The court held that ITC reversal under Section 29(5) depends on a valid cancellation. Once registration is restored, the ITC ...
The tribunal held that dismissal for non-prosecution was invalid where notices were not served on the email ID specified in ...
The Bill proposes reducing net worth, turnover, and profit limits for mandatory CSR. This would bring a larger number of ...
Gayatri Balasamy Vs ISG Novasoft Technologies Limited (Supreme Court of India) – Citation- 2025 INSC 605 ...
This piece argues that although GST is architected as a technology-driven regime—based on online registration, portal filings, e-invoicing, e-way bills and bank-linked payments—field enforcement often ...
The 15 Vital Recommendations for GST for Budget 2026 propose practical reforms to restore GST neutrality, reduce litigation, and unlock working capital. A key suggestion is to revisit Section 17(5) ...
Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health security and national security needs, operating independently of GST and other indirect ...
The wage definition under the new code is inclusive and anti-avoidance. Many allowances earlier excluded now count as wages, widening ESIC ...
The Supreme Court held that the mandatory GST appeal pre-deposit need not be paid only in cash. Valid input tax credit in the Electronic Credit Ledger can be used, easing cash-flow pressure on ...
The court held that ITC cannot be denied to a genuine purchaser merely because the supplier failed to pay GST. Bona fide transactions without fraud or collusion must not attract reversal of ...
The issue was whether a seized loose paper alone can justify an on-money addition under section 69. ITAT held that without independent corroboration, such addition cannot be ...
The issue was whether reassessment remains valid when no Section 143(2) notice is issued after a return is filed in response ...
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