Legal &amp;amp; Financial Insights

GST Show Cause Notice Reply: A 12-Step Practitioner Checklist

Section 73 vs 74 framing, limitation, evidence, reply structure, and the appellate consequences of a weak first response.

11 min read · Reviewed May 2026

GST Litigation in 2026: Pre-Deposit Rules, GSTAT Procedure and Strategy

How the operationalisation of the GST Appellate Tribunal changes appeal economics, and what the 10% / 20% pre-deposit caps mean for taxpayers.

11 min read · Reviewed May 2026

Section 67 CGST Searches & Cash Seizure: What Recent High Court Rulings Say

Bombay High Court, Delhi High Court and Madhya Pradesh High Court have repeatedly cabined the scope of Section 67 powers — what taxpayers should know.

GST Refunds for Exporters: ITC Limitation, Inverted Duty and the 2 Year Clock

Section 54 refund route for exporters, the limitation question post-Delhi HC ITC ruling, and how to structure a successful refund claim.

Articles — FEMA Compliance in India: Compounding, ED Action and Cross-Border Reporting

FEMA Compounding Procedure 2026: Forms, Fees, Timelines and Working Examples

Step-by-step compounding application under Section 15 FEMA — RBI process, Foreign Exchange Department fee schedule, and worked penalty calculations.

10 min read · Reviewed May 2026

How RBI Calculates FEMA Compounding Amounts — Worked Examples

The RBI compounding formula explained: amount-involved bands, minimum penalty floor, sectoral guidance, and how to read the RBI Master Direction examples.

FEMA Show-Cause Notice from ED: Response Strategy and Common Defences

Adjudication under Section 13 FEMA, the difference between contraventions and compoundable matters, and a structured response framework.

10 min read · Reviewed May 2026

FEMA for NRIs and Cross-Border Transactions: A 2026 Checklist

NRO/NRE/FCNR account rules, repatriation limits, Liberalised Remittance Scheme, immovable-property reporting and Form FC-GPR / FC-TRS deadlines.

Articles — NCLT Litigation in India: A Practitioner's Guide

SARFAESI

SARFAESI Section 13(2) Demand Notice: A Borrower's 60-Day Defence Playbook

How to use the 60-day reply window, when to invoke Section 13(3A), and the realistic remedies before DRT under Section 17.

11 min read · Reviewed May 2026

SARFAESI

DRT Securitisation Application under Section 17: Filing, Limitation and Strategy

The 45-day filing window, mandatory pre-deposit at DRAT, and how to frame relief that the Tribunal will grant.

BANKING

Banking Disputes: Choosing Between DRT, Civil Court and Consumer Forum

The jurisdictional matrix for bank-customer disputes, Section 18 RDDB Act bar on civil courts, and where consumer remedies still survive.

BANKING

RBI Master Direction on Fraud Classification: Promoter & Director Rights

Post-State Bank of India v. Rajesh Agarwal, the procedural protections for promoters before fraud classification, and what a written representation must cover.

Virtual CFO Engagements: Scope, Pricing Models and ICAI Considerations

How Virtual CFO arrangements are typically scoped, the three common pricing models, and the ICAI Council Decision points that constrain a CA-led practice.

When Your Startup Needs a Virtual CFO: Series A to Series D

The financial-leadership inflection points across funding rounds and how a Virtual CFO calibrates MIS, board reporting and unit-economics discipline.

MIS Reporting Framework for Indian SMEs: Templates That Actually Get Read

A practitioner-grade MIS pack: P&L cuts, working-capital, cash-conversion, GST/TDS compliance dashboards, and board-meeting cadence.

Working Capital Management for Indian SMEs: A 2026 Playbook

Receivables ageing, MSMED Act 45-day rule, vendor credit cycles, GST reversal traps, and cash-conversion improvement levers for ₹10–500 Cr revenue businesses.