CESTAT Hyderabad held that gold pendant are finished gold jewellery hence classifiable under Customs Tariff Heading [CTH] ...

Stay organised with these 8 digital record-keeping tips for small business owners that will help you secure files, streamline ...

The High Court rejected the argument of delayed receipt of the revised mark sheet due to absence of proof. It affirmed the ...

Gauhati High Court held that writ petition is not maintainable due to availability of alternative efficacious remedy under the provisions of Section 85 of the Finance Act, 1994 before appellate ...

Orissa High Court held that filing of writ petition challenging adjudication order under section 73 of the GST Act after inordinate delay of around one year with adequate reasoning for inordinate ...

Bombay High Court held that registration of vehicle in the name of innocent purchaser cannot be cancelled solely on the basis that initial registration was obtained by making false representation on ...

The Department is flagging possible non-disclosure of foreign assets for AY 2025-26 using global data. The key takeaway is that timely revision can prevent penalties and future ...

Karnataka High Court quashed a GST revision order, holding that revisional powers under Section 108 cannot be invoked without initiating proceedings under Section 73 or ...

Court considered whether admissions made by seller in settlement proceedings could affect purchaser’s depreciation claim. It held that such admissions do not undermine depreciation claimed on a bona ...

Court rejected writ petition challenging GST demand, directing petitioner to pursue appeal under Section 107 due to alleged fraudulent Input Tax Credit ...

Reopening notices under Section 148 were quashed as the petitioner’s depreciation claims on a slump sale of an injectable business were valid and fully ...

The ITAT Jaipur held that joint ownership of a new property does not bar full exemption under Section 54F if the assessee funds the purchase and retains control over the ...