The High Court upheld the GST assessment order, ruling that delay in filing the writ and presence...
GST
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....
Holding that responsibility for delay required factual adjudication, the High Court refused to exercise writ jurisdiction and...
The Court ruled that GST proceedings initiated under Section 74 for FY 2024–25 were without jurisdiction and...
The Court held that reimbursement claims cannot be processed without required documents and ordered verification before releasing...
The Court held that once statutory documents establish genuine purchases, ITC cannot be denied under fraud provisions....
Budget 2026 proposes deleting the special intermediary rule, shifting place of supply to the recipient’s location. This...
Form GST DRC-01A is intended to inform the taxpayer about the proposed demand and to provide an...
The Delhi High Court refused to quash the CBIC circular assigning “proper officer” functions, holding that it...