- Preferential tariff concessions for New Zealand-origin imports apply...
- IFSC fund and leasing Units face revised SEZ space, commencement, renewal,...
- Pensionable wage ceiling replaces centrally specified sum under Employees'...
- Customs tariff values for edible oils, precious metals, brass scrap and...
- Continuing debt securities listing requires newly listed issuers to list...
- REIT unitholder voting shifts to votes cast, with depository receipts...
- InvIT unitholder voting now requires supermajority support among votes...
- Accredited investor eligibility expands through securities-market...
- Closing auction reforms set cash-market price discovery rules and shift...
- Import bonded trucking permission enables air-cargo transshipment under...
- Customs Assessment Portal centralises classification and valuation...
- Self invoice mandatory or not gta service
- Limited Liability Partnership
- Optimization of Statutory Branch Auditors (SBAs) Costs and Acceleration of...
- Clarification on Legislative Developments concerning Government’s...
- Penalty: Scope of "Any Person" under Section 122(1A) of the Central Goods...
- Forum shopping in bail proceedings led to fresh merits consideration after...
- Condonation of delay in GST appeals restored merits review after illness...
- Input tax credit limitation and effective notice requirements require...
- Effective GST notice service requires meaningful delivery, with defective...
- IGST refunds for exports under manual shipping bills fall within Customs...
- Excess output tax set-off can negate a tax shortfall, while vague notices...
- IGST Credit Set-Off: Aggregate reconciliation can eliminate alleged CGST...
- Fraud threshold for extended tax limitation curbs unsupported penalties,...
- Show-cause notice limits prevent input tax credit disallowance on an...
- GST refunds for cancelled air tickets remain available when passenger...
- GST short-payment interest and penalty apply when tax and interest remain...
- Input tax credit verification governs GSTR-2A mismatches, while unutilised...
- GST refund limitation exclusions preserve unregistered purchasers' claims...
- GST interest computation requires month-wise ledger verification, while...
- Expired e-way bills trigger GST detention penalties without proving...
- Actual transport movement determines goods-detention liability;...
- Post-interception transport documents require credible linkage to goods;...
- E-way bill accuracy in diverted transit sales determines Section 129...
- Expired e-way bill transport attracts GST detention penalties without...
- Meaningful hearing in detention penalty proceedings requires reasoned...
- Compensation Cess ITC refunds require independent inverted-tax-structure...
- Request-driven road restoration attracts reverse-charge GST, not...
- Road restoration charges for commercial pipeline works are taxable...
- Section 311 CrPC: Essential evidence may be summoned for a just decision...
- Fresh documentary material limits reassessment beyond three years, while...
- Conditional release of fixed-deposit liens protects revenue through...
- IGST valuation under DFIA excludes tariff-rate customs duty when the...
- Consequential penalties for alleged import undervaluation fail when...
- Section 138B safeguards bar reliance on untested third-party statements,...
- ICEGATE technical glitches supported interest refunds where delayed Bill...
- Model-wise import cap monitoring cannot justify withholding used...
- Prior hearing before PMLA cognizance is mandatory under BNSS for...
- Personal penalty for invoices without goods requires proven issuance or...
- Pre-scheme tax payments linked to disclosed income must be adjusted under...
- Reasoned appellate adjudication remains mandatory even where an income-tax...
- Trust deed irrevocability prevents missing irrevocability or dissolution...
- Section 54 capital-gains deposit requirement limits exemption for...
- Section 263 revision requires valid scrutiny conversion and independent...
- Burden of proving smuggling remains with Revenue for non-notified betel...
- Mandatory notice limitation invalidates delayed Customs Broker penalty...
- Composite car radio-DVD classification requires proof of principal...
- Liquidation auction value governs stamp duty when transparent insolvency...
- Administrative write-down authority cannot be implied after a...
- S.80M Deduction for dividend paid out of eligible dividends earned by...
- Retrospective Cancellation Calls for Inquiry, Not Automatic ITC Denial
- The AOs should take responsibility of Sec 154 cases so that these do not...
- SERVICE OF NOTICE ON THE KEY MANAGERIAL PERSONNEL OF CORPORATE DEBTOR
- Calling Road Restoration Compensation Does Not Defeat Reverse-Charge GST
- An Excess First-Appeal Deposit Can Satisfy the GSTAT Pre-Deposit Requirement
- Introduction of e-Invoicing Facility for Recipient Generated Self Invoices...
- DFS Organises Workshop on Reservation Policy for Public Sector Banks,...
- ITC wrongly reversed under Permanent reversal Category
- APEDA Facilitates Export of 1.755 MT of Organic Palmyra Jaggery Powder...
- Customs clearance at Mandalgarh now covers unloading imported goods and...
- Union Commerce and Industry Minister Shri Piyush Goyal Launches National...
- Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman...
- Customs officers detect 148.67 kg hydroponic weed from Bangkok at air...
- DRI seizes around 6.2 kg foreign-origin gold; busts sophisticated gold...
- Central Bureau of Narcotics (CBN) U.P. Unit holds public hearing to...
- Directorate of Revenue Intelligence (DRI) and Central Bureau of Narcotics...
- PMLA Act and Maintenance of records become more stringent [Sec 11 of...
- No Substitute for a Hearing – Gujarat HC Quashes Non-Speaking Section 74...
- A Clerical Error in the GST Payment Head Warrants Adjustment But Does Not...
- 398 orders by all means undoubtedly is a very good score amongst various challenges.
- GST OFFENCES DO NOT SHIELD CHEATING AND FORGERY FROM POLICE INVESTIGATION
- Financial Default Determination: Information Utility records and...
- Deemed withdrawal of GST best-judgment assessments follows delayed GSTR-3B...
- Statutory GST liability prevails over works-contract terms, leaving...
- GST Payment Timing: Cash Ledger credit ends interest accrual, while late...
- Retrospective GST interest liability confines delayed-payment interest to...
- ISD-distributed input tax credit refunds remain available to SEZ units for...
- Anti-profiteering obligations apply to regulated Rail Neer transfer...
- Bill-to/Ship-to E-Way Bills permit direct dispatch where the person...
- Road restoration charges constitute taxable Government services,...
- Cumulative GST appellate pre-deposit permits prior deposits against the...
- Revision for inadequate enquiry may stand where assessment fails to test...
- Document Identification Number compliance renders TDS-default orders...
- GST assessment without verified turnover required fresh manual...
- Statutory limitation for GST detention penalties makes delayed orders...
- Retrospective input tax credit regularisation protects delayed returns...
- Nil valuation of unbilled head office services prevents GST demands based...
- Anti-profiteering obligations survive business demerger, complaint...
- GST penalty provisions for fraudulent invoices remain under consideration...
- Mandatory GST appeal pre-deposit raises conflict with IBC liquidation...
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