The case examined whether a cinema operator passed on the GST reduction on ticket prices. The Tribunal...
GST
The Bill introduces relief on post-supply discounts, export taxation, refunds and intermediary services. It also simplifies customs...
Limited but impactful GST amendments streamline valuation, refunds, and dispute resolution. The key takeaway is reduced litigation...
The Budget shifts intermediary services to a recipient-based place of supply and extends provisional refunds to IDS....
The High Court set aside a GST demand where no show cause notice or hearing opportunity was...
The court held that ITC disallowance under Section 16(4) became unsustainable due to retrospective statutory amendment and...
The High Court upheld dismissal of a GST appeal where the appellant failed to substantiate reasons for...
The court accepted medical treatment as an explanation for failure to file appeal in time but found...
The court addressed denial of a GST refund arising from repeated deficiency memos on a leasehold transfer....
A complete snapshot of February 2026 deadlines covering TDS, GST returns, QRMP filings, and payments. Helps taxpayers...