recent posts
- An Innocent Question That Defines Modern Families
- GST and the “Double Penalty” Dilemma: Why Section 125 Cannot Apply When Section 47 Late Fees Are Paid
- EDUCATION IS FREEDOM, EDUCATION IS LIFELINE
- Why Do People Believe Lies Over Truth?
- Allegations and Accountability: The Crossroads of Government and Opposition
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The other evening, my 7-year-old son asked me a simple yet disarming question:“Dad, when I grow up, will I live separately?” It took me a moment to respond. I smiled and asked him,“Tell me, am I big or small?”He replied, “You’re big, Dad.” So I asked,“Then tell me, am I living separately or with whom?”He…
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By Sidheswar Jena, PhD Scholar (Law) Introduction The Goods and Services Tax (GST) regime was designed to simplify taxation, but its penalty provisions have sometimes been applied in ways that burden honest taxpayers. A recurring controversy is whether the general penalty under Section 125 of the CGST Act can be imposed in addition to the…
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By: Sidheswar JenaPhD Scholar – Law EDUCATION IS FREEDOM, EDUCATION IS LIFELINE Education is more than classrooms and textbooks—it is the heartbeat of a society. It shapes individuals, defines values, and determines whether a nation rises or collapses. Without education, a society does not just stand still; it slowly disintegrates. Education is freedom. Education is…
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By Sidheswar JenaPhD Scholar – Law We often hear people say society is “intelligent.” But if that is true, why does the crowd so easily follow someone who keeps lying—even when those lies are exposed in broad daylight? At the same time, a person who speaks truth clearly and directly is ignored, even abandoned. This…
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By Sidheswar JenaPhD Scholar – Law Indian democracy thrives on contest, scrutiny, and accountability. At its core lies not only the power of governments to enact laws but also the responsibility of opposition leaders to question them. Recently, Rahul Gandhi’s allegations against the current government have generated heated debate. The real questions are: what happens…
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By Sidheswar Jena- PhD Scholar-Law Introduction On March 24, 2021, the Ministry of Corporate Affairs (MCA) issued Notification No. G.S.R. 205(E) introducing the Companies (Accounts) Amendment Rules, 2021. These rules made it compulsory for companies to maintain accounting software with an audit trail (edit log) feature. The intent was clear: stop backdated manipulation, ensure every…
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By: Sidheswar Jena – PhD Scholar- LAW Introduction:When you boil it down, accounting is simple: track what comes in, what goes out, what you own, and what you owe. But the moment businesses, regulators, auditors, banks and investors get involved, that simplicity seems to vanish. This article explains — from every useful angle — why…
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By Sidheswar Jena-PhD Scholar -Law Abstract India’s economy is often celebrated as one of the world’s fastestgrowing, with official GDP figures placing it as the fifthlargest globally at approximately $3.57 trillion in 2024. Yet, beneath this narrative lies a stark divide: the unorganized sector, which employs over 90% of the workforce, continues to grapple with…
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Sidheswar JenaPhD Scholar in Law Abstract The Indian tax system, characterized by its federal structure and evolving reforms, incorporates stringent penalty provisions to deter non-compliance and evasion. This paper examines the system’s key components, analyzes the penalty mechanisms under the Income Tax Act, 1961, and the Goods and Services Tax (GST) regime, and critiques their…
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By Sidheswar Jena, PhD-Scholar in Law Introduction When the Goods and Services Tax (GST) was introduced on 1st July 2017, it was hailed as the most transformative reform in India’s tax history. It carried the grand promise of “One Nation, One Tax, One Market” — unifying a fragmented VAT–Excise–Service Tax system into a seamless framework.…
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