The Supreme Court upheld the High Court’s ruling that reassessment beyond three years requires sanction under Section...
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The Delhi High Court held that reassessment beyond three years requires approval under Section 151(ii). Notices issued...
The Supreme Court dismissed the Revenue’s plea and affirmed that TCS under Section 206C(1C) applies only to...
The High Court held that TCS under Section 206C(1C) applies only to lease or licence holders paying...
The Court held that reassessment proceedings cannot be quashed merely due to factual disputes. In absence of...
The Rajasthan High Court directed release of confiscated arecanuts upon furnishing security equal to the invoice value,...
The Court held that assessment for FY 2024–25 cannot be passed under Section 74 after its omission...
The High Court upheld the GST assessment order, ruling that delay in filing the writ and presence...
The Court ruled that liability under Section 93 does not permit tax determination against a deceased proprietor....
The High Court held that arrest was not necessary in a dispute over a GST overdraft arrangement....