☐ Has section 52 applicability been identified? ☐ Has operative compliance been completed? ☐ Has coordination with broader compliance framework been done? ☐ Has Bharti Airtel substance-over-form discipline been applied? ☐ Has Mafatlal…
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☐ Has section 52 applicability been identified? ☐ Has operative compliance been completed? ☐ Has coordination with broader compliance framework been done? ☐ Has Bharti Airtel substance-over-form discipline been applied? ☐ Has Mafatlal…
Section 52 compliance — checklist (19 items)
Section 52 compliance — checklist (19 items)
☐ Has section 52 applicability been identified?
☐ Has operative compliance been completed?
☐ Has coordination with broader compliance framework been done?
☐ Has Bharti Airtel substance-over-form discipline been applied?
☐ Has Mafatlal procedural-fairness framework been observed?
☐ Has Vatika prospective-operation been applied?
☐ Has Mohit Minerals constitutional framework been applied?
☐ Has Whirlpool framework been considered for disputes?
☐ Has Calcutta Discount Co. jurisdictional discipline been observed?
☐ Has Modern Dental proportionality framework been applied?
☐ Has Maneka Gandhi natural-justice framework been applied?
☐ Has Dilip Kumar discipline been considered where applicable?
☐ Has documentary trail been preserved?
☐ Has coordination with State / UTGST parallel framework been done?
☐ For section 52 disputes, has comprehensive defence framework been built?
☐ Has audit-trail discipline been maintained?
☐ Has coordination with Notifications + Rules framework been done?
☐ Has the file been reviewed for audit-defensibility?
☐ Has framework alignment with Notifications been verified?
Worked examples — five live scenarios
Example 1 — Section 52 standard compliance
Facts: Standard taxpayer engages section 52 framework.
Analysis: Architecture — TCS framework. 0.5% combined (0.25% CGST + 0.25% SGST) post-Notification 15/2024-CT effective 10-Jul-2024. Earlier 1% (0.5% CGST + 0.5% SGST).. Comprehensive compliance framework + documentary trail.
Result: Compliant section 52 framework.
Example 2 — Section 52 dispute defence
Facts: Departmental challenge under section 52.
Analysis: Bharti Airtel substance-over-form + Mafatlal procedural-fairness frameworks. Comprehensive defence framework.
Result: Substantive defence framework operative.
Example 3 — Section 52 coordinated framework
Facts: Section 52 engages with broader compliance framework.
Analysis: Comprehensive coordination — returns + ITC + audit + recovery framework. Practitioner discipline — coordinated framework analysis.
Result: Coordinated framework operative.
Example 4 — Section 52 writ remedy
Facts: Section 52 substantive challenge. Article 226 writ filed.
Analysis: Whirlpool framework — writ jurisdiction. Substantive merits + procedural fairness defence.
Result: Writ remedy framework operative.
Example 5 — Section 52 amendment context
Facts: Section 52 amendment context.
Analysis: Vatika prospective-operation framework. Pre-amendment / post-amendment framework discipline.
Result: Vatika framework anchors transitional discipline.
Planning and litigation strategy
Litigation defence
Cross-references