ITAT Kolkata held that reassessment order quashed since notice issued under section 148 of the Income Tax Act was served after the date of limitation. Since issuance of notice is bad in law, ...

State of Gujarat & Ors., the Gujarat High Court addressed a petition filed by the legal heir of a deceased director ...

Motors Private Limited Vs Union of India, the Bombay High Court intervened to restore the petitioner’s GST appeal that had been dismissed on technical grounds. The appeal was rejected due to a ...

This article examines the history, challenges, and eventual resolution of Rule 96 (10), shedding light on the government’s response, the role of the judiciary, and the future course of action for ...

Goods and Service Tax and changes in development of country after it’s effectuation. Introduction: Prior to the enactment of Goods and Service Act (G ...

Rule 86B is an anti-evasion measure targeting fraudulent practices involving ITC misuse. While it introduces stricter compliance, the rule is balanced with exceptions for genuine taxpayers. Businesses ...

The Ministry of Finance has issued Notification No. 82/2024-Customs (N.T.), dated November 20, 2024, amending Notification No. 63/1994-Customs (N.T.). This amendment updates the list of goods allowed ...

Section 115BAB was introduced on the Statute on September 20, 2019 with the aim and objective of providing for a concessional ...

NCLAT Delhi held that admitting application under section 9 of the Insolvency and Bankruptcy Code 2016 for default in payment ...

It is entirely in the fitness of things that while taking a very pragmatic approach, the Supreme Court in a most learned, laudable, landmark and logical judgment titled Prashant vs State of NCT of ...

On the recommendation of the GST Council, section 16(5) has been inserted with retrospective effect from 01/07/2017, whereby the time limit for claiming ITC vide GSTR 3B for the periods FY 2017-2018, ...

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ...