The issue was whether purchases could be treated as bogus based on investigation reports. ITAT held that...
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The issue was whether machinery replacement qualifies as current repairs. The Court held that replacement creating enduring...
The Court held that rejecting condonation solely because the assessment year was not mentioned in the circular...
The Tribunal held that purchases cannot be treated as bogus when supported by invoices, bank payments, and...
The issue was delays and inconsistencies in GST fund settlement under the earlier framework. The new rules...
The issue was taxation of intermediary services as domestic supply. The law now treats such services as...
The article highlights that traditional GST audits fail to detect real-time discrepancies. Continuous audit models help businesses...
GST was introduced as a simplified tax system but has evolved into a litigation-heavy regime. The key...
The Court ruled that interest cannot be imposed in adjudication if it was not specified in the...
New framework prioritises substantive compliance over technicalities, centralising reassessment powers and clarifying statutory timelines to reduce litigation