The Court set aside a GST demand order after finding that authorities failed to consider the taxpayer’s...
Blog
The tribunal permitted set-off of interest paid against interest earned, finding both were intrinsically linked to business...
The new law introduces audit requirements for businesses declaring profits below presumptive rates. It removes the earlier...
The Tribunal examined whether reassessment notices issued by a jurisdictional officer instead of a faceless authority were...
The Tribunal held reassessment invalid as the alleged escaped income did not exceed ₹50 lakh required for...
The issue was estimation of commission income from alleged accommodation entries. The tribunal held that addition should...
The issue involved challenge to provisional attachment under Section 83 of the CGST Act. The Court refused...
The Court held that cancellation based on grounds not mentioned in the show cause notice violates natural...
The court ruled that cancellation was unsustainable where authorities ignored documents and passed non-speaking orders. It emphasized...
This article explains why GST registration is not limited to turnover thresholds. It highlights transaction-based triggers that...