NCLT admits ₹5.76 crore insolvency plea, ruling that loan authorization objections cannot defeat proceedings after acceptance of the loan amount.

GSTAT rules that filing GST returns after departmental inspection does not automatically establish tax evasion, ...

Article 226 of the Constitution of India is not meant to short-circuit or circumvent the statutory appellate hierarchy created by the legislature. The Rajasthan High Court refused to entertain the ...

Gujarat HC rules that GST authorities cannot reject a Section 128A waiver application by ignoring DRC-03A adjustments accepted on the GST portal.

GSTAT holds GST penalty under Section 129 invalid if the show cause notice omits the specific statutory violation, safeguarding taxpayer rights under law ...

GSTAT rules that a GST refund claim filed on February 29 was within the limitation period after excluding the COVID-19 period ...

CBIC invites public comments on an alternate mechanism for making liability amendments and adjusting Input Tax Credit (ITC) under GST.

M/s Reliable Enterprises, a sole proprietorship concern engaged in providing taxable services under "Clearing & Forwarding Agent Service" and "Business Auxiliary Service," received a show cause notice ...

CESTAT denies the ₹7.51 lakh rebate claim, holding that the mandatory 20% threshold must be met for documentary rebate eligibility.

GSTAT accepts an ITC claim despite a GSTR-2A mismatch caused by suppliers' B2C reporting, relying on tax-payment certificates ...

The Calcutta High Court held that appeals against penalties imposed under the Foreign Exchange Regulation Act, 1973 (FERA), ...