The Court ruled that issuing a common notice for different financial years violates established precedent, though fresh...
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The High Court held that delay beyond the maximum 120-day period under Section 107 of the GGST...
The High Court granted anticipatory bail in a GST fraud case, noting that the allegations were primarily...
The assessees long-term capital gains claim was upheld as genuine. In absence of direct evidence linking the...
ITAT Mumbai quashed reassessment beyond 3 years as escaped income was ₹37.76 lakh ( The post Reopening...
Reassessment based solely on investigation inputs about penny stocks was rejected. The Tribunal held that documented transactions...
The Tribunal ruled that reopening beyond three years requires approval from higher specified authorities under Section 151....
ITAT Mumbai deleted ₹6.15 lakh penny stock LTCG addition, holding investigation report and abnormal price rise insufficient...
Appeals dismissed as time-barred through FORM GST APL-02, without a reasoned order under Section 107, may deny...
This guide clarifies the legal and constitutional differences between tax, duty, cess, surcharge, and fee. Understanding these...