Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Bluetooth headset classification under CTI 8518 30 00 upheld; extended limitation and penalty under section 114A set aside.
    Natural justice and transaction value govern ad valorem export duty; moisture variation alone cannot displace declared sale price.
    Provisional release conditions for seized imported goods cannot exceed what is needed to secure duty and interest.
    Rule 2(a) does not treat unassembled elevator parts as complete lifts when essential components are missing.
    Sanctioned scheme of arrangement binds creditors and bars separate suits over claims assigned under the settlement framework.
    Condonation of delay in a first appeal on facts and law granted where the appellate remedy was treated as a valuable right.
    Personal guarantor liability survives resolution plan approval and limitation objection fails in Section 95 insolvency proceedings.
    Third-party mortgage does not create financial debt without disbursement; claim can still be admitted as an other creditor.
    Preferential transaction analysis under insolvency law upheld only for the related-party creditor transfer; CoC approval was not required.
    Pre-existing dispute under insolvency law failed where the debtor had already crystallised and acknowledged the balance payable.
    Statutory first charge and deemed relinquishment shaped treatment of VAT and CST dues in liquidation.
    Simultaneous insolvency and post-liquidation settlement limits upheld, with liquidation sustained despite objections and absent resolution plans.
    Section 19 assistance under insolvency law cannot compel a former statutory auditor absent possession or proven necessity.
    Liquidation waterfall under insolvency law prevails over state tax claims, barring treatment of tax dues as secured debt.
    Inter-divisional services within the same organisation were held outside service tax, with revenue neutrality defeating the demand.
    Inter-State sales proof and assessment jurisdiction upheld; limitation, cross-examination, and penalty objections were rejected.
    Approved resolution plan extinguishes pre-CIRP income-tax dues, making later reassessment and demand notice unsustainable.
    Retraction-based commission additions and time-barred reassessment fail without corroboration, threshold compliance or verified electronic evidence.
    Section 54F exemption cannot be denied for technical non-deposit in the Capital Gain Account Scheme when house investment is otherwise complete.
    Penalty initiation requires recorded satisfaction in the assessment order; separate notice could not sustain section 271D penalty.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Notices in Form GSTR-3A have been mistakenly issued to certain...

Incorrect GSTR-3A Notices Sent Due to System Error, No Action Needed for Cancelled Registrations Before FY 2024-25

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST July 21, 2025 News
Notices in Form GSTR-3A have been mistakenly issued to certain taxpayers, including those with cancelled registrations before the Financial Year 2024-25, due to a system glitch. These notices, typically sent for non-filing of Form GSTR-4 under Section 39(2) of the CGST Act and Rule 68 of the CGST Rules, are not applicable in these cases. The issue is under review, and corrective measures are being implemented. Taxpayers who have filed the return or whose registrations were cancelled before FY 2024-25 should disregard these notices, as no action is required. Any other concerns should be addressed through the Self-Service Portal with relevant details for resolution.

Topics

Acts Income Tax