The dispute centered on a statutory obligation to maintain books of account. The tribunal confirmed that non-compliance ...

The issue was whether reassessment survives when no addition is made on the reasons recorded for reopening. The Tribunal held ...

The appellate authority held that underground natural gas pipelines are immovable property. ITC on goods and works contract ...

The Tribunal held that late filing of Form 10DA is a procedural lapse and cannot justify denial of deduction when substantive conditions of Section 80JJAA are fulfilled. Deduction was directed to be ...

This guide explains how GST works, who must register, and why compliance matters for businesses. The key takeaway is that understanding GST helps reduce tax costs, avoid penalties, and support ...

The case examined whether delayed filing of Form 10AB could be condoned after statutory amendments. The Tribunal held that post-October 2024 law empowers authorities to condone delay on reasonable ...

The Court held that issuing a single GST notice covering several financial years is without jurisdiction under Section 74. Each tax period must be assessed ...

The tribunal ruled that penalty under Section 270A cannot survive when income is assessed purely on estimated gross profit after rejecting books. Additions based on estimation do not amount to ...

The case examined rejection of books under Section 145(3) and estimation of profits in a cold storage business. While rejection was upheld, arbitrary enhancement of rates and quantities was struck ...

The High Court ruled that GST authorities cannot issue assessment orders or notices in the name of a deceased registrant. Such proceedings are without jurisdiction and must be set aside as legally ...

The High Court held that once a company undergoes CIRP and new management is installed, GST authorities must recognize this legal shift and cannot act as if the old management ...

A tax bar body has sought reduction of GSTAT appeal and application fees, citing affordability concerns. The key takeaway is that high costs may defeat the purpose of a statutory appellate ...