capital allocation decisions.
Mutual Agreement Procedure as Strategy: Why Waiting Too Long Blunts Competent Authority Relief
Mutual Agreement Procedure is increasingly central to India's tax-certainty architecture. The real strategic mistake in 2026 may not be using MAP - it may be using it too late.
APA vs Litigation in 2026: When Should Large Taxpayers Stop Fighting?
India’s APA regime has crossed the proof-of-concept stage. For large taxpayers in 2026, the real question is no longer whether a case can be fought, but whether recurring litigation still delivers more value than certainty.
