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    November 2, 2026   Case Laws GST
    Effective GST notice service requires alternative steps when portal uploads fail to secure a meaningful hearing.
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    Personal hearing rights require fresh GST adjudication where adverse demands were confirmed without an oral hearing.
    November 2, 2026   Case Laws GST
    Specificity of show-cause notices protects job-work movements from detention penalties where no tax liability arises.
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    Clerical GSTR-1 cess errors cannot sustain demand when tax liabilities are consistent and correctly paid.
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    Input tax credit mismatches for specified years require Circular-based review when proceedings remain pending and evidence is produced.
    November 2, 2026   Case Laws GST
    Legal representative liability after a proprietor's death is limited to inherited estate, while substantiated B2B credits remain available.
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    GST refund limitation: COVID-19 exclusion preserves timely advance-tax refunds, while deficiency-memo corrections relate back to the original applicat...
    November 2, 2026   Case Laws GST
    Section 129 penalties must match undocumented goods where valid invoices and e-way bills cover the remaining consignment.
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    Alcoholic strength proof determines whether fermented grape beverages qualify as non-alcoholic products for indirect tax classification.
    November 2, 2026   Case Laws Income Tax
    Demonetisation-period cash sales offered as income cannot automatically support unexplained-credit additions where stock and purchases are accepted.
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    Export commission paid to non-resident agents for overseas services does not trigger withholding or disallowance.
    November 2, 2026   Case Laws Income Tax
    Defective charitable returns require correction, while exemption depends on delay condonation and taxable income reflects audited surplus or deficit.
    November 2, 2026   Case Laws Income Tax
    Presumptive taxation of oilfield services applies to receipts inextricably connected with mineral-oil operations, while qualifying offshore supplies r...
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    November 2, 2026   Case Laws Income Tax
    Section 153C Jurisdiction Requires Prior Satisfaction, Material Handover, and Income Nexus Before Notices and Assessments Can Stand
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    IBC moratorium bars reassessment against corporate debtors, rendering proceedings void despite otherwise applicable assessment time limits.
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November 2, 2026   Case Laws GST
Effective GST notice service requires alternative steps when portal uploads fail to secure a meaningful hearing.
November 2, 2026   Case Laws GST
Personal hearing rights require fresh GST adjudication where adverse demands were confirmed without an oral hearing.
November 2, 2026   Case Laws GST
Specificity of show-cause notices protects job-work movements from detention penalties where no tax liability arises.
November 2, 2026   Case Laws GST
Clerical GSTR-1 cess errors cannot sustain demand when tax liabilities are consistent and correctly paid.
November 2, 2026   Case Laws GST
E-way bill exemption for agricultural rubber latex covered transport under a delivery challan despite a clerical GSTIN error.
November 2, 2026   Case Laws GST
Input tax credit mismatches for specified years require Circular-based review when proceedings remain pending and evidence is produced.
November 2, 2026   Case Laws GST
Legal representative liability after a proprietor's death is limited to inherited estate, while substantiated B2B credits remain available.
November 2, 2026   Case Laws GST
GST refund limitation: COVID-19 exclusion preserves timely advance-tax refunds, while deficiency-memo corrections relate back to the original application.
November 2, 2026   Case Laws GST
Section 129 penalties must match undocumented goods where valid invoices and e-way bills cover the remaining consignment.
November 2, 2026   Case Laws GST
Alcoholic strength proof determines whether fermented grape beverages qualify as non-alcoholic products for indirect tax classification.
November 2, 2026   Case Laws Income Tax
Demonetisation-period cash sales offered as income cannot automatically support unexplained-credit additions where stock and purchases are accepted.
November 2, 2026   Case Laws Income Tax
Export commission paid to non-resident agents for overseas services does not trigger withholding or disallowance.
November 2, 2026   Case Laws Income Tax
Defective charitable returns require correction, while exemption depends on delay condonation and taxable income reflects audited surplus or deficit.
November 2, 2026   Case Laws Income Tax
Presumptive taxation of oilfield services applies to receipts inextricably connected with mineral-oil operations, while qualifying offshore supplies remain untaxed.
November 2, 2026   Case Laws Income Tax
Government financing for educational exemptions includes UGC grants and land-related notional interest, eliminating penalties tied to deleted additions.
November 2, 2026   Case Laws Income Tax
Section 153C Jurisdiction Requires Prior Satisfaction, Material Handover, and Income Nexus Before Notices and Assessments Can Stand
November 2, 2026   Case Laws Income Tax
IBC moratorium bars reassessment against corporate debtors, rendering proceedings void despite otherwise applicable assessment time limits.
November 2, 2026   Case Laws Income Tax
Transfer-pricing adjustments must be confined to associated-enterprise transactions, while DCF valuation and eligible ESOP costs receive protection.
November 2, 2026   Case Laws Income Tax
Managerial support services fail treaty fees tests where they neither support trademark rights nor make available know-how.
November 2, 2026   Case Laws Income Tax
Revisionary jurisdiction cannot displace a permissible ESOP deduction view adopted after enquiry, preventing revision of the assessment order.

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GST

GST Rates - HSN Code - Puja samagri, including kalava (raksha...

Nil GST on Puja Samagri and Kalava Rakhis; Other Rakhis Taxed Based on Material Composition.

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GST August 4, 2017 News
GST Rates - HSN Code - Puja samagri, including kalava (raksha sutra) attracts Nil GST. - Rakhi, which is in form of kalava [raksha sutra] will thus attract Nil GST. - Any other rakhi would be classified as per its constituent materials and attract GST accordingly.
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