Bombay High Court held that services provided to foreign entities qualify as export of services and are not intermediary services, allowing GST refund subject to receipt of foreign ...

The Bombay High Court ruled that cancellation of GST registration does not nullify tax liabilities for prior periods, but the matter was remitted for a hearing after the petitioners were initially ...

The Gauhati High Court held that cancellation for non-filing of returns can be reconsidered if all pending returns and dues are paid, directing authorities to consider restoration under Rule ...

Gauhati High Court held that cancellation for non-filing of returns is not final if the taxpayer files all pending returns and clears dues, directing authorities to consider restoration under Rule ...

Learn how the 2019 Code on Wages consolidates four labour laws, introduces uniform wages, equal pay, and streamlines compliance for a modern, technology-driven ...

Learn how GST scrutiny through ASMT-10 is administrative, non-adversarial, and aimed at voluntary correction, while DRC-01 triggers formal adjudication with penalties and litigation ...

Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, chewing tobacco, and smoking mixtures to boost revenue and promote public ...

ITAT Pune held that a claim of agricultural income cannot be accepted without supporting records. Complete non-compliance at ...

Tribunal holds that providing online ticket booking services does not constitute trading; service provider can retain convenience fees and claim CENVAT credit on taxable ...

The Tribunal held that since the foundational notice for reassessment was invalid, the penalty imposed under Section 271AAC could not stand and was ...

The CIT(Exemption) canceled 80G approval as the trust did not submit audit reports, expenditure proof, and bank statements. The tribunal remitted the case for fresh consideration with opportunity to ...

The High Court held that assessment orders under Section 62 of the CGST Act automatically lapse once pending returns are ...