Explains how GST scrutiny under ASMT-10 can escalate into demand notices under Sections 73, 74 or 74A...
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The Court held that valuation of goods cannot be examined during detention proceedings under Sections 129 or...
The Court held that blocking of the Electronic Credit Ledger must automatically cease after one year under...
The Madras High Court held that passing two assessment orders for the same GSTR-2A and GSTR-3B mismatch...
The High Court condoned delay in filing a GST appeal where the taxpayer believed the supplier would...
The ITAT held that revisional powers under Section 263 cannot be exercised when the Assessing Officer has...
The Finance Act 2023 introduced a 12.5% LTCG tax without indexation as an alternative to 20% with...
The benchmark price was incorrectly determined because material economic differences between Thailand and Vietnam markets were not...
The Tribunal ruled that unverified KOT data and handwritten loose sheets are insufficient to establish unaccounted sales....
The court held that a retracted statement by a trustee alleging capitation fee collection cannot justify tax...