GSTAT upheld a profiteered amount of ₹4,57,683 but ruled that interest and penalty do not apply as the relevant CGST Rule amendments are ...

Compares India’s multi-rate, dual-structure GST with simplified global models and highlights why complexity arises from federal and socio-economic ...

The High Court held that a show cause order passed ex parte before the expiry of the response period violated natural justice. The case was remitted for fresh adjudication with proper ...

CBDT notifies tax exemption for a development authority under Section 10(46A), effective from AY 2024-25. The ruling confirms retrospective benefit with no adverse impact on ...

The Tribunal held that confiscation of all seized betel nuts was unjustified, as only a documented portion belonged to the appellants. Revenue was directed to release 150 kgs fit for ...

Gujarat High Court held that recommendation of name of Chartered Accountant from the Register of Member based on disciplinary committee report quashed as report was merely a cut-paste job without any ...

The tribunal approved the resolution plan after the anchor bidder outperformed the challenger during the Swiss Challenge. The ...

The Allahabad High Court struck down a GST cancellation order that provided no reasons for rejecting the taxpayer’s explanation, emphasizing procedural fairness and protection of business ...

The Court held that interest paid for delayed Agricultural Income Tax cannot be deducted under Section 37. Since AIT itself is not deductible, the related interest also fails eligibility. The ruling ...

The Court held that the taxpayer approached without replying to the GST show cause notice. It directed submission of a reply within one week, which the authorities must ...

The High Court sustained the exemption under Section 11 for a charitable trust, holding that doctors’ fees excluded from gross billing do not affect the 2% Indigent Patient Fund contribution.

The Tribunal held that the late filing fines imposed on the importer were unjustified due to ICEGATE system malfunction and pandemic-related delays. Relief was granted as the delay was not ...