BDO in India is pleased to present ‘The Tax Post’ - A bi-monthly Indirect Tax Bulletin focusing on the world of Indirect Taxes and highlighting major trends across the space in India and globally, while also bringing forth practical views and experiences from our tax experts.

Presenting edition 30 of The Tax Post, spotlighting key industry trends:

Cover Story – Delves into the service of notices, orders and communications under the GST Law and various challenges to the service of a document as per Section 169 of the Central Goods and Services Tax Act, 2017 ('CGST Act').

Expert Speak – Provides an overview of the India–UK Free Trade Agreement, a comprehensive economic treaty, the negotiations for which were concluded on 6 May 2025.

Lex Insights – Explores the pillars of natural justice, embodied in the Latin maxims ‘Audi Alteram Partem’ and ‘Nemo Judex in Causa Sua’, which mean ‘Let the other side be heard’ and ‘No one should be a judge in their own cause’ respectively.

Decoded – Dissects a vital judgement that upholds that direct recovery under section 75(12) of the CGST Act can only be initiated in case of a failure to pay self-assessed tax, thereby holding that section 75(12) of the CGST Act is not attracted in cases where the outward supplies are duly reported in Form GSTR-1 and Form GSTR-3B.

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