The court noted that, as per Section 83 (2), a provisional attachment ordinarily expires one year from the date of the order. Given that the attachment order was issued on April 13, 2023, the court ...

The Madras High Court addressed a writ petition filed by D. Justin Kumar challenging an order issued by the Assistant Commissioner of CGST and Central Excise. The petitioner’s counsel argued that the ...

The Andhra Pradesh High Court addressed a writ petition filed by Satyanarayana Medical Distributors, challenging a common assessment order under the Goods and Services Tax Act, 2017. The petitioner ...

Petitioner challenges Ext.P1 order issued under Section 73 (9) of the Central Goods and Service Tax Act, 2017 (for short, ‘CGST Act’). As per the said order, petitioner has been imposed with tax, ...

This notice pertained to alleged irregularities in the transitional credit of Central Goods and Services Tax (CGST) availed through Form TRAN-1. The appellants contested the jurisdiction of the ...

(a) To expedite the process and as a compliance reduction measure, the Transshipment Permit fees of Rs. 20/- is being ...

Master Direction on Framework of Incentives for “Currency Distribution & Exchange Scheme (CDES)” for bank branches including currency chests ...

In India, small and medium enterprises are the economy’s backbone. As more of them get formalized, tax has become a duty and a privilege. However, most MSMEs and small businesses do not take advantage ...

An Act is a law that is passed by the Parliament (or State Legislature). It lays down the basic framework or primary law on a subject. Think of it like the blueprint or foundation of a building. The ...

ITAT Rules in Favor of Auto-Rickshaw Driver, Rejects ₹103.33 Crore Addition for Insufficient Investigation – However declares the decision not to be a precedent.

Solution: Companies can support remote workers by providing guidelines for setting up safe and ergonomic home offices. Some employers may even offer stipends or reimbursements for equipment to ensure ...

Summary: Section 129 of the CGST Act, 2017, deals with the detention, seizure, and provisional release of goods and conveyances in transit when there is a violation of GST rules. Detention occurs when ...