The Allahabad High Court set aside an order rejecting a GST appeal as time-barred. It held that the appellate authority ...

The Finance Act 2023 introduced a 12.5% LTCG tax without indexation as an alternative to 20% with indexation. Taxpayers must compare both options carefully before choosing the beneficial ...

Supreme Court held that even if a raid under the PCPNDT Act was unauthorized by the full District Appropriate Authority, evidence collected during the search may still be admissible. As allegations ...

Legal principles confirm that statements recorded during GST investigations cannot alone establish tax liability. Their ...

The Allahabad High Court rejected bail in a large GST fraud involving fake invoices and dummy firms used to generate fraudulent input tax credit. The Court held that economic offences causing huge ...

CESTAT Hyderabad held that expenses incurred for travel and stay of foreign specialists cannot be included in the taxable value since they were not charged by the service provider as ...

The court held that a taxpayer should approach the GST Appellate Tribunal for interim relief when an appeal is pending. It ruled that the Tribunal has inherent power to grant interim protection ...

Bombay High Court dismissed plea seeking space for namaz at Mumbai airport, holding that security concerns outweigh religious requests in high-security ...

The ITAT held that revisional powers under Section 263 cannot be exercised when the Assessing Officer has already examined the issues during scrutiny. Mere disagreement with the assessment cannot ...

SC held that creditors may initiate insolvency proceedings against both principal debtor and corporate guarantor simultaneously. Ruling confirms that co-extensive liability permits parallel CIRP under ...

The Ministry of Finance amended Notification No. 14/2018 under the Union Territory GST framework to substitute the designated authority. The amendment appoints the Joint Commissioner, CGST Daman, in ...

The court held that a retracted statement by a trustee alleging capitation fee collection cannot justify tax additions without corroborative evidence. In the absence of proof from students or ...