Under the GST Law there is only two sections 73 and 74 of the CGST Act by which proceedings may be initiated to determine the ...

Say, VAT was levied on the sale of goods, and ITC was available on purchasing goods. Excise was levied on manufacturing of goods, Cenvat was available for goods/services used for manufacturing of ...

At the very outset, this notable judgment authored by Hon’ble CJI Dr Dhananjaya Yashwant Chandrachud for a Bench of Apex Court comprising of himself, Hon’ble Mr Justice JB Pardiwala and Hon’ble Mr ...

(d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both ...

Producing An Accused Before Magistrate Beyond 24 Hrs Without Obtaining Any Transit Warrant Is Violative Of Article 22 (2) Of Constitution: Telangana HC ...

In Magicon Impex Private Limited vs Commissioner of Central Goods And Service Tax & Ors., the Delhi High Court examined whether errors in issuing audit memos affected the validity of a GST show cause ...

The Income Tax Appellate Tribunal (ITAT) in Bangalore has ruled that co-operative societies registered under the Karnataka Souharda Sahakari Act are eligible for deductions under Section 80P of the ...

ITO, the ITAT Bangalore addressed a 69-day delay in the filing of an appeal for the assessment year 2010-11. The delay was initially deemed unjustifiable by the CIT(A), leading to the dismissal of the ...

In the case of Mohammed Kaleem vs. ITO, the Income Tax Appellate Tribunal (ITAT) Bangalore imposed a ₹1000 fine on the taxpayer for failing to appear during the assessment proceedings and the ...

Commissioner Commercial Taxes U.P., the Allahabad High Court addressed the classification of “vitamins and minerals pre-mix” ...

In Ravi Vs Avato Ward 84 State Goods And Services Tax And Anr., the Delhi High Court quashed an order cancelling the petitioner’s GST registration, citing violations of natural justice. The petitioner ...

In the case of Baban Tukaram Khade Vs ITO, the ITAT Pune invalidated an order issued by the National Faceless Appeal Centre (NFAC) due to the lack of a valid digital or physical signature. The ...