The High Court held that assessment orders under Section 62 of the CGST Act automatically lapse once pending returns are ...

The Jharkhand High Court granted bail to an accused in a GST evasion case involving Rs. 22 crore, considering the petitioner’s four-month custody and the statutory maximum ...

The analysis holds that FEMA treats NRIs and OCIs identically for acquisition, transfer, and repatriation of immovable ...

The CESTAT held that penalties under Sections 114 and 114AA cannot be imposed without establishing the appellant’s knowledge of mis-declaration. The appeal succeeded, and fines were set ...

The Court held that a vehicle registered in Puducherry but used in Kerala is liable for state motor vehicle tax, dismissing claims of permanent use outside ...

Delhi High Court held that internal disputes among company directors do not justify condonation of delay in filing ITR, upholding statutory compliance ...

The High Court affirmed the assessment by applying its earlier decision while directing payment of differential tax to enable statutory ...

The High Court rejected a long-pending challenge, holding that DRI officers are competent to issue show cause notices under Section 28 of the Customs ...

The Court held that inordinate delay of 8–9 years in adjudicating show cause notices violates principles of fairness and cannot be allowed to prejudice the ...

Bombay HC held that reassessment notices issued with sanction under an incorrect statutory provision are invalid, leading to quashing of notices, assessments, and consequential ...

Bombay HC Quashed Reassessment Notices Due to Invalid Sanction Under Wrong Provision The underlying judgment of the Bombay High Court concerned multiple writ petitions relating to Assessment Years ...

The High Court set aside the appellate order rejecting the petitioner’s delayed GST appeal, recognizing the death of the engaged Advocate and family circumstances as sufficient grounds for ...