The Tribunal held that a common, perfunctory sanction under Section 153D is invalid. The key takeaway is that lack of ...

The issue was prolonged misuse of correction statements due to no statutory deadline. The law now enforces strict timelines, ...

This explains why choosing between lump sum and monthly payouts is as important as coverage amount. The right structure helps ...

The High Court refused bail in a GST case involving allegations of operating multiple non-existent firms to pass on fake ITC ...

The High Court quashed a GST adjudication order after finding that no personal hearing was granted before passing an adverse ...

Businesses are seeking a cap on dividend taxation for resident shareholders to address double taxation concerns.The proposal ...

The Tribunal held that serving notices on an outdated email ID violates principles of natural justice. The assessment was set ...

Explains when GST applies to real estate transactions and when sale of land or buildings falls outside GST. The key takeaway ...

NCLAT held that a rights issue offering proportionate shares to existing shareholders does not by itself dilute a corporate ...

The authority examined whether a plastic nozzle connector should be taxed as a general plastic article or as machinery parts.

The adjudicating authority held that filing an AOC-4 with incorrect particulars attracts penalty even if the error is later admitted and rectified. Administrative correction does not nullify the ...

The order holds that missing mandatory disclosures in share issue filings violate Section 62 read with Rule 13. Even inadvertent procedural lapses can trigger penalties under the residual provision of ...