Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...

CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...

Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...

Customs tariff values for edible oils, brass scrap, areca nuts, gold and silver take effect from 11 August 2026.

Municipal debt securities rules revise private-placement face values, pooled-finance escrow safeguards, and financial-results disclosure timelines wit...

Enhanced due diligence for dealings with identified Bhutanese firms is advised to manage potential trade and payment risks.

GST registration cancellation appeals may be restored for merits review where genuine delay explanations justify condonation of limitation.

Fresh GST proceedings after quashed notices remain within limitation, but prejudged show cause notices require neutral reissuance.

Proper officer jurisdiction for a combined GST demand supports one waiver application covering operations across multiple States.

Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment.

GST amnesty waiver covers self-assessed tax determined under Section 73, while Rule 164 deadlines and approval safeguards remain mandatory.

Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor's unpaid dues.

Export turnover mismatches require documentary substantiation and a meaningful opportunity before ex parte GST adjudication is finally sustained.

Communication date for limitation follows the dealer's unrebutted declaration, requiring fresh consideration of the dismissed statutory appeal.

Mandatory settlement limitation period runs from first Interim Board allotment; administrative transfers cannot revive expired disposal time.

Identity-theft defences do not bar reassessment, but Revenue must prove disputed transactions through primary evidence during proceedings.

Discounted Cash Flow valuation for newly incorporated companies was accepted despite later notification under the prescribed valuation rule.

Internal CUP method upheld for project-office transactions where contract risks, rewards and revenue were fully attributed to India.

Revisional relief for double taxation requires merits review where the same income is assessed in two different years.

Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...