The petitioner was served with an assessment order in Form GST DRC-07, dated 28.12.2023, passed by the 2 nd respondent, under ...

Delhi High Court recently adjudicated on the writ petition filed by FIS Payment Solutions and Services India Private Limited, challenging the applicability of Section 56(2)(viib) of the Income Tax Act ...

Bombay High Court held that registered person making a zero rated supply under LUT may claim refund of unutilized credit including that of Compensation Cess. Accordingly, refund of compensation cess ...

The court examined the amendments introduced by the Finance Act, 2017, which expanded the reassessment period from six years to ten years, subject to certain conditions. The Revenue contended that the ...

Visakhapatnam, has ruled in favor of Malla Appalaraju, setting aside a penalty imposed under Section 271(1)(c) of the Income Tax Act, 1961. The penalty of ₹12,23,211 was levied for an alleged ...

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has ruled in favor of Bhavya Construction Co., allowing their claim for deduction under Section 80IB(10) of the Income-tax Act, 1961, for ...

Mumbai, addressed Apple India Private Limited’s application for renewing an earlier advance ruling on the classification of ...

Signature and DIN are Essential Components of Valid GST Assessment Orders and Notices – Andhra Pradesh High Court Strikes Down Unsigned and DIN-Less GST Orders: The Andhra Pradesh High Court, in the ...

Any person who applies for registration under GST will have to undergo the process of Aadhar Authentication, mandatorily in terms of Section 25 CGST Act 2017 read with Rule 8 of CGST Rules 2017.

Bombay High Court held that exercising extraordinary jurisdiction under Article 226 of the Constitution of India not ...

CAAR Mumbai noted that the case bore strong similarities to the ruling by the Customs, Excise, and Service Tax Appellate ...

No tax is required to be deducted at source under Sec. 195, if the amount paid by resident Indian end-users to non-resident, ...