Punjab and Haryana High Court held that confirming demand and initiating liability under section 74 (5) of the CGST Act ...

The presence of a co-signer with a strong credit score and stable income can also enhance approval chances and may lead to ...

ITAT Delhi held that delay of 35 days in filing of an appeal before CIT(A) ought to be condoned since assessee has explained the sufficient reason for said delay. Accordingly, matter restored back to ...

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 ...

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 ...