Motors Private Limited Vs Union of India, the Bombay High Court intervened to restore the petitioner’s GST appeal that had been dismissed on technical grounds. The appeal was rejected due to a ...

This article examines the history, challenges, and eventual resolution of Rule 96 (10), shedding light on the government’s response, the role of the judiciary, and the future course of action for ...

Goods and Service Tax and changes in development of country after it’s effectuation. Introduction: Prior to the enactment of Goods and Service Act (G ...

The Ministry of Finance has issued Notification No. 82/2024-Customs (N.T.), dated November 20, 2024, amending Notification No. 63/1994-Customs (N.T.). This amendment updates the list of goods allowed ...

Rule 86B is an anti-evasion measure targeting fraudulent practices involving ITC misuse. While it introduces stricter compliance, the rule is balanced with exceptions for genuine taxpayers. Businesses ...

Section 115BAB was introduced on the Statute on September 20, 2019 with the aim and objective of providing for a concessional tax rate of 15% (plus applicable surcharge and cess) for a manufacturing ...

NCLAT Delhi held that admitting application under section 9 of the Insolvency and Bankruptcy Code 2016 for default in payment ...

It is entirely in the fitness of things that while taking a very pragmatic approach, the Supreme Court in a most learned, laudable, landmark and logical judgment titled Prashant vs State of NCT of ...

On the recommendation of the GST Council, section 16(5) has been inserted with retrospective effect from 01/07/2017, whereby the time limit for claiming ITC vide GSTR 3B for the periods FY 2017-2018, ...

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ...

Supreme Court held that cognizance of the offence under section 3 of the Prevention of Money Laundering Act, 2002 against the ...

Conclusion- Held that once it is found that assessment is framed in the name of non-existing entity, it does not remain a procedural irregularity of the nature which could be cured by invoking the ...